Forvis Mazars in Taiwan technical update - August 2026

1. Payroll

Old Pension System to Transition to the New Labor Pension System

• Voluntary pension contributions
• Eligibility for early settlement
• Early settlement procedures
• Transfer to individual Labor Pension accounts

2. Audit

Latest Ministry of Finance Interpretation: Investment Income Excluded from Taxable Income Earned by Securities Trading Enterprises May Be Included in the Calculation Base for Entertainment Expenses, Donations, and Employee Welfare Expense Deduction Limits

• Scope of eligible investment income
• Deduction-limit calculation methodology
• Impact on income tax and reporting
• Key considerations for auditors and finance professionals

3. Corporate Secretarial Services

Company Registered Capital: Basic Concepts and No Minimum Capital Requirement

• Basic concepts of registered capital
• Current capital requirements in Taiwan
• Exceptions for regulated industries
• Key considerations when determining capital

4. Tax

New Withholding Rules for Interest Income on P2P Lending Platforms

• P2P platform withholding obligations
• Tax treatment for borrowers and lenders
• Withholding and reporting requirements
• Treatment of interest income before the effective date