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台灣公司法2018年修正案 - 創造更便利外資的投資環境

作者 Gregory A. Buxton, Daniel Chen 由 陳彥君 與 楊博堯 翻譯

政府政策

在 Crossroads 上發表於 2018/09/17 7465 views

此貼文有多語言版本。 English


台灣公司法2018年修正案 - 創造更便利外資的投資環境

台灣公司法在過去因為過多的管制與限制,使得外資在投資台灣公司時,常有不便之處。例如股東協議的效力是否能夠被落實法院見解不一致、董事會股東會不能採取書面決議,而必須無例外召開實體(或視訊)會議等都與國際慣例不甚相符。為了創造台灣成為適合全球投資的環境,並促進創新事業及中小企業的發展,台灣於2018年7月6日三讀通過公司法部分條文修正草案。目前施行日期尚未確定,但可能是2019年1月1日。本次修正放寬許多限制,賦予公司經營彈性,以下介紹幾個重要的修正要點:

本次台灣公司法修法對外資最重要重點摘要:

  • Shareholders Agreement約定議案投票權、董監席次分配等約定,未來將受到台灣法院的肯認。
  • 可以發行複數表決權、具有否決權、或應當選一定董監席次之特別股。
  • 百分之百持有子公司之股份有限公司,可只留一位董事。不再強制要求3位董事、1位監察人。
  • 外資子公司可盡速修改章程,允許董事會得以書面決議方式行使表決權。避免過去法律要求必定要開實體或視訊會議之要求。
  • 股東會可以改為視訊會議,不再要求必定得用實體會議。
  • 新增應定期申報股東名簿

修法各項重點介紹:

第一,刪除「授權資本未全數發行前不能增加資本」的限制,有利公司於適當時機增加資本,便利企業運作。第二,非公開發行公司得發行「無票面金額股」,有利於企業籌資,但是須注意,票面金額股與無票面金額股不得併存,且無票面金額股不得轉換為票面金額股。第三,非公開發行公司得發行有「複數表決權」或「否決權」或「得選出一定董事名額之權利」的特別股,以滿足公司籌資的多元需求。第四,非公開發行公司得以書面訂立「表決權拘束契約」及「表決權信託契約」,以保障經營團隊在公司的主導權。此次修正代表立法者全面概括肯認決權拘束契約之法律效力,包括董監事選任及特定議案內容之表決權行使。此一修正乃是回應過去台灣大多數法院均認定股東間(除閉鎖型公司外)透過股東協議限制董監投票權行使乃是無效的見解。使股東協議未來在台灣法院內能被執行。

為簡化非公開發行公司之治理結構以賦予公司營運更大的彈性。新法規定法人設立之一人股份有限公司,得僅指派一名董事即可,且毋須設置監察人;其他非公開發行公司,未來也可以只設置一位董事、一位監察人,不再強制設置3名董事,得以解決過去實務上為滿足3名董事之要求而需找人掛名之不便。另外,會議的程序亦較過往更為簡化,非公開發行公司得以章程訂明以視訊會議之方式召開股東會,或以章程訂明並經全體董事同意,使當次董事會得以書面行使表決權而不實際集會。由於過往實務上迭有公司未實際進行會議卻做成書面決議,而致生刑事罪責之事例,本次新修公司法施行後,公司藉由修正章程調整會議舉行方式,除可增加公司營運的效率及節省會議成本,亦能降低法律風險。此部分修正對於大多數外資在台灣常是百分之百持有之子公司而言,可以透過修改章程,降低未來台灣子公司董事會運作、登記等相關成本及法律風險。

此次亦透過修法加強並健全公司營運治理。有關保障股東權益方面,新增持有3個月以上的過半數股東得自行召集股東會之規定,不再須要請求董事會召集或經主管機關許可;修正股東會召集通知之記載要求,增加禁止臨時動議項目,以及議案主要內容之說明義務,以避免突襲之情況發生;並簡化董監事之提名程序,董事會不再有權審查候選人證明文件,解決過去公司派濫用審查機制阻礙其他候選人提名之現象。

此次修法對外國公司有較大影響的還有廢除認許制度,新法施行後外國公司於外國取得法人格後在我國即有權利能力,外國公司得直接與本國人締約承擔契約上之權利與義務。
此外,雖然中文名稱仍屬公司絕對必要之登記事項,但同時亦開放外國公司得向主管機關申請外文名稱登記,使其外文名稱亦能受到公司名稱專用權一定之保障。目前台灣公司英文名稱登記系統,僅有經濟部國貿局的進出口廠商登記系統,該系統上登記之英文名稱沒有法律上的專用權保障。強烈建議外國公司在台子公司,應於新法生效之後,向相關登記機關登記英文名稱。

另為配合年底洗錢防制評鑑,新法刪除無記名股票並增列公司應每年定期申報或於變動後15天內申報10%以上股東、董監事及經理人之名單等指定資訊,已發行之無記名股票仍可繼續流通,惟日後持有人行使股東權時,公司應將其變更為記名式。

為鼓勵企業留住優秀人才,本次修法明訂員工酬勞可列為公司回收庫藏股之事由,且增訂非公開發行公司得發行限制員工權利新股,其他員工獎酬工具,例如員工認股權憑證、員工新股認購權、員工酬勞等,得於章程訂定給付對象,擴及控制公司(母公司)及從屬公司(子公司)之員工,有利於集團企業人力規劃與運用;再就「盈餘分派次數」而言,放寬公司得於章程中訂定半年或每季進行盈餘分派,且發放現金僅需由董事會決議即可,使股東能即時享受經營成果,並有助於吸引外資投資長期獲利穩定之公司。

如果您想知道更多有關台灣公司法規事宜,請聯絡陳彥君律師,電子郵件為dchen@winklerpartners.com 與陳絲倩律師,電子郵件為 cchen@winklerpartners.com

本文章由陳彥君律師、楊博堯律師以及吳霈栩實習律師共同撰述。

原文來源:http://www.winklerpartners.com/?p=8986&lang=zh-hant



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