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Offshore Banking Act Enforcement Rules
1.中華民國七十三年四月二十日財政部（73）台財融字第 15366 號令、 中央銀行（73）台央祕字第 0357 號令會銜訂定發布全文 10 條 2.中華民國八十八年三月十九日財政部（88）台財融字第 88707635 號令 、中央銀行（88）台央外拾壹字第 0400269 號令會銜修正發布全文 13 條 3.中華民國九十二年十二月二日財政部台財融（五）字第 0925000752 號 令、中央銀行台央外拾壹字第 0920064893 號令會銜修正發布第 4 條 條文 中華民國一百零一年六月二十五日行政院院臺規字第 1010134960 號公 告第 2 條第 1 項序文、第 3 條第 6 款、第 4 條第 3 款、第 5 條第 1 項序文、第 2 項、第 3 項、第 7 條第 2 項、第 8 條、第 9 條序文、第 12 條所列屬「財政部」之權責事項，經行政院 公告自九十三年七月一日起變更為「行政院金融監督管理委員會」管轄 ，自一百零一年七月一日起改由「金融監督管理委員會」管轄 4.中華民國一百零二年十二月二十六日金融監督管理委員會金管證券字第 1020053236 號令、中央銀行台央外拾壹字第 1020050903 號令會銜修 正發布全文 19 條；並自發布日施行 5.中華民國一百零四年五月二十五日金融監督管理委員會金管保綜字第 1 0402567211 號令、中央銀行台央外拾壹字第 1040021857 號令會銜修 正發布第 2、3、17 條條文；增訂第 18-1～18-4 條條文及第三章之一 章名；並刪除第 9 條條文 6.中華民國一百零六年八月八日金融監督管理委員會金管銀外字第 10600 182811 號令、中央銀行台央外拾壹字第 1060030461 號令會銜修正發 布第二章章名；增訂第 12-1 條條文；刪除第三章章名及第 4～7、13 ～18 條條文 7.中華民國一百零八年十一月十一日金融監督管理委員會金管銀外字第 1 0801363681 號令、中央銀行台央外拾壹字第 1080038957 號令會銜修 正發布第 11 條條文 8.中華民國一百十四年十二月十二日金融監督管理委員會金管保綜字第 1 1404560051 號令、中央銀行台央外拾壹字第 1140041986 號令會銜修 正發布第 18-1 條條文
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
These Enforcement Rules are adopted pursuant to Article 23 of the Offshore Banking Act (the "Act").
1The competent administrative authority for offshore banking, and offshore securities and offshore insurance business referred to in Article 2 of the Act, namely the Financial Supervisory Commission (FSC), shall take charge of the following matters:
21. Drafting or adopting of the Act, these Enforcement Rules, the Rules Governing Offshore Banking Branches, and the Regulations Governing Offshore Securities Branches and the Regulations Governing Offshore Insurance Branches.
32. Interpretation of the laws and regulations relating to offshore banking, and offshore securities and offshore insurance business, and issuance or adoption of relevant administrative orders.
43. Granting of special concession licenses for the establishment of offshore banking branches, and offshore securities branches and offshore insurance branches.
54. Approval of the business items for operation by offshore banking branches, and offshore securities branches and offshore insurance branches.
65. Supervision and regulation of the finance, business, and personnel of offshore banking branches, and offshore securities branches and offshore insurance branches.
76. Examination of the business operations of offshore banking branches , and offshore securities branches and offshore insurance branches.
1The competent operational authority for offshore banking, and offshore securities and offshore insurance business referred to in Article 2 of the Act, namely the CBC, shall take charge of the following matters:
21. Approval of business relating to transactions and remittances between foreign currencies and New Taiwan Dollars by offshore banking branches, and offshore securities branches and offshore insurance branches.
32. Examination of business operationsof offshore banking branches, and offshore securities branches and offshore insurance branches.
43. Review of information on the business and financial conditions and annual reports of offshore banking branches, and offshore securities branches and offshore insurance branches.
54. Preparation of statistics, analysis, and reports regarding the business, performance, and scale of offshore banking branches, and offshore securities branches and offshore insurance branches.
65. Research on the development of offshore banking, and offshore securities and offshore insurance business.
76. Liaison and cooperation with respect to matters that require consultation with the FSC.
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The net worth of an offshore banking branch of a foreign bank shall be calculated in combination with the net worth of all branches of the foreign bank within the ROC, and the aggregate net worth may not be less than two-thirds of the minimum amount of the working capital prescribed by the FSC.
