{"id":107048,"date":"2025-07-10T10:33:36","date_gmt":"2025-07-10T10:33:36","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=107048"},"modified":"2025-08-19T10:40:06","modified_gmt":"2025-08-19T10:40:06","slug":"taiwan-litigation","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/taiwan-litigation\/","title":{"rendered":"Taiwan: Litigation"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-107048","comparative_guide","type-comparative_guide","status-publish","hentry","guides-litigation","jurisdictions-taiwan"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Formosa Transnational Attorneys at Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/12\/formosa_logo.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Formosa Transnational Attorneys at Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/12\/formosa_logo.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Litigation laws and regulations applicable in Taiwan<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the main methods of resolving disputes in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The main methods of resolving disputes in Taiwan are: (1) litigation, (2) mediation. (3) settlement, and (4) arbitration.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the main procedural rules governing litigation in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In Taiwan, commercial cases can be divided into two categories:<\/p>\n<p>(1) General commercial cases: These cases do not fall into the dispute categories specified in the Commercial Case Adjudication Act. They are, as general civil cases, subject to the Code of Civil Procedure.<\/p>\n<p>(2) Major commercial cases (\u201cMajor Commercial Cases\u201d): These cases usually involve claims with at least TWD 30 million (approximately USD 973,341) in dispute that fall into the dispute categories specified in the Commercial Case Adjudication Act. They are subject to the Commercial Case Adjudication Act\u2019s special procedural rules.<\/p>\n<p>Dispute categories that can ripen into Major Commercial Cases include:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Disputes arising from civil rights and obligations between company directors and the company arising from how the company\u2019s business is conducted. Minimum claim must be at least TWD 30 million (approximately USD 973,341).<\/li>\n<li>Disputes concerning civil rights and obligations arising from securities fraud, false financial reports, short-swing trading, or insider trading under the Securities and Exchange Act. Minimum claim must be at least TWD 30 million (approximately USD 973,341).<\/li>\n<li>Disputes arising from shareholders of publicly traded companies exercising shareholder rights against the company or its directors.<\/li>\n<li>Disputes over validity of shareholder or board resolutions at certain publicly traded companies.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the structure and organisation of local courts dealing with claims in your jurisdiction? What is the final court of appeal?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>General commercial cases typically go through three levels of courts: district courts, high courts, and the Supreme Court. The Supreme Court is the court of final appeal. However, there are some kinds of lawsuits that cannot be appealed to the Supreme Court that involves dispute over property. One common example is a dispute over property where the interest at stake in the appeal of the high court judgment does not exceed TWD 1.5 million (approximately USD 46,200). These cases cannot be appealed to the Supreme Court and hence the high courts will be the final court of appeal.<\/p>\n<p>To facilitate the swift resolution of major commercial disputes, Major Commercial Cases are heard by only two levels of courts: the Intellectual Property and Commercial Court (\u201cCommercial Court\u201d) and the Supreme Court. The final court of appeal for these cases is the Supreme Court.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How long does it typically take from commencing proceedings to get to trial in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Potential litigants in Taiwan should be aware that there is no real distinction between pre-trial or trial procedures in Taiwan\u2019s civil law system. The following discussion is about how long it typically takes to conclude a case on each level of the courts.<\/p>\n<p>In general commercial cases, the court has considerable discretion in setting the timetable for each stage of litigation based on the complexity of the case. While there is no mandatory timeframe for deciding a lawsuit, the Judicial Yuan has established administrative guidelines for how long a case should take. In general, the first instance should not take more than 16 months, the second instance should not take more than two years, and the third instance no more than one year. Exceeding these time limits may affect a judge&#8217;s performance evaluation.<\/p>\n<p>For Major Commercial Cases, there are only two levels of courts. As a result, proceedings in Major Commercial Cases typically take less time than general commercial cases. In a Major Commercial Case, the court must discuss and formulate a trial plan with the parties. The trial plan will include periods for organizing factual and evidential disputed issues, questioning witnesses, and the scheduled dates for the final oral arguments and the announcement of the judgment. It is thought that these plans tend to expedite the proceedings in these cases. In any event, Commercial Court statistics bear out the conclusion that Major Commercial Case litigation is relatively efficient and swift. In 2022, Major Commercial Case litigation averaged just 112 days.