The responsible person is abroad. Can incorporation start from outside Taiwan?

In the incorporation process, only "opening the preparatory bank account" requires the responsible person in person; every other step can be handled remotely.

• Responsible person abroad, with another domestic shareholder: reserve the name under the domestic shareholder and have that shareholder open the preparatory account; when filing formally, switch the responsible person back. The responsible person then need not return to Taiwan until incorporation is complete.
• Responsible person abroad, no other domestic shareholder: either return to Taiwan to open the account in person, or arrange for a family member to become a minority shareholder and follow the method above.

After incorporation and tax registration, the responsible person must collect the invoice purchase certificate at the tax bureau; if abroad, this can be discussed with the tax officer for collection by proxy or a delay. You can sign contracts and do business once registration is complete, but uniform invoices can only be issued after receiving the purchase certificate.