{"id":120510,"date":"2025-12-11T11:46:26","date_gmt":"2025-12-11T11:46:26","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=120510"},"modified":"2025-12-11T11:46:26","modified_gmt":"2025-12-11T11:46:26","slug":"taiwan-real-estate","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/taiwan-real-estate\/","title":{"rendered":"Taiwan: Real Estate"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-120510","comparative_guide","type-comparative_guide","status-publish","hentry","guides-real-estate","jurisdictions-taiwan"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Lee and Li, Attorneys-at-Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/03\/Firm-Logo_Lee-and-Li.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Lee and Li, Attorneys-at-Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/03\/Firm-Logo_Lee-and-Li.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Real Estate 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\">Overview<\/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>Taiwan adopts a civil law system. Codified laws and regulations are the main source of law, while judicial decisions generally serve as a secondary source of law; the Council of Grand Justices has the power to interpret the Constitution, and its interpretations of laws and regulations are binding with the same legal effect as the Constitution.<\/p>\n<p>The Land Act, the Building Act and the Housing Act are the main laws that govern real estate in Taiwan, while real estate transactions (including sales and purchases as well as leases) are mainly governed by the Civil Code. Other laws and regulations govern various aspects of real estate, such as the Regulations on the Management of Apartment Buildings, which stipulate the provisions governing the management of strata title ownership of buildings, and the Real Estate Brokerage Management Act, which stipulates the provision governing real estate brokerage services.<\/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 legislation relating to real estate ownership?<\/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 Civil Code and the Land Act serve as the primary laws governing real estate ownership in Taiwan. Generally, real estate can be owned by a single individual or entity, or co-owned by multiple individuals and\/or entities. The ownership of real estate, and any changes thereto, must be registered with the land office unless an exception applies, such as inheritance or compulsory enforcement.<\/p>\n<p>In addition to the aforementioned, the acquisition of land ownership by foreigners is governed by the Land Act, the Operation Directions for Foreigners to Acquire Land Rights in the Republic of China, and the Regulations Governing Land Acquisition by Aliens for Investments in Major National Infrastructure Projects, Overall Economic Development, or Agricultural and Animal Husbandry Industries. Meanwhile, nationals and companies of the People\u2019s Republic of China (PRC) must comply with the Regulations on Permission for the Acquisition, Creation, or Transfer of Property Rights of Real Estate in Taiwan by PRC People when acquiring real estate 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\">Have any significant new laws which materially impact real estate investors and lenders come into force in the past year or are there any major anticipated new laws which are expected to materially impact them in the near future?<\/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 Central Bank amended the Regulations Governing Loans Secured by Real Estate Mortgages Extended by Financial Institutions in 2024, imposing stricter conditions on financial institutions offering mortgages to purchasers of residential real properties (including both the buildings and the land on which they are located). For example, the maximum mortgage for private entities purchasing residential real estate has been reduced from 40% to 30% of the lesser of the appraised value and the transaction price of the property.<\/p>\n<p>In addition, in September 2025, the Ministry of Interior proposed amendments to the Rental Housing Market Development and Management Act aimed at promoting long-term stability and fairness in the residential rental market. For example, the draft guarantees tenants a three-year lease term and caps rent increases upon lease renewal. The proposed amendments are pending review by the Legislative Yuan.<\/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 ownership of real estate proved and are ownership records available for public inspection?<\/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 speaking, registration is essential in Taiwan to establish legal title to real estate. Title to registered real estate may be evidenced by the title deed issued by the land office to the titleholder. Registration transcripts, which provide details about the title and any registered encumbrances or restrictions on the property, are available to the public on a national electronic registration transcript website. Due to the need to protect personal data, certain personal information, such as the first name of an individual owner, is redacted on this type of registration transcript.<\/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 there any restrictions on who can own real estate, including ownership by any foreign entities?<\/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>Foreigners (except for nationals and companies of the PRC who\/which are subject to specific restrictions as explained in our response to Question 2) are permitted to own real estate in Taiwan, subject to the relevant government approvals. The approval for a foreigner to obtain title of real estate in Taiwan is generally granted on a reciprocal basis. In addition, a foreign company cannot own real estate in Taiwan unless it has registered a branch in Taiwan.