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2026.07.26
# Administrative Law
What Is Administrative Law? Understanding Taiwan's Administrative Law System and Your Rights Against Government Decisions
Administrative law affects almost every interaction with the Taiwanese government, from immigration and work permits to business licensing, taxation, and administrative penalties. This guide explains the fundamentals of Taiwan's administrative law system, the powers of government agencies, and the legal remedies available when administrative decisions affect your rights. It also highlights why foreign nationals and international businesses should seek legal advice promptly when facing unfamiliar government procedures or administrative disputes.
2026.09.10
# Tax Planning and Tax Disputes
Tax Update | Sales of Virtual Assets and Stablecoins Not Subject to Business Tax — Ministry of Finance Issues Order No. 11504611390
On September 3, 2026, Taiwan’s Ministry of Finance issued Order No. 11504611390, confirming that sales of virtual assets and stablecoins falling within the definitions of the Virtual Asset Services Act are outside the scope of business tax. The underlying rationale is that payment and investment instruments such as Bitcoin do not themselves have the nature of consumption. Notably, attorney Cheng-Yu (Paul) Ma had already advanced the same tax law position in two articles published in 2019. This article explains the new rules and clarifies why NFTs, service fees charged by virtual asset service providers, and income derived from virtual asset transactions may still be taxable.
2026.08.25
# Tax Planning and Tax Disputes
Income Tax Act Amendment Passed: Tax Exemption for Minor Children Increased to NT$151,500
Taiwan’s Legislative Yuan passed amendments to the Income Tax Act on August 21, 2026, increasing the exemption for minor children from NT$101,000 to NT$151,500 per child. The amendments also remove the existing NT$24,000 itemized deduction limit for certain social insurance premiums. The new rules apply from the 2026 tax year and will be reflected in individual income tax returns filed in May 2027.
2026.08.21
# Family and Succession Law
Unclaimed Retirement Benefits May Be Included in the Division of Marital Property — Taiwan Supreme Court Judgment No. 2397 of 2023
Retirement benefits may be an important asset in Taiwan marital property litigation even if they have not yet been received. In Supreme Court Judgment No. 2397 of 2023, the Taiwan Supreme Court held that where a spouse had already satisfied the statutory retirement requirements as of the relevant calculation date, the vested right to retirement benefits may constitute existing marital property. This article examines the judgment and explains why both parties should carefully investigate retirement benefits when litigating the distribution of marital property.
2026.08.21
# Criminal Law
Confession and Sentence Reduction in Securities Crime Cases — Supreme Court Criminal Judgment No. 1357 of 2026
Article 171 of Taiwan’s Securities and Exchange Act provides for sentence reduction when a defendant confesses during the investigation and satisfies the statutory requirements. But how much must a defendant actually admit? In Supreme Court Criminal Judgment No. 1357 of 2026, the Court held that a qualifying confession must encompass the essential facts relating to both the objective elements of the offense and the defendant’s subjective criminal intent. This article examines the judgment and its practical implications for defense strategy during criminal investigations.
2026.08.18
# Family and Succession Law
Even the Solely At-Fault Spouse May Still Seek Divorce — Taiwan Supreme Court Judgment No. 2256 of 2024
Under Taiwan Civil Code, a spouse solely responsible for the breakdown of a marriage was traditionally restricted from seeking judicial divorce. Following Constitutional Court Judgment No. 4 of 2023, however, this restriction is no longer absolute. Taiwan Supreme Court Judgment No. 2256 of 2024 further explains that courts must consider the duration and actual state of the marital breakdown and determine whether continuing to deny divorce would impose a manifestly excessive restriction on the at-fault spouse’s freedom to divorce.
2026.08.17
# Civil Law
Can a Prior Loan-for-Use Arrangement Still Be Asserted Against a New Owner After the Property Is Sold? — Taiwan Supreme Court Civil Judgment No. 44 of 2026
Can a prior loan-for-use arrangement still affect a new owner after real property is sold in Taiwan? Taiwan Supreme Court Judgment No. 44 of 2026 confirms that a loan for use generally does not bind a subsequent purchaser. However, an owner seeking recovery of the property under Article 767 of the Civil Code remains subject to the principle of good faith and the prohibition against abuse of rights under Article 148. This article reviews the facts, legal issues, Supreme Court reasoning, and practical significance of the judgment.
2026.08.16
# International Trade Law
Legal News Alert: Taiwan Launches Anti-Dumping Investigation into Cold-Rolled Stainless Steel Products from Vietnam
Taiwan’s Ministry of Finance has formally initiated an anti-dumping investigation into certain cold-rolled, flat-rolled stainless steel products manufactured in Vietnam. The investigation may result in provisional, final or potentially retroactive anti-dumping duties. This article summarizes the investigation scope, procedures, response deadline and official materials, and highlights the need for affected Vietnamese manufacturers, exporters and Taiwan importers to take timely action.
2026.07.31
# Corporate and Commercial Law
Choose the Right Company Structure Before Incorporation
When establishing a business in Taiwan, selecting the appropriate company structure involves more than completing the registration process. Limited companies and companies limited by shares differ significantly in shareholder liability, equity transfers, corporate governance, and future fundraising opportunities. This article explains the key legal distinctions under Taiwan's Company Act and discusses the practical issues entrepreneurs should consider before incorporating a company.
