臺灣有限合夥制度之評析

An Overview of Taiwan’s Limited Partnership Regime

On June 24, 2015, Taiwan enacted the Limited Partnership Act. In the same year, another form of business association was introduced into the Company Act, i.e., the close corporation. The business form of close corporation seems to be more popular than that of limited partnership by the numbers of incorporated entities. Commentaries focus on the unfavorable tax policies and unlimited liabilities of general partners to be the main causes that only three limited partnerships, including two German limited partnerships recognized to do business in Taiwan, were incorporated by the end of November 14, 2016 compared with more than 335 close corporations. This article provides an overview of the limited partnership regime. A brief comparison of limited partnership and close corporation followed by diagnosis of the Limited Partnership Act. Suggestions will be provided for future discussion and law amendment.