2026 Taiwan Labor Pension Rules for Foreign Employees: When Does the 6% Employer Contribution Apply?
Taiwan changed the pension treatment of foreign professionals from January 1, 2026. The amended Act for the Recruitment and Employment of Foreign Professionals removed permanent residency as a prerequisite for foreign professionals and foreign specialist professionals who perform qualifying professional work to come within the New Labor Pension System framework.
Advantages and Disadvantages of Entering the Taiwan Market as a Foreign Beer Company
Taiwan can be an attractive market for foreign beer companies, but it is not a simple “export and sell” market. Success depends on understanding local consumer behavior, alcohol regulations, pricing expectations, and distribution networks.
Taiwan Fixed Asset Depreciation Rules: Methods, Useful Lives, and Tax Requirements
Taiwan businesses generally recover the cost of qualifying fixed assets through depreciation over the assets’ tax useful lives. The deduction depends on classification, cost, salvage value, method, useful life, business use, and records.
Do Foreign Investors Need a Taiwanese Business Partner to Register a Company in Taiwan?
Many international entrepreneurs mistakenly believe that having a Taiwanese shareholder or business partner is required because of local business customs or administrative procedures. However, Taiwan’s corporate framework allows qualified foreign investors to independently establish and operate businesses without transferring ownership or control to a local partner.
How to Import Goods to Taiwan: A Practical Guide for International Businesses
To import goods into Taiwan, a business generally needs a registered importer of record, the correct CCC commodity code, confirmation of licensing or inspection requirements, compliant Traditional Chinese labeling, accurate shipping documents, and a customs declaration. Importers must also budget for freight, customs duty, a 5% business tax in most cases, and product-specific compliance costs.
Launching a Book Brand in Taiwan: A Complete Guide for Publishers and Creators
Launching a book brand in Taiwan requires more than publishing attractive books. A successful brand needs a clear identity, a defined reader segment, strong content positioning, and a practical sales strategy.
Taiwan Corporate Income Tax: When Should Unpaid Accrued Expenses Be Reclassified as Other Income?
Under Taiwan corporate income tax regulations, businesses must review whether long-outstanding liabilities remain legally enforceable.
According to Article 24 of the Income Tax Act and Article 108-2 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax, unpaid accounts payable, accrued expenses, losses, and other liabilities must be reclassified as other income when the creditor’s right to claim payment has expired and the liability remains unpaid.
Taiwan Workplace Bullying Prevention Reform: What Employers Must Know Before the New Rules Take Effect on July 1, 2026
Taiwan’s workplace bullying prevention reform introduces stricter expectations for employers to proactively prevent workplace misconduct, establish effective complaint handling procedures, and protect employees from inappropriate workplace behavior.
What Should Employers Know About Maternity Protection in Taiwan’s ESG Era?
Taiwan employers must provide legally protected leave for pregnancy, childbirth, miscarriage, childcare, and paternity-related responsibilities. Beyond compliance, these policies are now a core part of ESG, employee well-being, gender equality, and sustainable workforce management.
How to Enter the Taiwan Cosmetics Industry?
Taiwan is increasingly attractive as a cosmetics market because it combines consumer sophistication with industrial capability. Invest Taiwan’s 2025 industry overview describes Taiwan as having a complete upstream, midstream, and downstream beauty-industry chain, while also moving from pure manufacturing into R&D, AI beauty technology, emerging ingredients, and sustainable innovation. The same source highlights trends such as biotech ingredients, personalized digital experiences, and low-carbon supply chains.