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March 2020
In the absence of a term set for superficies, if the duration has exceeded 20 years or if the purposes for setting up the superficies no longer exist, the court may, upon request, set the duration of the superficies or terminate the superficies (Taiwan)
October 2019
Infrastructure Projects / Construction Laws
If a supplier who has failed to pass acceptance inspection breaches the contract time and again, refuses to rectify, and the irregularities are not corrected before a disposition is rendered, this would meet the requirement for materiality under Article 101, Paragraph 1 of the Government Procurement Law (Taiwan)
September 2019
Since any change to the usage purpose of an expropriated land which has been used according to an expropriation plan is an ordinary exercise of ownership, such change has nothing to do with the scenario where there is no expropriation need due to change of circumstance (Taiwan)
September 2019
For housing units included in a social housing rental and management project, when a rental service agreement is executed between a rental service provider and a property owner, such property shall be regarded as a social housing unit and eligible for relevant tax incentives (Taiwan)
August 2019
Infrastructure Projects / Construction Laws
The practice that land taxes are not exempt for non-urban lands provided for public infrastructure is declared unconstitutional pursuant to a judicial interpretation (Taiwan)
July 2019
Infrastructure Projects / Construction Laws
Amendments to the Government Procurement Law via Presidential decree (Taiwan)
July 2019
Infrastructure Projects / Construction Laws
In case the tender instructions do not specify the reasons why a bid bond will not be returned or will be recovered, even if a supplier is subject to circumstances under the subparagraphs of Article 31, Paragraph 2 of the Government Procurement Law, the procuring agency shall still not withhold or recover the bid bond (Taiwan)
June 2019
Infrastructure Projects / Construction Laws
If the entirety of the portion in a government procurement project that shall be performed by the contractor on its own under the original contract is performed by another supplier on behalf of the contractor, this would constitute a subcontract under the Government Procurement Law, but the internal relationship between the suppliers is not a pertinent issue (Taiwan)
May 2019
Infrastructure Projects / Construction Laws
If a complaint is filed to demolish a building which is not divided and whose ownership is not registered, all of the inheritors shall be identified as the defendants in order to have appropriate defendants and the current occupant shall not be identified as the sole defendant (Taiwan)
May 2019
Infrastructure Projects / Construction Laws
The calculation of a base rent should be based not only on the declared land value of the base but also on the location of the base and should be compared with the rents for neighboring lands, and it is not necessarily required to set the base rent at ten percent annual interest on the total declared land value, which should be the highest standard (Taiwan)
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Recent Articles
General Corporate Affairs
Exclusion of Electronic Signatures from Proxy-Related Documents for Shareholders’ Meetings (Taiwan)
May 2025
Fintech
The Financial Supervisory Commission of Taiwan Requires Virtual Asset Custodians to Store More Than 70% of Customer Assets in Cold Wallets
May 2025
Infrastructure Projects / Construction Laws
Winning Tenderer May Not Arbitrarily Change Subcontractors in the Government Procurement Project Allowing Using Subcontract's Qulification (Taiwan)
May 2025
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