<\/p>\n<p>Conversely, PRC nationals and companies may be permitted to acquire real estate in Taiwan under very limited circumstances, with their applications subject to heightened scrutiny by the relevant authorities.<\/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 types of proprietary interests in real estate can be created?<\/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 following are the major types of rights over land under Taiwan law:<\/p>\n<ul>\n<li><strong>Ownership:<\/strong> A land owner has the right to freely use, enjoy benefits (e.g., rental) from, and dispose of the real estate, subject to applicable laws.<\/li>\n<li><strong>Superficies:<\/strong> Superficies can be created over land for constructing buildings and works thereon.<\/li>\n<li><strong>Easement:<\/strong> An easement allows the owner of the dominant land to use the servient land for its convenience such as using the servient land as a path or for installing water pipes or telecommunications pipelines.<\/li>\n<li><strong>Mortgage:<\/strong> A mortgage can be created over real estate in favor of the creditor to secure the creditor&#8217;s rights under a contract, such as a loan agreement.<\/li>\n<\/ul>\n<p>The aforementioned rights must be registered with the land office in order to take effect, while a lease is purely a contractual agreement between the landlord and the tenant.<\/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 ownership of real estate and the buildings on it separate?<\/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, ownership of land and that of the building thereon are registered with the land office separately. Taiwan law permits ownership of land and the building thereon by different persons. If the building owner does not own the title of the land, in practice, the building owner would need to enter into a lease agreement or register <em>superficies<\/em> in order to legally occupy and use the land.<\/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 common ownership structures for ownership of commercial real estate?<\/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 real estate is more commonly owned either directly by a company or through a special purpose vehicle (\u201cSPV\u201d). Another viable option is the Real Estate Investment Trusts (REITs).<\/p>\n<p>Compared to direct ownership, ownership through an SPV offers greater flexibility, allowing the option to sell either the equity of the SPV or the property itself. However, careful tax planning and exit strategy assessment are essential when determining the deal structure. For instance, for a non-Taiwan entity that directly or indirectly holds more than 50 percent of the shares or capital of another non-Taiwan entity and no less than 50 percent of the latter\u2019s share value is composed of the buildings and\/or land in Taiwan, the capital gains that the former generates from the sale of the shares or capital in the latter are subject to applicable tax rates at 45 or 35 percent.<\/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 usual legal due diligence process that is undertaken when acquiring commercial real estate?<\/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>Legal due diligence for real estate acquisition can be divided into two major parts: one involves conducting public searches, and the other involves obtaining additional documents and information from the seller by sending a due diligence request list.<\/p>\n<p>Public searches include title search, corporate search, occupancy permit\/zoning searches, litigation search, and environmental search (to identify any environmental permit or remediation or control site issues). Sending a due diligence request list is to obtain the documents and information required to clarify any red-flag issues identified through public searches, as well as the information and documents that are not available in the public domain. For instance, lease agreements (if any) are not public information in Taiwan and would therefore require requesting the seller to disclose and provide 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\">What legal issues (if any) are outside the scope of the usual legal due diligence process on an acquisition of real estate?<\/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>Depending on the size and complexity of the real estate acquisition, services of the following consultants may be required:<\/p>\n<ul>\n<li>Surveyors to confirm land boundaries and building lines.<\/li>\n<li>Environmental consultants to conduct soil sampling, testing, and assess any contamination issues.<\/li>\n<li>Architects and\/or engineering consultants to identify any building compliance issues and evaluate whether the property is fit for the intended use.<\/li>\n<li>Fire safety technicians to ensure that the fire-safety equipment and facilities comply with current laws and regulations.<\/li>\n<\/ul>\n<p>As legal counsel, we typically collaborate with these consultants to ensure that all issues are properly identified and addressed in the transaction documents.<\/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 usual process for transfer of real estate, and when does liability pass to the buyer?