Korea Tax Treaties with Taiwan

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Contact us by WeChat or Skype or Whatsapp in the day-work-time of China (GMT+8)
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skype: Judy Wang

Tw-Q-10:

台灣母公司在韓國是否可以依DTA申請沒有常設機構(PE)下零稅率?

Taiwan Parent Company, can apply for zero tax rate without PE under DTA in South Korea?

Tw-A-10:

No.
Taiwan has no effective DTA with South Korea.

Tw-Q-20:

台灣母公司在韓國設立了韓國子公司， 台灣母公司替子公司服務收入能否申請零稅率?

When Taiwan Parent Company as an Investor, set up a South Korea subsidiary, and provide services from Taiwan to South Korea Subsidiary, can apply for zero tax rate without PE under DTA in South Korea?

Tw-A-20:

No.
Taiwan has no effective DTA with South Korea.

Tw-Q-30

韓國依DTA沒有PE下零稅率申請的程序為何?
What is the procedure for South Korea to apply for zero tax rate under DTA without PE?

Tw-A-30

Taiwan has no effective DTA with South Korea.

Tw-Q-40

台灣母公司有韓國來源所得的各項所得扣繳稅率為何?

When Taiwan Resident company has South Korea domestic sourced income, what are the withholding tax rates for various incomes in South Korea?

Tw-A-40:

The withholding tax rates under domestic law are:

Business Profits – 20% (22% including local surtax)

Dividend – 20% (22% including local surtax)

Interest (General loan) – 20% (22% including local surtax)

Royalties fee – 20% (22% including local surtax)

Technical services – 20% (22% including local surtax)

Professional services – 20% (22% including local surtax)

Tw-Q-50

當台灣稅務居民有韓國來源所得，依DTA優惠稅率申請的程序為何?

When Taiwan Tax Resident has South Korea domestic sourced income, what is South Korea’s application procedure based on the DTA preferential tax rate?

Tw-A-50:

Taiwan has no effective DTA with South Korea.

Summary of Tax Treaty between South Korea and Taiwan

Taiwan has no effective DTA with South Korea.

Please be aware below Warning:
The above contents are digested by Evershine R&D and Education Center in October 2021.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

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E-mail: sel4ww@evershinecpa.com
or
Contact us by WeChat or Skype or Whatsapp in the day-work-time of China (GMT+8)
The Engaging Manager from Headquarter
Ms. Judy Wang, CPA(Taiwan) Speaks in both English and Chinese.
WeChat: Judy_Evershine
skype: Judy Wang

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