Forvis Mazars in Taiwan technical update - October 2026
InsightsTaiwan insightsForvis Mazars in Taiwan technical updates
Forvis Mazars Taiwan technical update - Oct 2026
20 October 2026
Forvis Mazars in Taiwan’s [Technical Update – October 2026] contains a number of interesting articles on Audit, Tax, Accounting & Outsourcing services, and Cosec that will be important to your business.
1. Audit & Assurance
Employee Welfare Committee: A Frequently Overlooked Compliance Requirement and Governance Risk for Foreign-Invested Enterprises in Taiwan
- Statutory requirements for Employee Welfare Committees
- Common compliance deficiencies and ongoing obligations
- Employee welfare fund management and corporate governance risks
2. Payroll
Industrial Innovation Act Amendment to Take Effect Next Year, Raising Tax-Deferred Employee Stock Rewards Cap to NT$10 Million
- Increase in the tax-deferral cap from NT$5 million to NT$10 million, effective January 2027
- Eligibility requirements and taxable income calculations
3. Tax
Foreign Enterprises Granted a Business Profits Tax Exemption Should Continually Review Their Eligibility
- Permanent establishment criteria under applicable tax treaties
- Aggregation of service days for related projects
- Ongoing eligibility reviews and potential withholding tax liabilities
