
Insights
Practical Taiwan law columns on company setup, litigation, labor, and family issues for overseas companies and individuals handling Taiwan legal matters.
Start here 8 guides
109 results
Recommended for English-speaking readers
3 columns
Told your Taiwan job is ending? What foreign professionals should check in the first week
Told your Taiwan job is ending? Check the legal ground, notice pay, severance and any resignation paper first, then what it means for your permit or Gold Card.
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Divorcing a Taiwanese spouse by agreement: what to check before signing
Before signing a divorce agreement with a Taiwanese spouse, check terms, witnesses, registration and overseas documents, plus any separate child arrangements.
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Summoned by Taiwan police or prosecutors as a foreigner: rights, the first 24 hours and bail
Got a police notice or prosecutor's summons in Taiwan? Learn your right to silence and counsel, interpreter rules, the 24-hour arrest limit, bail and visa risk.
Open column →Employment
10 columns
Maternity and Parental Leave in Taiwan as a Foreign Employee: What Is Paid in 2026, and by Whom
Foreign employees in Taiwan can take maternity and unpaid parental leave. Employment Insurance pays the parental allowance but covers only some foreigners.
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A Sexual Harassment Complaint in a Taiwan Workplace: The Employer's Duties and the Employee's Options
Taiwan employers must act at once on a sexual harassment complaint, notify the local authority and close the case in two months. Staff may go there directly.
Open column →Who Paid the Recruiter? Taiwan's Migrant-Worker Fee Rules and the U.S. Chip Supply Chain
Taiwan caps what brokers may charge migrant workers. A U.S. trade deal, signed but not yet in force, would bar worker-paid recruitment fees in manufacturing.
Open column →International marriage & divorce
12 columns
House Title, Residual-Property Distribution, Damages, and Post-Divorce Support in a Taiwan Divorce
House title, residual-property distribution, damages, and post-divorce support are separate claims with different elements, calculations, and time limits.
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Taiwan marital property division with an American spouse
How Taiwan divides marital property when one spouse is American: which law applies, how US accounts and a 401k fit, the short deadlines, and freezing assets.
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A Taiwan protection order when you are a foreign spouse
Foreign spouses can seek protection in Taiwan without filing for divorce. Learn who applies, what orders can cover, and how custody and ARC issues differ.
Open column →Litigation & disputes
35 columns
The paperwork after a crash in Taiwan
Police records after a crash in Taiwan can be requested in stages. Using the national portal and appointing someone to act for you each come with conditions.
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A Taiwan fraud loss: the damages claim inside the criminal case
Victims of Taiwan fraud may file an ancillary civil claim inside the criminal case under the Code of Criminal Procedure, changing timing versus a separate suit.
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Taken to a Taiwan Police Station: The First 24 Hours Are Not a Release Promise
After an arrest in Taiwan, 24 hours is the prosecutor's deadline to seek court detention, not a release time. Interpreter waits, bail and exit bans explained.
Open column →Visas & residence
5 columns
When Can You Apply for Permanent Residence (APRC) in Taiwan? General, Spouse and Professional Routes
Compare Taiwan APRC routes under the Immigration Act and Foreign Professionals Act: how residence years count, the conduct test, and what can cost you the card.
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A Taiwan DUI Can Reach Beyond the Driver’s Seat
A Taiwan drunk-driving stop can fine a sober passenger, impound the car, suspend or revoke the license, and restrict a foreign resident's exit or stay.
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Naturalizing in Taiwan: The One-Year Renunciation Deadline and the High-Level Professional Exception
Taiwan gives most naturalized foreigners one year to prove loss of their original nationality. High-level professionals are exempt from that requirement.
Open column →Inheritance
9 columns
When a Korean National Dies in Taiwan: Korean Law Picks the Heirs, Taiwan Taxes the Local Estate
When a Korean national living in Taiwan dies there, Korean law generally decides the heirs, while Taiwan taxes only Taiwan assets and limits the deductions.
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Does a U.S. Will or Living Trust Reach a Taipei Apartment and a Taiwan Bank Account?
A U.S. will and revocable living trust do not, on their own, transfer a Taipei apartment or a Taiwan bank deposit. Taiwan law tests each document separately.
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Renouncing a Taiwanese Parent's Debts From Japan: The Three-Month Deadline
A child in Japan can renounce a Taiwanese parent's debts only in a Taiwan court, within three months. Document authentication in Japan does not stop that clock.
Open column →Company setup & investment
16 columns
Buying a Home in Taiwan: Reciprocity, Presale Contracts and Resale Tax
Taiwan lists Korea and Japan as fully reciprocal and U.S. buyers by state. Presale contracts cannot be freely assigned; nonresidents pay 45% or 35% on gains.
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Who Owns Code and Designs Made in Taiwan by Employees and Freelancers?
Under Taiwan's Copyright Act an employee is the author of work made on the job, and a paid freelancer keeps the copyright unless the contract says otherwise.
Open column →Taiwan’s Export Entity List and the U.S. EAR: Two License Questions for One Shipment
Since June 2025, exports from Taiwan to Huawei, SMIC and other listed entities need Taiwan permits. The permits do not resolve U.S. EAR licensing requirements.
Open column →Tax
20 columns
Taiwan Representative Offices: What They May Do and What They Still File
A Taiwan representative office may sign, quote, bid and buy for its parent but may not sell. A buying-only office owes no VAT or income tax but must withhold.
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Taiwan R&D and Equipment Tax Credits for Foreign-Owned Subsidiaries: 15%, 5%, 25% and a 30% Cap
A Taiwan subsidiary can credit 15% of R&D spending or 5% of smart machinery and AI investment against corporate tax, capped at 30% of each year's tax, to 2029.
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Running a Taiwan Branch: Deducting Head-Office Overhead and Sending Profits Home
A Taiwan branch may deduct a revenue-based share of head-office overhead if two tests are met and it files a CPA-certified report. Remittances are not withheld.
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