<\/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, the transfer of real estate does not take effect until it is duly registered with the land office. Therefore, after signing a real estate sale and purchase agreement, the seller and the buyer, with the assistance of a scrivener, must (a) file transfer tax returns (deed tax for buildings and land value increment tax for land) with the tax authorities, (b) pay the transfer taxes, and (c) file a title transfer application with the land office. The title of the real estate will be transferred from the seller to the buyer on the title registration date. The transfer of risks associated with the real estate typically occurs either on the title registration date or the handover date, which is usually a date shortly after the title registration, depending on the commercial arrangement between the seller and the buyer.<\/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 it common for real estate transfers to be effected by way of share transfer as well as asset transfer?<\/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, it is common to transfer real estate through share transfers or asset transfers. Determination of the deal structure depends on various factors, including tax implications, the scope of the businesses or assets to be acquired by the buyer, and the time required to complete the transaction, considering the necessary governmental approvals. For example, a share transfer involving a foreign seller or buyer may require foreign investment approval (FIA), whereas an asset transfer does not. Additionally, if operations on the real estate involve any special permits, such as a factory permit, a share transfer might be preferred so as to avoid delays and potential operational disruptions from having to transfer the special permit.<\/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\">On the sale of freehold interests in land does the benefit of any occupational leases and income derived from such lettings automatically transfer to the buyer?<\/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 Article 425 of the Civil Code, if the landlord transfers the ownership of the leased premises to a third party after the leased property is delivered to the tenant, and the leased property remains in the tenant&#8217;s possession, the lease should continue to exist between the transferee and the tenant; however, such rule does not apply to a real estate lease for a term of more than five years or for an indefinite term, where such lease agreement has not been notarised.<\/p>\n<p>Having said that, the purpose of Article 425 is to protect tenants. In practice, depending on the deal structure, the buyer, seller, and tenant would typically enter into a tripartite assignment agreement. Such agreement specifies, among others, the rights and obligations arising from the lease assignment and how the security deposit should be handled.<\/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 common rights, interests and burdens can be created or attach over real estate and how are these protected?<\/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>Please refer to our response to Question 6 regarding superficies, easements, and mortgages that can be created on real estate in Taiwan. Once these rights are duly registered with the land office and are not subject to any registered restrictions, they will automatically transfer to the buyer along with the title if the real estate is sold.<\/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 split legal and beneficial ownership of real estate (i.e. trust structures) recognised?<\/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 speaking, there is no split between legal title and beneficial title to real estate in Taiwan unless a trust is created whereby the legal title is registered under the trustee in accordance with a trust agreement.<\/p>\n<p>In practice, legal title and beneficial title may be split between different persons based on contractual arrangements de facto; however, the beneficial title owner may claim its rights against the contract counterparty but not against any third party.<\/p>\n<p>Currently, there is no proposal from the legislators to change the foregoing.<\/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 public disclosure of the ultimate beneficial owners of real estate required?<\/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, public disclosure of the ultimate beneficial owners of real estate is not required. However, some information may be accessible through public searches. Note, however, that if the purchase price of the real estate is funded by foreign sources, and an FIA is required under Taiwan law, the ultimate beneficial owners of the foreign investor must be disclosed to the Department of Investment Review of the Ministry of Economic Affairs (MOEA).<\/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 taxes associated with real estate ownership and transfer of real estate?<\/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>Owners of real estate are subject to land value tax (for land) and house tax (for buildings).<\/p>\n<p>Transfers of real estate are subject to the following transfer taxes:<\/p>\n<ul>\n<li>Land value increment tax (LVIT) (Seller): LVIT rates range from 20% to 40%, depending on the amount of appreciation in the government-assessed value of the land during the ownership period, and adjusted by the consumer price index.<\/li>\n<li>Deed tax (Buyer): 6% of the government- assessed value of the building.<\/li>\n<li>Stamp duty (Buyer): 0.1% of the purchase price stated under the government-prescribed sale and purchase agreement.<\/li>\n<li>Value-added tax (VAT) (Seller): 5% of the purchase price of the building stated under the sale and purchase agreement.<\/li>\n<li>Consolidated housing and land tax (CHLT) (Seller): Taxable gains multiplied by the applicable tax rate depending on the seller\u2019s status (individual\/corporate\/foreign\/domestic) and length of possession before sale.<\/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 are common terms of commercial leases and are there regulatory controls on the terms of leases?