\u00a0 In 2023, the average case took 202 days. The Commercial Court is still quite new and sample sizes are small.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are hearings held in public and are documents filed at court available to the public in your jurisdiction? Are there any exceptions?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Generally, hearings for all commercial cases are open to the public. However, the court may, upon the request of the parties, order the hearing to be held in private when:<\/p>\n<ul style=\"padding-left: 0\">\n<li>The claims or defenses presented by the parties involve the privacy or business secrets of the parties or third parties.<\/li>\n<li>The parties have consented to a non-public trial.<\/li>\n<\/ul>\n<p>Documents related to hearings such as pleadings and briefs are not made public. Nonetheless, judgments often incorporate or refer to these documents. Judgments, which include the courts findings of fact and reasoning, are public.<\/p>\n<p>In Major Commercial Cases, if documents involve trade secrets, a party may petition the court for a confidentiality preservation order over the opposing party, its representatives, or other individuals involved in the litigation. Those subject to a confidentiality preservation order are prohibited from using the trade secrets for purposes other than the litigation in question or from disclosing them to anyone not subject to the order.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the relevant limitation periods in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Limitation periods vary depending on the type of claim. The general limitation period is 15 years, but shorter periods may be prescribed by law for certain types of claims. For example:<\/p>\n<ul style=\"padding-left: 0\">\n<li>For tort claims, the limitation period is 2 years from the date when the claimant becomes aware of the harm or 10 years from when the tortious act occurred.<\/li>\n<li>For claims made under the Securities Exchange Act, the limitation period is 2 years from when the claimant becomes aware of the cause for compensation. However, if the claim is not exercised within 5 years from the date of the public offering, issuance, or transaction of the securities, it will be extinguished.<\/li>\n<li>Shareholders have 30 days from the adoption of a shareholder resolution to seek annulment of shareholder resolution on grounds that the shareholder meeting or the resolution violated the law or the company\u2019s articles of association.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the pre-action conduct requirements in your jurisdiction and what, if any, are the consequences of non-compliance?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For all Major Commercial Cases, and any general commercial cases with an amount in dispute of less than TWD 500,000 (approximately USD 15,400), mediation is mandatory. The parties to such cases must have their dispute mediated before they can litigate it. Filing a lawsuit without prior mediation will be deemed as a request for mediation, and the courts will initiate mediation procedures.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How are proceedings commenced in your jurisdiction? Is service necessary and, if so, is this done by the court (or its agent) or by the parties?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Proceedings are commenced when the plaintiff submits an initial complaint to the court. The plaintiff must submit an initial complaint along with identical copies for opposing parties to the court.<\/p>\n<p>The methods for submission differ between general commercial cases and Major Commercial Cases:<\/p>\n<ul style=\"padding-left: 0\">\n<li>General commercial cases: Parties may personally deliver or mail pleadings to the court. Pleadings that initiate the procedure are served to the defendant by the court, usually through mail. In practice, for documents other than initial pleadings, judges usually require a party to send them directly to the opposing party.<\/li>\n<li>Major Commercial Cases: Parties are required to utilize the electronic document transmission system when submitting pleadings to the court. Delivery is deemed effective upon uploading the pleadings to the system. The court then notifies the parties to download the pleadings themselves. Generally, apart from initial pleadings, which are served by the court, typically via mail, to the other party, other pleadings do not need to be sent to the other party or the court.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How does the court determine whether it has jurisdiction over a claim in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For general commercial cases, the court located where the defendant is domiciled, in principle, has jurisdiction.<\/p>\n<p>For Major Commercial Cases, the Commercial Court has exclusive jurisdiction.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How does the court determine which law governs the claims in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For procedural matters, the governing law is determined by the principle of lex fori. For substantive matters, the governing law is determined in accordance with the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements (\u201cChoice of Law Act\u201d). The Choice of Law Act stipulates that the parties may agree on the applicable law regarding the formation and effect of a juristic act which results in a relationship of obligation (usually a contract). The courts typically respect these agreements. If there is no agreement on governing law, the law most closely connected with the juristic act shall be applicable. In practice, the Taiwan courts often rule that Taiwan law is the governing law if the offer, acceptance, or performance of the obligation, is made in Taiwan.