Forvis Mazars in Taiwan technical update - May 2026

1. Audit 

Key tax-saving highlights and filing revisions for the 2025 corporate income tax return, including AI and energy-saving investment tax credits, enhanced sports donation deductions, shareholder tax credits for cultural and biotech industries, and important procedural updates and compliance considerations. 

2. Payroll 

Updates to the Act for the Recruitment and Employment of Foreign Professionals, including the NT$6 million domestic income threshold for permanent residence applications by foreign special professionals, with reference to Japan’s J-Skip system and Taiwan’s talent attraction policy objectives. 

3. Corporate Secretarial Services 

New labor training requirements under the Company Act and Business Registration Act, including mandatory labor rights training for newly established companies and businesses, key compliance considerations, implementation uncertainties, and practical implications. 

4. Tax 

Key highlights for the 2025 Taiwan individual income tax filing and latest CFC reminders, including overseas income and AMT reporting requirements, dividend and investment income planning, CFC taxation principles and exemption thresholds, and common filing risks and practical considerations.