<\/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>Typical and crucial terms of commercial leases include the lease term, rent and its adjustment (if applicable), payment schedule, security deposit, handover, repair and maintenance, insurance responsibilities, representations and warranties, subleasing, indemnification, termination clause, assignment clause, and notarization clause.<\/p>\n<p>The terms of a commercial lease are generally negotiable and may be mutually agreed upon by the landlord and the tenant according to their respective preferences. However, certain mandatory requirements under Taiwan law cannot be overridden by the parties. For example, pursuant to Article 449 of the Civil Code, the lease term shall not exceed 20 years unless the lease pertains to land for the construction of building(s) thereon.<\/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 remedies are commonly available for landlords in the event of a tenant breach of a commercial lease?<\/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 a commercial lease, in the event of the tenant&#8217;s breach of the lease, the landlord is usually entitled to seek indemnification from the tenant (including loss and damage). It is common for a commercial lease to stipulate that if the tenant&#8217;s breach is material (for example, where unpaid rent accumulates to an amount equivalent to two months&#8217; rent or more), or if the tenant fails to rectify the breach within a specific time limit stipulated under the lease, or if the breach cannot be rectified, the landlord is entitled to early terminate the lease.<\/p>\n<p>In addition, if the lease is notarized with the necessary compulsory provisions and notary deed, the landlord may seek compulsory enforcement for the payment of rent and security deposit, or for the return of the leased premises, as applicable. This expedites the recovery process, enabling the landlord to reclaim possession of the property and recover outstanding rent more efficiently.<\/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 use, planning and zoning restrictions on real estate regulated?<\/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>Land use in Taiwan is regulated by zoning laws. Generally, land is divided into two types: Urban Land, which is subject to urban planning, and Non-Urban Land, which is not. The use of Urban Land must comply with the Urban Planning Act, its enforcement rules, and the specific detailed plans established by local authorities. Conversely, the use of Non-Urban Land must comply with the Regional Planning Act, its enforcement rules, and the rules governing the use of non-urban land. In addition, the use of buildings is regulated by the Building Act and its associated regulations. The National Park Law imposes additional restrictions on land within national parks to conserve natural resources and landscapes, to prevent environmental degradation, and to ensure that any development or land use within these protected areas is sustainable and consistent with conservation objectives.<\/p>\n<p>The implementation of the Spatial Planning Act is expected to bring about a comprehensive revision of the existing land use and zoning control mechanisms for agricultural land. This Act serves as a regulatory framework that enables central and local governments to establish guidelines for the conservation and use of land resources within their respective jurisdictions. The Spatial Planning Act is expected to take effect around 2031, at which time the Regional Planning Act will cease to apply. Presently, each local government is in the process of reviewing and delineating various functional zones with the goal of completing this task by the abovementioned date.<\/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\">Who can be liable for environmental contamination on real estate?<\/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, liability for environmental contamination on real estate is primarily governed by the Soil and Groundwater Pollution Remediation Act (SGPRA). Under the SGPRA, several parties can be held liable for contamination, depending on their relationship to the property and their role in the contamination.<\/p>\n<ol>\n<li><strong>Polluters:<\/strong> The primary party liable for contamination is the polluter, defined as the entity or individual responsible for the release of pollutants. This includes businesses or individuals who directly or indirectly cause contamination through their activities. The law mandates that polluters are responsible for the costs of investigation, assessment, and remediation of the contaminated site.<\/li>\n<li><strong>Person Potentially Responsible for Pollution:<\/strong> An individual or entity that contributes to the accumulation of pollutants in soil or groundwater through actions including discharging, injecting, permeating of pollutants, or permitting or consenting to the discharge of waste water into irrigation-drainage systems or irrigation water catchment areas, leading to environmental contamination may also be held liable under the SGPRA.<\/li>\n<li><strong> Interested Party of the Polluted Land:<\/strong> An individual or entity that, while not responsible for polluting the land, is involved with the land as a user, administrator, or owner at the time it is officially designated as a pollution control or remediation site may also be held liable under the SGPRA.<\/li>\n<\/ol>\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 buildings legally required to have their energy performance assessed and in what (if any) situations do minimum energy performance levels need to be met?