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">In what circumstances, if any, can claims be disposed of without a full trial in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In Taiwan, claims can be disposed of without a full trial if the creditor applies for a \u201cpayment order\u201d. To apply for payment order, the creditor must clarify the facts, ground, and objective of the claim in the complaint, and the claim must be the performance of a certain amount of payment in cash, other fungible things, or securities. Upon such application, the court shall issue a payment order to order the debtor to pay the same without conducting any hearings. If the debtor, within 20 days after receipt of the ruling, objects to the payment order to the court (the debtor is not required to specify any reason for such objection), the payment order is invalidated, and the court shall continue with a full trial of the case. On the contrary, if the debtor fails to object to the payment order within statutory period, the payment order will become an effective writ of execution, and the creditor may request the execution court to initiate enforcement procedures.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the main types of interim remedies available in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The main types of interim remedies available in Taiwan are provisional seizure, provisional injunction, and provisional injunction maintaining the temporary status quo.<\/p>\n<ul style=\"padding-left: 0\">\n<li>Provisional seizure \u2013 if an applicant can clearly demonstrate that: (i) the applicant has a monetary claim (or a claim convertible to money) against a respondent; and (ii) due to the respondent\u2019s actions or financial condition, it is likely to be difficult to satisfy the applicant\u2019s claim after obtaining a favorable judgment in the future, the court may grant provisional seizure against an respondent\u2019s assets.<\/li>\n<li>Provisional injunction \u2013 similar to provisional seizure, for non-monetary claims, if an applicant can clearly demonstrate the existence of such claims, and the difficulty of fulfilling the claims in the future, the court may temporarily order a respondent to carry out or refrain from doing a specific act or acts. For example, the court may prohibit a respondent from cashing cheques issued by an applicant.<\/li>\n<li>Provisional injunction maintaining a temporary status quo \u2013 an applicant may request an injunction maintaining a temporary status quo to prevent significant harm or imminent danger stemming from a disputed legal relationship. For example, the court may prohibit a respondent from exercising her power as a company\u2019s chairman.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">After a claim has been commenced, what written documents must (or can) the parties submit in your jurisdiction? What is the usual timetable?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In general commercial cases,<\/p>\n<ul style=\"padding-left: 0\">\n<li>the parties can submit documents such as pleadings and relevant evidence after a claim has been commenced. In the pleadings, the parties can present their assertions, evidence (including expert opinion), and\/or summarizing factual and evidential disputed issues. Before final oral argument, the court usually requires the parties to submit a comprehensive pleading that summarizes all of their arguments.<\/li>\n<li>unless otherwise specified, such as in cases where an oral argument date has been set, the parties shall submit documents generally pursuant to the judge&#8217;s procedural instructions.<\/li>\n<\/ul>\n<p>In Major Commercial Cases, both parties must discuss and form a trial plan with the court, arranging in advance the timetable for summarizing the factual and evidentiary issues, examining witnesses, expert witnesses, court-appointed experts, and the estimated time for final oral argument and announcement of judgment. This means that the parties are required to submit pleadings and briefs according to the timelines established in the trial plan.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the rules for disclosure of documents in your jurisdiction? Are there any exceptions (e.g. on grounds of privilege, confidentiality or public interest)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If documents that support a party\u2019s arguments are held by the other party or the third party, a party may request the court to order the other party to submit the relevant documents. The requesting party must specify:<\/p>\n<ul style=\"padding-left: 0\">\n<li>the document to be produced.<\/li>\n<li>the disputed fact to be proved by such document,<\/li>\n<li>the content of such document,<\/li>\n<li>why such document is in the possession of the other party, and<\/li>\n<li>why the other party is obligated to produce such document.<\/li>\n<\/ul>\n<p>However, if documentary evidence involves private information or business secrets of the other party or a third party, and if disclosure of the document could cause significant harm to the other party or the third party, the other party or the third party may refuse to produce the documents. In such cases, to determine whether the other party or the third party has a valid reason for the refusal, the court may, if necessary, order the other party or the third party to submit the documents and review the documents without disclosing them.