Forvis Mazars in Taiwan technical update - July 2026

Forvis Mazars in Taiwan’s [Technical Update – July 2026] contains a number of interesting articles on Audit, Tax, Accounting & Outsourcing services, and Cosec that will be important to your business.

1. Payroll

Negotiated Retirement Age Deferral & Post-Retirement Reemployment

  • Retirement age deferral arrangements
  • Post-retirement reemployment contracts
  • Employee rights and protections
  • Occupational accident insurance requirements

2. Corporate Secretarial Services

New Labor Rights Training Requirement Under the Company Act

  • Legal background and effective date
  • Companies subject to the requirement
  • Training requirements and approved courses
  • Registration records and compliance considerations

3. Audit

Ransomware Attacks: Financial Reporting & Audit Implications

  • Cybersecurity risks affecting financial reporting
  • Impact on accounting records and internal controls
  • Financial statement implications
  • Audit responses and subsequent event considerations

4. Tax

CPI-Adjusted Cost Basis for Inherited or Gifted Properties

  • New Ministry of Finance ruling
  • Eligibility and application conditions
  • Calculation methodology
  • Tax impact and practical example

Documents

Technical Update July 2026 - ENG version
Technical Update 07月2026 - [中文版]