A mobile device start-up using a home address for business taxation registration may be taxed based on the tax rate for residences or for self-use residential lands (Taiwan)

Yi-Shan Cheng

The Ministry of Finance issued the Tai-Cai-Shui-10704004880 Circular of July 23, 2018 (hereinafter, the “Circular”), holding that if a profit-seeking enterprise uses the property owned by its representative or the spouse or any direct relative of the representative for residential use and self-use residential land as the registered tax location, and if such profit-seeking enterprise does not hire any employee, its actual business activities are all completed by way of mobile devices, and the property is not for office use and does not store equipment and articles relating to business activities, the property and land owner may apply for housing taxes assessed at the self-use residential rate and for land value taxes assessed at the tax rate for self-use residential lands.