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is witness evidence dealt with in your jurisdiction (and in particular, do witnesses give oral and\/or written evidence and what, if any, are the rules on cross-examination)? Are depositions permitted?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The parties may apply to the court to summon witnesses. After a witness is summoned to the court, the judge will lead the process of examining witnesses. There are no specific rules on cross-examination. However, the parties may directly ask questions to the witnesses with the judge&#8217;s permission. Typically, the party who introduces the witness will be the first to ask questions, followed by the opposing party. The witness testimony will be documented in court transcripts.<\/p>\n<p>Witnesses usually give statements in person before the court as described above. However, with mutual agreement of the parties, a witness may provide a written statement outside of court.<\/p>\n<p>In Major Commercial Cases, in addition to the witnesses mentioned above, the parties may also present expert witness to the court. Instead of testifying on the facts of the case, expert witnesses usually provide professional opinions on selected case facts. Expert witnesses are, in principle, required to submit written opinions and, when necessary, shall answer questions from the judge and the parties before court.<\/p>\n<p>Taiwan does not have depositions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is expert evidence permitted in your jurisdiction? If so, how is it dealt with (and in particular, are experts appointed by the court or the parties, and what duties do they owe)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Expert evidence is permitted in Taiwan.<\/p>\n<p>The parties may apply to the court to appoint an expert (court-appointed expert) to evaluate or review disputed issues.<\/p>\n<ul style=\"padding-left: 0\">\n<li>Selection of experts: Court-appointed experts may be appointed by the court or chosen by mutual party agreement. Generally, the court will honour party agreements on the selection of experts.<\/li>\n<li>Duties of experts: A court-appointed expert takes an oath before he provides expert testimony, pledging not to provide a biased opinion. If the court-appointed expert gives a false statement on a matter material to the case, he or she is subject to penalties for perjury.<\/li>\n<\/ul>\n<p>In Major Commercial Cases, other than the court-appointed experts mentioned above, with court permission, the parties may choose their own experts and apply to the court to present them as expert witnesses who will provide professional opinions. The oath-taking procedures and implications also apply to expert witnesses.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Can final and interim decisions be appealed in your jurisdiction? If so, to which court(s) and within what timescale?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Most final decisions (\u201cjudgments\u201d) and interim decisions (\u201crulings\u201d) can be appealed in Taiwan.<\/p>\n<p>In general commercial cases, the courts to which judgments or rulings are appealed and the timescales are as follows:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Judgments: As indicated in Question 3, most general commercial cases go through three levels of courts. The losing party may appeal the judgment made by the District Court to the High Court, but this must be done within the statutory period of 20 days after the judgment is served on the losing party. If the losing party wishes to appeal a judgment made by the High Court, the appeal must be made to the Supreme Court within the statutory period of 20 days after the judgment is served to the losing party.<\/li>\n<li>Rulings: Where the losing party is allowed to appeal a ruling, it may appeal rulings made by the District court to the High Court and those made by the High Court to the Supreme Court, within the statutory period of 10 days after the ruling is served.<\/li>\n<\/ul>\n<p>As mentioned in Question 3, Major Commercial Cases go through only two levels of courts. Judgments and rulings can, in principle, be appealed to the Supreme Court, within the same periods same that apply to general commercial cases.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the rules governing enforcement of foreign judgments in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For foreign judgments that are not rendered in China, the Compulsory Enforcement Act applies. To obtain permission to enforce the foreign judgment, a creditor must first file a lawsuit to the court before initiating the compulsory enforcement proceedings. The court will recognise a foreign judgment unless any of the following situations apply:<\/p>\n<ul style=\"padding-left: 0\">\n<li>the foreign court rendering the judgment had no jurisdiction over the case according to Taiwan law;<\/li>\n<li>the foreign judgment was rendered by default and the necessary summons or court orders for commencement of the action had not been duly served on the losing party in the foreign country or through judicial assistance under Taiwan\u2019s laws;<\/li>\n<li>the foreign judgment contradicts Taiwan\u2019s public policy or good morals; or<\/li>\n<li>judgments rendered in Taiwan are not recognised by the country that made the foreign judgment.