An applicant who files a patent or trademark application in Taiwan can be a natural or juristic person. In general, a corporate applicant of foreign nationality can file patent or trademark applications in Taiwan.
However it has long been a dispute as to whether the branch office of a foreign company is eligible to file Taiwanese patent and trademark applications.
Taiwan Intellectual Property Office (TIPO) made an announcement on June 8, 2011 which is recited as follows: If a foreign company has set up a branch office in Taiwan, the said Taiwan branch office is not an independent legal entity (pursuant to Article 3 of Company Act in Taiwan, a branch office is subject to the control of the head office of said foreign company), and hence is not eligible for filing patent or trademark applications in Taiwan.
As to a branch office in the other country set up by a foreign company, and when it wishes to file a patent or trademark application in Taiwan, the eligibility of said branch office will depend on whether said branch office is an independent legal entity per the domestic law of the country where the said foreign company is located. If the said branch office could submit an evidencing document to show that it possesses independent legal entity, then it will be eligible to file a patent or trademark application in Taiwan.