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The term "an offshore banking branch with independent accounting" in Article 3 of the Act means that the branch shall use separate accounting documents, establish separate account books, and prepare separate accounting statements, and none of them may be mixed with those of the head office or other branches of the same bank.
The term "a natural person outside the territory of the ROC" in Article 4, paragraph 1, subparagraphs 1 to 6, subparagraph 9, and subparagraph 10 of the Act means a natural person holding a passport issued by a foreign country and having no domicile in the ROC; the term "a juristic person outside the territory of the ROC" means a juristic person organized and registered under the laws of a foreign country; however, a branch legally established and registered in the ROC shall be excluded.
1An offshore banking branch handling the asset allocation prescribed in Article 4, paragraph 1, subparagraph 10 of the Act may do so in a discretionary manner.
2Before the offshore banking branch applies to handle the business referred to in the preceding paragraph, its head office shall obtain a prior permission from the FSC for concurrent operation of discretionary investment business and a prior permission from the CBC for conducting discretionary investment business in foreign currency.
1Article 10 and Article 11 shall apply mutatis mutandis to an offshore securities branch.
2The preceding article shall apply mutatis mutandis to an offshore securities branch if it handles the asset allocation prescribed in Article 22-4, paragraph 1, subparagraph 6 of the Act.
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1An insurance enterprise under Article 22-12, paragraph 1 of the Act applying to establish an offshore insurance branch in the ROC shall meet the following requirements:
21. For domestic insurance enterprises, the ratio of capital resources to risk capital at the end of the most recent period is at least 1.25 times the statutory standard for adequate capital as specified in Subparagraph 1, Paragraph 2, Article 143-4 of the Insurance Act; for foreign insurance enterprises, their head office meets the home country's requirements for debt paying ability; and
32. The insurance enterprise is in compliance with the law, soundly managed, and has not been subject to any disciplinary action for any material violation during the 3 years before application, or, it has received a disciplinary action but the circumstances resulting in the violation have been materially improved and the improvement is recognized by the FSC or the CBC.
1An insurance enterprise applying to establish an offshore insurance branch shall submit the following documents to the FSC:
21. Application form and the list of business items applied for approval.
32. Articles of incorporation or equivalent documentation.
43. Business license of the insurance enterprise; for foreign insurance enterprises, a document issued by the regulator of the home country evidencing the approved scope of business of the insurance enterprise.
54. The meeting minutes of the board of directors; for foreign insurance enterprises, a document issued by the regulatory authority of the home country and a document issued by the board of directors of the enterprise approving the establishment of an offshore insurance branch in the ROC.
65. The CPA-audited and certified balance sheets and statements of comprehensive income for the most recent three years.
76. Business plan specifying planned scope of business, business principles and directions, future development plan, financial projections for the next five years, division of labor within the organization, and allocation of personnel.
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1An offshore insurance branch shall allocate working capital for its operation at the minimum amount of US$2 million.
2The FSC may adjust the minimum amount of the working capital referred to in the preceding paragraph in view of domestic economic and financial circumstances.
Articles 10 and 11 shall apply mutatis mutandis to an offshore insurance branch.
These Enforcement Rules shall come into force from the date of issuance.
87. Taking disciplinary actions in accordance with the Act.
9Matters set forth in subparagraphs 1, 3 and 4 of the preceding paragraph shall be handled jointly or in consultation with the Central Bank of the Republic of China (Taiwan) (CBC), and the same shall apply to the matters set forth in subparagraph 2 which involve the duties of the CBC.
98. Internal control and internal audit system and management rules.
109. Documents evidencing the qualifications of the designated manager.
1110. Documents evidencing that the insurance enterprise meets the qualification requirements set out in the subparagraphs of Article 18-1:
12(1) For domestic insurance enterprises, CPA-audited or examined capital adequacy report for the most recent period; for foreign insurance enterprises, authenticated calculation of the insurance enterprise's ratio of equity capital to risk-based capital at the end of the most recent period issued by the regulatory authority or a practicing CPA in the home country; and
13(2) For both domestic and foreign insurance enterprises, a self-assessment analysis of the compliance and soundness of the branch's business operations, including an explanation of any regulatory violations, fraud, or sanctions imposed within the past 3 years.
1411. Other information or documents as may be required by the competent authority.
15After the FSC accepts the application documents, it will review the application in conjunction with the CBC.
16After the insurance enterprise's application is approved in accordance with the preceding paragraph, the FSC will issue a license for the establishment of an offshore insurance branch and the CBC will issue a certificate for the operation of offshore insurance business.