Under the Judicial Yuan's designation effective October 1, 2026, Taiwan’s Intellectual Property and Commercial Court hears disputes over the validity of shareholders’ or board resolutions if the non-publicly issuing company limited by shares has capital of at least NT$30 million and does not have a control or subsidiary relationship with a publicly issued company. A separate rule covers a private company that does have such a relationship; its capital threshold also became NT$30 million.
The court does not hear a case merely because the investor is foreign or the dispute concerns a company. Article 2 of the Commercial Case Adjudication Act and the Judicial Yuan's orders cover specified disputes between a company and its responsible person arising from business execution; specified securities and futures disputes; shareholder-rights and resolution disputes involving publicly issued companies; and qualifying cases agreed in writing by both parties. The 2026 designation adds certain private-company shareholder-rights claims against the company or its responsible person when the value in dispute is at least NT$10 million. A claim for payment under an ordinary supply contract needs its own jurisdictional analysis.
Two thresholds, different questions
The revised amount order lowers the amount or value in dispute for the categories in Article 2(2)(1), (2) and (6) from NT$30 million to NT$10 million. For Article 2(2)(5), it lowers the capital threshold for a non-public company controlled by, or subordinate to, a publicly issued company from NT$100 million to NT$30 million. The separate designation order sets the NT$10 million test for the newly added private-company shareholder-rights category and the NT$30 million capital test for resolution disputes at non-public companies without that public-company relationship. It also designates certain share-purchase-price and interim-manager or inspector matters. A capital figure is not a substitute for valuing a claim; the applicable category determines which test matters.
For a foreign parent or minority shareholder, the practical starting point is to identify the Taiwanese entity, whether its shares are publicly issued, its registered and paid-in capital, any control relationship, and the precise relief sought. A shareholder's challenge to a resolution, a director's dispute with the company, and an unpaid invoice are different claims. The revised orders preserve the former jurisdiction rules for cases already pending before October 1, 2026; a newly lowered threshold does not automatically transfer them.
Procedure and the records to assemble
The Judicial Yuan's commercial-case guidance explains that the court uses mandatory lawyer representation and electronic submission of pleadings under the Act. It also describes commercial mediation before litigation. A party should plan for a Taiwan lawyer to assess the category, procedural stage and any exception before filing, rather than treating the amount alone as an instruction to use the electronic portal.
Bring the company registration record, articles, shareholder register and capital records; notices, agendas, minutes and voting records for the challenged meeting; shareholding and control documents; the relevant contracts and correspondence; and a calculation of the claimed amount with supporting accounts. If proceedings have begun, include the filing date, court papers and service records. These documents let counsel test the court's jurisdiction and the requested remedy without guessing from the company's foreign ownership.
If a shareholder or board dispute is developing, Hovering International Law Firm can review the records and discuss the forum with you. Contact attorney Wei Tseng (曾雋崴) at wei@hoveringlaw.com.tw, 7F-2, No. 35, Sec. 1, Chengde Rd., Datong Dist., Taipei City 103, Taiwan.
Sources
Checked October 1, 2026: Judicial Yuan announcement of the two amended orders; revised monetary-threshold order, comparison text; revised designation order, comparison text; Judicial Yuan commercial-case introduction.
Frequently Asked Questions
- Does every foreign-invested company dispute now go to the Commercial Court?
- No. The claim must fit a category in the Commercial Case Adjudication Act or a Judicial Yuan designation. Foreign ownership alone is not a jurisdictional test.
- What changed on October 1, 2026?
- For the three monetary categories in Article 2(2)(1), (2) and (6), the threshold fell from NT$30 million to NT$10 million. The capital threshold for the linked private company in Article 2(2)(5) fell from NT$100 million to NT$30 million. Other newly designated private-company cases have their own tests.
- Will an existing case move automatically?
- No. The Judicial Yuan's amended orders preserve jurisdiction under the prior rules for cases already pending before October 1, 2026.
This article provides general information and is not legal advice on any individual matter.
