Hi 您好
I signed a Belgium work contract for a role back in Feb. and now am still waiting for work permits as well as a VISA. I was told by the firm that the permits may take up to 4-5 months. Hence, I requested my Belgium employer for remote working while I wait for the permits in Taiwan where my family is. They agreed. 我在 2 月份簽署了一份比利時工作合同，現在仍在等待工作許可和簽證。公司告訴我，許可證可能還需要長達 4-5 個月的時間。因此，我請求比利時雇主進行遠程工作，同時我在我家人所在的台灣等待許可證。他們同意了。
The only remaining issue, however, is that my employer is unable to pay me directly while I am waiting for my applications to be approved by Belgium as well as other European agencies, e.q. work permits, VISA and tax incentives…etc. We would like to play by the book, which means there can’t be any direct links between myself and the company. 然而，唯一剩下的問題是，在我等待比利時和其他歐洲機構批准我的申請時，我的雇主無法直接向我付款，例如。工作許可、簽證和稅收優惠……等。我們想按部就班，這意味著我和公司之間不能有任何直接聯繫。
The company asked me to engage a 3rd party agency that will receive my salary and pay me at the same time. Given thoughts about that, instead of having a 3rd party agency involved, charging a fee from part of my salary and potentially creating more issues down the road, I may as well start a company myself. 公司要求我聘請第三方機構，該機構將收到我的薪水並同時支付給我。考慮到這一點，與其讓第三方機構參與，從我的部分工資中收取費用並可能在未來製造更多問題，我還不如自己開一家公司。
I was told that the new company director must be located in Taiwan. Otherwise, I was thinking of having my brother who lives and works in China permanently to be the company director. Since he has no income in Taiwan, this option may work. Later I can change the company director to myself after I get my Belgium applications approved. 我被告知新的公司董事必須在台灣。否則，我正在考慮讓我在中國永久生活和工作的兄弟擔任公司董事。由於他在台灣沒有收入，這個選項可能會奏效。稍後，在我的比利時申請獲得批准後，我可以將公司董事更改為我自己。
If the company director must be located in Taiwan, then it can either be my mother or my sister. My mother is a farmer, who does not have a taxable income, whereas my sister works full time. Which of my family members is most suitable to be the company director in this case? 如果公司董事必須在台灣，那麼可以是我的母親或姐姐。我母親是農民，沒有應稅收入，而我姐姐則全職工作。在這種情況下，我的哪個家庭成員最適合擔任公司董事？
Theoretically, my salary comes in and out, there should be not much or no profit made by this company, if it is not negative. 從理論上講，我的工資進進出出，如果不是虧損，這家公司應該沒有多少利潤或沒有利潤。
Again, the company is only going to be in my family’s name temporarily, not long term. Once I have all the necessary Belgium work permits and VISA, it will change back to my name as the new company director. By that time, I will try to run this company remotely while I am in Belgium working full time. Please let me know your thoughts on this and maybe any comments. I would like to find out the best structure for Taiwanese tax purposes and obtain a quote listing all necessary items from you. I thank you in advance. Cheers. 同樣，公司只會暫時以我家人的名義，而不是長期。一旦我獲得了所有必要的比利時工作許可證和簽證，它將改回我作為新公司董事的名字。到那時，我將在比利時全職工作時嘗試遠程運營這家公司。請讓我知道您對此的想法以及任何評論。我想找出最適合台灣稅收目的的結構，並從您那裡獲得列出所有必要項目的報價。我提前謝謝你。
Marcus 0937 042 887