<\/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, currently, there is no mandatory requirement for buildings to have their energy performance assessed. However, for new buildings, there are specific energy-saving management standards that shall be adhered to. The MOEA and the MOI set energy conservation standards for the design and construction of new buildings. For instance, buildings with a floor area of 2,000 square meters or more must meet specific standards for central air-conditioning systems. Additionally, the MOI has issued the Directives on Design and Technical Specifications for Building Energy Conservation, which provide guidelines for the development of energy-efficient buildings. These standards emphasize key areas such as the building envelope, lighting, and HVAC systems to promote energy conservation. While existing buildings are not required to undergo mandatory energy performance assessments, new buildings must comply with these standards to meet minimum energy performance levels.<\/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 expropriation of real estate possible?<\/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>Yes, expropriation of real estate is possible under the Land Expropriation Act in Taiwan. According to Article 3 of the Land Expropriation Act, expropriation may be carried out for public interest purposes, such as national defence, transportation, water conservancy, public health, environmental protection, and other public utilities. The process must adhere to legal procedures, ensuring that the expropriation is necessary and that fair compensation is provided to the affected property owners.<\/p>\n<p>Furthermore, it is essential to consider alternative measures that could achieve the same public interest objectives with less impact on property rights. This includes assessing whether the intended public use can be achieved through less intrusive methods.<\/p>\n<p>On the other hand, the expropriating authority shall conduct a comprehensive assessment of the social, economic, and environmental impacts of the expropriation, ensuring transparency and public participation in the decision-making process. All in all, the Land Expropriation Act aims at collectively ensuring that expropriation is conducted in a manner that balances public needs with the protection of individual property rights.<\/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 it possible to create mortgages over real estate and how are these protected and enforced?<\/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>Pursuant to the Civil Code, it is permissible to create mortgages over real estate. A mortgage serves as a legal mechanism enabling a creditor to secure a debt using the debtor&#8217;s real estate or real estate provided by a third party for the benefit of the debtor. Typically, the parties involved will enter into a mortgage agreement, and the mortgage on real estate must be registered with the relevant land office to be valid and enforceable against third parties. This registration acts as public notice and safeguards the rights of the mortgagee.<\/p>\n<p>Foreclosure on a mortgage is generally executed through judicial proceedings. The mortgagee is required to apply for an enforcement order from the court by submitting a mortgage registration certificate issued by the competent land office, along with other pertinent documents. The Civil Code allows the mortgagee to enter into an agreement with the mortgagor stipulating that ownership of the mortgaged real estate must be transferred to the mortgagee in the event of the mortgagor&#8217;s default. However, such an agreement may not be invoked as a defence against a bona fide third party unless it has been registered with the land office. If the mortgagor refuses to transfer the property to the mortgagee despite such registration, the mortgagee must initiate legal proceedings against the mortgagor to enforce the transfer in accordance with the agreement.<\/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 there material registration costs associated with the creation of mortgages over real estate?<\/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>There are specific registration costs associated with creating mortgages over real estate. These typically include a registration fee equal to 0.1% of the value of the secured rights, which is required to legally create the mortgage and ensure its enforceability. In addition, a document fee of NT$80 is charged for each mortgage registration certificate issued by the land office.<\/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 it possible to create a trust structure for mortgage security over real estate?<\/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>Yes, it is possible to establish a trust structure to provide mortgage security over real estate in Taiwan. In the context of real estate development financing, it is not uncommon for the lending bank acting as the beneficiary to create a land trust, as a form of security, among others. Pursuant to the Trust Law and relevant banking regulations, the land is transferred to the bank or a trustee, who holds legal title to the property for the benefit of the lender. This arrangement ensures that the bank maintains a secured interest in the real estate, thereby mitigating its risk exposure. The trust agreement typically specifies the conditions under which the bank may exercise its rights, such as in the event of a default by the borrower. This mechanism provides legal assurance to the bank while enabling the developer to continue with the project.<\/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\">3957<\/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\/120510","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=120510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}