<\/li>\n<\/ul>\n<p>For foreign judgments rendered in China, the Act Governing Relations between the People of the Taiwan Area and the Mainland Area (the \u201cCross-Strait Relations Act\u201d) applies. Under Cross-Strait Relations Act, a creditor must first seek court recognition of such judgment before beginning the compulsory enforcement proceedings. The requirements for recognition include that:<\/p>\n<ul style=\"padding-left: 0\">\n<li>the judgment is a final and irrevocable civil ruling or judgment;<\/li>\n<li>the judgment does not violate Taiwan\u2019s public order or good morals; and<\/li>\n<li>a binding civil judgment made in Taiwan may obtain a recognition order or is enforceable in China.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Can the costs of litigation (e.g. court costs, as well as the parties\u2019 costs of instructing lawyers, experts and other professionals) be recovered from the other side in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The costs of litigation are generally borne by the losing party. If each party partially wins and partially loses in a case, the court may order the costs to be allocated among the parties proportionally, borne by one party, or for each party to bear their own litigation expenses.<\/p>\n<p>Costs of litigation encompass various items, such as court costs, fees and travel expenses for witnesses and court-appointed experts, fees for photocopies, video recording, transcripts, translation of litigation documents, and other necessary fees. However, in Major Commercial Cases, the remuneration for expert witnesses is paid by the party who has retained the expert and is not included in the costs of litigation.<\/p>\n<p>Attorney fees are regulated differently for general commercial cases and Major Commercial Cases.<\/p>\n<ul style=\"padding-left: 0\">\n<li>In general commercial cases, attorney fees, in principle, are not part of costs of litigation. However, in the case of an appeal to the Supreme Court, where mandatory legal representation applies, attorney fees are considered part of the costs of litigation. The Supreme Court will set an \u201cappropriate amount\u201d for attorney fees to be included in litigation costs. This amount is quite low and usually ranges from TWD 20,000 (approximately USD 667) to TWD 50,000 (approximately USD 1,667).<\/li>\n<li>In Major Commercial Cases, attorney fees are considered part of the litigation costs and the amount of attorney fees to be included in litigation costs is determined by the court based on the complexity of the case, the number of parties involved, and other relevant factors, with a legal maximum limit of TWD 5,000,000 (approximately USD 166,667).<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the collective redress (e.g. class action) mechanisms in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under Taiwan law, collective redress can be classified into two categories.<\/p>\n<ul style=\"padding-left: 0\">\n<li>An individual who opts in to become the plaintiff in a specific lawsuit. Such individuals are subject to the binding effect of the judgment. For example, an unspecified number of individuals who have common interests may appoint one or more representatives among themselves to initiate a lawsuit or to respond to a lawsuit against them on behalf of all of the appointing and appointed individuals.<\/li>\n<li>A specific individual or entity allowed by the law to act as a plaintiff on behalf of an entire group. All members within the group will become bound by the judgment. In such cases, a group member is not required to opt in nor allowed to opt out. For example, the supervisor may initiate a lawsuit for the company against the company\u2019s directors on a written request made by the shareholders who currently and have continuously held 1% or more of the total number of outstanding shares issued by such company for over 6 months.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, are the mechanisms for joining third parties to ongoing proceedings and\/or consolidating two sets of proceedings in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>During the process of the action, Taiwan law provides two scenarios that allow a third party to join ongoing proceedings:<\/p>\n<ul style=\"padding-left: 0\">\n<li>If a third party has legal interest in an ongoing action between two parties, he may join in the action while it is pending at (any level of) the court to assist one of the parties.<\/li>\n<li>A third party may join in the action while it is pending at the District Court or High Court, if: (1) he makes claims to the subject of an ongoing action, or (2) his rights will be infringed by the result of an ongoing action.<\/li>\n<\/ul>\n<p>In the first scenario, the third party must file an intervention pleading to the court where the action is then pending, and specify: the action intervened and its parties, the legal interest of the third party in the action, and express his intention to join in the action.<\/p>\n<p>In the second scenario, the third party must initiate a lawsuit against the parties of the action to the court where the action is then pending.<\/p>\n<p>The court may consolidate the oral argument phases in multiple actions and render a judgment jointly under the following circumstances:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Claims in multiple actions are related or could be combined in a single action.<\/li>\n<li>Where a third party initiate an action in the second scenario above against the parties of an original action.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are third parties allowed to fund litigation in your jurisdiction? If so, are there any restrictions on this and can third party funders be made liable for the costs incurred by the other side?