OSU Business
Offshore Securities Unit, OSU, referring to the existing tax provisions of Offshore Banking Unit, OBU, set up its tax norms. The authorized securities firms can set up OSU in the territory of the ROC to attract overseas flow of capital, to effectively utilize the capital and credit of their parent company, and to expand the scale of international finance and securities business participants.
Target Customers
  • Professional investors within the Republic of China
Investors who meet the conditions set forth in article 3 of "Regulations Governing Offshore Structured Products".
1.
A professional institutional investor, which includes domestic and foreign banks, insurance companies, bills finance companies, securities firms, fund management companies, government investment institutions, government funds, pension funds, mutual funds, unit trusts, securities investment trust enterprises, securities investment consulting enterprises, trust enterprises, futures commission merchants, futures service enterprises and other institutions approved by the FSC.
2.
A juristic person or fund with total assets exceeding NT$50,000,000 according to its latest CPA-audited or reviewed financial report; notwithstanding the foregoing, the financial reports of juristic persons outside of the Republic of China need not be CPA-audited or reviewed.
3.
A natural person meeting all of the following three criteria and having applied in writing to the trustee or sub-distributor for the status of professional investor:
（1）
The person has proof of financial capacity of at least NT$30,000,000; or has made a foreign currency denominated investment equivalent to over NT$3,000,000 in value, and in addition, his/her total assets at the trustee or sub-distributor, including deposits and investments (including the aforesaid investment), worth more than NT$15,000,000, and the person has provided a statement undertaking that his or her total assets exceed NT$30,000,000;
（2）
The person has sufficient professional knowledge or trading experience in financial products;
（3）
The person understands fully that a trustee or sub-distributor is exempted from certain responsibilities towards professional investors in conducting trust investment and agrees to sign on as a professional investor.
4.
A trust enterprise that has entered into a trust agreement with the trustor and the trustor meets the conditions set forth in Subparagraph 2 or 3 hereof.
  • Natural persons outside the territory of the ROC
    • A natural person means the person who holds non-ROC passports and has no domicile in the ROC.
  • Juristic persons outside the territory of the ROC
    • A juristic person means the person who organized and registered under the laws of a foreign country; however, a branch recognized by the ROC government for operating within the territory of the ROC shall be excluded.
  • Government agencies and financial institutions outside the territory of the ROC
    • Business Features
  • One-stop-shopping service
    • Global products are available
  • Funds flexibility
    • Foreign exchange spot transactions and foreign currency derivatives are available
  • Account custody service
    • Check-commissioned Account custody business
  • Tax incentive for offshore clients
    • Interest income and income derived from the transaction of structured products are exempted from income tax withholding.