Regulations Governing Offshore Insurance Branches Article 16-3
An offshore insurance branch should pay attention to the following when entering into an insurance contract and doing business:1. An offshore insurance branch shall not refer its onshore customers to agencies who assist in setting up offshore companies, or induce or assist onshore customers to switch their identity to non-resident status in order to enter into an insurance contract and do business at the offshore insurance branch.2. An offshore insurance branch should enhance its understanding of the purpose of a customer entering into an insurance contract and engaging in business dealings, and planned transaction activities, and the situation, if applicable, where the shareholders, directors or beneficial owners of an offshore legal entity customer include onshore individuals or legal persons, and obtain a customer statement declaring that it did not switch to non-resident status under inducement or for investment in specific products.An offshore insurance branch should establish a concrete and viable internal control system for matters specified in the preceding paragraph and implement the system after reporting to the board of directors for approval in the case of a domestic insurance enterprise or to the head office for approval in the case of a branch of a foreign insurance enterprise in Taiwan.
中文原文 國際保險業務分公司管理辦法第16-3條
國際保險業務分公司於受理客戶投保及業務往來時，應注意下列事項：
一、不得將境內客戶推介予代辦公司，或勸誘、協助境內客戶轉換為非居住民身分於國際保險業務分公司投保及業務往來。
二、應加強瞭解投保及業務往來目的及預期之交易活動，境外法人客戶如涉有境內自然人或法人為其股東、董事或實質受益人之情形者，並應取得客戶非經勸誘或非為投保特定商品而轉換為非居住民身分之聲明。
國際保險業務分公司應就前項規定研訂具體可行之內部控制制度，本國保險業於報經董事會、外國保險業在臺分公司於報經總公司同意後落實執行。
一、不得將境內客戶推介予代辦公司，或勸誘、協助境內客戶轉換為非居住民身分於國際保險業務分公司投保及業務往來。
二、應加強瞭解投保及業務往來目的及預期之交易活動，境外法人客戶如涉有境內自然人或法人為其股東、董事或實質受益人之情形者，並應取得客戶非經勸誘或非為投保特定商品而轉換為非居住民身分之聲明。
國際保險業務分公司應就前項規定研訂具體可行之內部控制制度，本國保險業於報經董事會、外國保險業在臺分公司於報經總公司同意後落實執行。