To file a new trademark application in Taiwan, the applicants are normally natural persons and companies, including domestic and foreign ones. Said entities undoubtedly can qualify as applicants since they, as natural persons and judicial persons, have independent characters and legal capacity.

For companies incorporated under laws of R.O.C., a branch office has no legal capacity and thus cannot be an applicant. However, whether a branch office of a foreign company may qualify as an applicant, the TIPO recently announces its positions. In principle, the TIPO presumes that a branch office of a foreign company cannot qualify as an applicant, and the qualified applicant of a trademark application should be the head office. Nevertheless, considering different laws and regulations in foreign countries, a branch office may be exceptionally accepted as an applicant by providing relevant certificates evidencing its independent character and legal capacity..

In the announcement, the TIPO also indicates its treatment regarding trademark applications filed in the name of a branch office of a foreign company. In principle, the TIPO will notify the applicant (the branch office) to correct the applicant as the head office or provide relevant certificates of legal capacity for the applicant.

If the applicant (the branch office) corrects the applicant as the head office, a new Power of Attorney executed by the head office is required. Alternatively, the applicant (the branch office) may provide relevant certificates to prove its legal capacity. Said certificates should be issued by the government or relevant authorities. Although a Declaration may substitute said certificates, it is not always accepted by the TIPO. If the TIPO considers a Declaration is insufficient, it will request further submission of certificates issued by the government or relevant authorities.