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Third parties are allowed to fund litigation in Taiwan. The funding may cover various litigation-related expenses, such as court fees, attorney fees, and fees paid to experts. However, if third parties fund litigation with the intention to profit from inciting the parties receiving funds to litigate, it may constitute an offence of common barratry, which is punishable under the Criminal Code.<\/p>\n<p>Some further restrictions to third-party funding are listed below:<\/p>\n<ul style=\"padding-left: 0\">\n<li>A lawyer is prohibited from accepting attorney fees from third parties without the consent of the client. Third-party payment must not compromise the independent professional judgment of a lawyer.<\/li>\n<li>In Major Commercial Cases, expert witnesses must disclose the identities of funders and the amount or value of funding when they present their professional opinions in writing.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What has been the impact of the COVID-19 pandemic on litigation in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>During the COVID-19 pandemic period, the government promulgated a special law known as the Statute on Judicial Procedures During Severe Pandemic Periods of Infectious Disease (\u201cStatute\u201d) to enable judicial authorities to conduct legal proceedings in alignment with the epidemic prevention measures. The Statute allowed:<\/p>\n<ul style=\"padding-left: 0\">\n<li>The courts to conduct proceedings by means of audio and visual transmission technology equipment.<\/li>\n<li>The relevant parties to submit legal documents by fax or email.<\/li>\n<li>The courts to suspend the proceedings where necessary if it is found difficult to continue during the pandemic.<\/li>\n<\/ul>\n<p>However, the Statute expired automatically on 30 June 2023.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the main advantage and the main disadvantage of litigating international commercial disputes in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The main advantages of litigating international commercial disputes in Taiwan include:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Judicial effectiveness \u2013 pursuant to the 2025 Index of Economic Freedom, Taiwan achieved a relatively high score in terms of the judicial effectiveness. The high ranking indicates that the judicial systems of Taiwan are efficient and fair. The courts respect the laws, and appropriate legal actions are taken against violations of the laws.<\/li>\n<li>Procedure of the enforcement \u2013 judgments rendered by Taiwan courts, unlike foreign judgments, require no further permission or recognition in Taiwan before initiating the enforcement proceedings.<\/li>\n<li>Duration of the trial\u2013 as indicated in question 3 and 4, Major Commercial Cases only go through two levels of courts, and the trial duration is relatively short.<\/li>\n<\/ul>\n<p>Mandatory mediation is also one of the features of Major Commercial Cases in Taiwan. However, the success rate of mediation in Major Commercial Cases is relatively low. According to data published by the Commercial Court, the success rate decreased from 13% in 2023 to 7.9% in 2024.<\/p>\n<p>However, the main disadvantage of litigating international commercial disputes in Taiwan may be the limited scope of the application of the Commercial Case Adjudication Act. As explained in Question 2, the Commercial Case Adjudication Act only applies to certain types of commercial disputes. Therefore, the advantages under said Act will not extend to general commercial disputes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the most likely growth area for commercial disputes in your jurisdiction for the next 5 years?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The most likely growth areas for commercial disputes in Taiwan within the next 5 years may include:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Contests for corporate control \u2013 this is a common issue that arises in contemporary capital markets and deserves attention due to its potentially significant impact. Numerous sub-issues arise from such disputes. For example, the lawfulness of means used in contesting for corporate control may become a crucial issue in the litigation.<\/li>\n<li>Mergers and Acquisitions (M&amp;A) \u2013 Several notable M&amp;A transactions have been announced or closed in Taiwan recently. For example, the Financial Supervisory Commission (FSC) approved the merger between Taishin Financial Holding Co., Ltd. and Shin Kong Financial Holding Co., Ltd. in March 2025. In contrast, some notable M&amp;A transactions have been disallowed in Taiwan recently. For instance, the Fair Trade Commission (FTC) rejected Uber\u2019s application to take over Foodpanda\u2019s business in Taiwan in December 2024.<\/li>\n<\/ul>\n<p>In addition, in May 2025, NVIDIA Corporation officially announced that it plans to establish its Taiwan headquarters in Taipei City, which may lead to technology-related disputes in the future.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What, if any, will be the impact of technology on commercial litigation in your jurisdiction in the next 5 years?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>As technology continues to advance, new technology will be further implemented in courts. For example, all litigation documents will be submitted by using the e-filing transmission system. More trial proceedings will be conducted remotely to enhance the efficiency (e.g. the proceeding may continue even if either party is abroad when a hearing is scheduled).<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">4860<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/107048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=107048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}