Enforcing a Foreign Judgment Against Assets in Taiwan

You have a final court judgment abroad. The debtor did not pay, but you have found a Taiwan bank account, property or business asset. The question is no longer how to win the original dispute. It is whether that judgment can take effect here and what Taiwan court process permits the civil enforcement department of a Taiwan district court to act on it.

Start with the judgment and the record of the original case. A creditor often needs the original court's proof that the decision is final, and evidence of how the defendant learned about the proceedings. Those documents matter before anyone reaches the debtor's assets.

Does a final foreign judgment take effect in Taiwan?

Article 402 of Taiwan's Code of Civil Procedure begins with a final foreign court judgment and says Taiwan will not recognise its effect if any of four grounds applies. This is the recognition question. It is distinct from obtaining permission to use Taiwan's compulsory enforcement machinery.

The judgment must be final under the law of the court that issued it. If an ordinary appeal is still open, or the document is merely an interim order, do not assume it meets the statutory starting point. Ask the issuing court what document establishes finality. Whether a different kind of foreign order qualifies requires separate analysis; Article 402 also applies its grounds to final foreign court rulings of the kind described in its second paragraph.

What are the four reasons Taiwan may refuse recognition?

Article 402 lists these grounds:

1. Jurisdiction: under Taiwan law, the foreign court lacked jurisdiction.
2. An undefended case without qualifying notice: the losing defendant did not appear, unless the notice or order beginning the proceedings was lawfully served in that country with adequate time to respond, or served through judicial assistance under Taiwan law.
3. Public policy: the judgment's content or the proceedings conflict with Taiwan's public order or good morals.
4. No reciprocal recognition: reciprocal recognition is absent.

The second ground is not a blanket ban on default judgments. Service of the original proceedings is the critical record, and Article 402 specifies the exception. Likewise, the reciprocity ground is a legal issue to investigate in the relevant case; no country should be labelled “accepted” or “rejected” simply from this list. A creditor should also be ready to explain why the foreign court had jurisdiction and why the judgment and process do not offend the third ground.

What must happen before Taiwan enforcement begins?

Article 4-1 of the Compulsory Enforcement Act adds a separate step. To seek compulsory enforcement on a foreign final judgment, the creditor must obtain a Taiwan court judgment declaring enforcement permitted, and the foreign judgment must have none of Article 402's refusal grounds. Holding a foreign judgment, even one that appears to satisfy Article 402, is therefore not enough to send a seizure request straight to the civil enforcement department of a Taiwan district court.

The same article fixes venue for the permission action. File with the court of the debtor's domicile. If the debtor has no domicile in Taiwan, file where the property to be enforced is located or where the enforcement act is to occur. This is why a useful first investigation identifies the debtor accurately and locates an actual Taiwan asset. The court and eventual enforcement target can be different questions if assets are scattered; local advice can settle the filing strategy.

Which records should I gather before filing?

Prepare a complete copy of the foreign judgment, including any appellate decisions that changed it. Request a document from the issuing court or its registry showing when and how the judgment became final and binding. Collect the claim form or notice that commenced the original case, the service return or equivalent record, and any evidence that the defendant appeared or was given enough time to respond. These are practical evidence categories drawn from the questions in Article 402; they are not a universal statutory checklist.

Also note the court and case number, every party's legal name, the amount or obligation ordered, payments already received, and the debtor's Taiwan address or asset location. Ask the Taiwan court or counsel which certified copies, Chinese translations and document verification it will require for these particular foreign records. Requirements can depend on the document and place of issue. If you are appointing counsel from abroad, the separate guide to hiring a Taiwan lawyer covers that first contact.

What if assets may disappear while the action is pending?

Raise the risk promptly with Taiwan counsel. Code of Civil Procedure Article 522 provides for provisional attachment to preserve enforcement of a monetary claim, while Article 523 imposes a risk-of-nonenforcement condition. This is a separate provisional measure, with its own application and proof. A foreign judgment does not itself freeze Taiwan assets, and provisional attachment is not a substitute for the Article 4-1 permission judgment.

For an initial Taiwan-side review, send the judgment, finality and original-service records, a short case history, the debtor's identifying details and the basis for believing assets are in Taiwan. Attorney Wei Tseng (曾雋崴) at Hovering International Law Firm can review those facts. Email wei@hoveringlaw.com.tw, or write to 7F-2, No. 35, Sec. 1, Chengde Rd., Datong Dist., Taipei City 103, Taiwan. This is general information; the outcome depends on the judgment and evidence in your case.

Official sources

• Code of Civil Procedure, Article 402: recognition and four refusal grounds.
• Compulsory Enforcement Act, Article 4-1: permission judgment and venue.
• Code of Civil Procedure, Article 522 and Article 523: provisional attachment pointer.

Checked: September 29, 2026