2026.07.31
# Administrative Law
Taiwan's Administrative Procedure Act: The Legal Framework for Lawful Administrative Decision-Making
Taiwan's Administrative Procedure Act is the cornerstone of the country's administrative law system. Rather than regulating private individuals, it establishes the legal framework that administrative authorities must follow when exercising public powers. This article explains the Act's legislative purpose, scope of application, structure, fundamental principles, procedural safeguards, and the legal consequences of procedural violations. It also highlights why the Act is particularly important for foreign nationals and international businesses dealing with Taiwanese government authorities.
2026.07.31
# Dispute Resolution
Is It Worth Filing a Civil Lawsuit in Taiwan?
Filing a civil lawsuit is not always the best solution to a legal dispute. Before commencing litigation in Taiwan, parties should carefully assess the strength of their legal claim, the available evidence, potential litigation costs, enforcement prospects, and alternative dispute resolution options. This article explains the practical considerations litigation lawyers evaluate before deciding whether court proceedings are the most effective way to protect a client's interests.
2026.07.31
# Administrative Law
What Is an Administrative Disposition in Taiwan? Which Government Decisions Can Be Challenged?
An administrative disposition is a formal decision made by a Taiwanese government authority that directly affects the legal rights or obligations of an individual or business. Once issued, it may immediately take legal effect, trigger strict deadlines for administrative remedies, and lead to administrative enforcement if ignored. This article explains the meaning of an administrative disposition, provides common examples, and highlights the issues that individuals, foreign nationals, local businesses, and international companies should consider when receiving a government decision in Taiwan.
2026.07.28
# Family and Succession Law
Taiwan Abolishes the Forced Heirship Rights of Siblings: A Landmark Reform to the Civil Code
Taiwan's Legislative Yuan has passed a landmark amendment abolishing the forced heirship rights previously granted to siblings under the Civil Code. While the reform significantly expands testamentary freedom, it does not remove siblings from Taiwan's statutory order of succession. Individuals who die without a valid will may still have their estates inherited by their siblings under Taiwan's intestate succession rules.
This article explains the legal significance of the amendment, compares the old and new rules, discusses who will be most affected, and highlights important considerations for childless individuals, married couples without descendants, overseas Taiwanese, foreign nationals, and international estate planning involving Taiwan.
2026.07.22
# Notarization and Legal Witnessing
What Is Notarization? An Introduction to Taiwan's Notarization System, Legal Effects, and Common Applications
Taiwan's notarization system is designed to enhance legal certainty, strengthen evidentiary value, and, in certain circumstances, allow direct compulsory enforcement without court litigation. This article explains how notarization works in Taiwan, distinguishes notarization from authentication, discusses its legal effects, and introduces the most common situations in which notarization is recommended. It also highlights the important differences between Taiwan's civil law notarization system and the concept of notarization in common law jurisdictions.
2026.07.19
# Tax Planning and Tax Disputes
Tax Alert | CPI Adjustment Available for Sales of Inherited or Gifted Property Under Taiwan's Old Tax Regime
Taiwan's Ministry of Finance has issued a new tax ruling allowing CPI-adjusted assessed house values when calculating taxable gains from the sale of inherited or gifted property under the old tax regime. The new rule may help reduce taxable income and overall tax liability.
2026.07.19
# Civil Law
Civil Litigation in Taiwan: 14 Frequently Asked Questions About Taiwan's Civil Court Procedures
Receiving court documents or becoming involved in a civil dispute can be overwhelming, especially if you are unfamiliar with Taiwan's legal system. Whether your case involves contracts, loans, commercial transactions, property, shareholder disputes, or claims for damages, understanding the civil litigation process is essential to protecting your legal rights. This article answers 14 of the most frequently asked questions about civil litigation in Taiwan, providing a practical overview of court procedures, litigation costs, evidence, hearings, settlements, appeals, and enforcement of judgments. It is designed to help individuals and businesses better understand how Taiwan's civil court system works and what to expect throughout the litigation process.
2026.07.17
# Criminal Law
What Should You Do If You Are Involved in a Criminal Case in Taiwan?
Receiving a police notice or a prosecutor's summons in Taiwan can be intimidating, but it does not necessarily mean that you are guilty. This guide explains every stage of Taiwan's criminal justice process—from police interviews and prosecutorial investigations to criminal trials, appeals, and sentence enforcement. It also answers the most frequently asked questions and dispels common misconceptions, helping you understand your legal rights and make informed decisions if you become involved in a criminal case.
2026.01.08
# Corporate and Commercial Law
Legal Risk Management in Business Operations: A Critical Imperative for Enterprises in Taiwan
In today’s dynamic business environment, legal risk management has become an essential part of corporate operations. Issues such as contract execution, employment relationships, intellectual property, taxation, and corporate governance can all have significant legal implications if not properly addressed.
2025.04.05
# Intellectual Property
Strategic Thinking in International Trademark Protection
When expanding into international markets, business operators must recognize the importance of protecting brand intellectual property.
Understanding international trademark systems, developing a global registration strategy, enforcing trademark rights, and adapting to cultural differences are all critical to effective brand protection. In navigating this complex process, legal counsel plays a vital role as a trusted and valuable resource for businesses.
2025.04.05
# M&A & Cross-Border Investment
Legal Due Diligence in M&A: Risks and Protections for Buyers and Sellers
Legal due diligence aims to comprehensively review the target company’s legal affairs in order to identify and mitigate potential legal risks. This process typically covers contracts, assets, employees, intellectual property, regulatory compliance, and potential disputes.