Our publications

外國特定專業人才申請永久居留之一定條件

《 外國專業人才延攬及僱用法 》 最新規定重點 ， 包括外國特定專業人才申請永久居留須達新臺幣 600 萬元國內所得門檻 ， 以及其與日本 J-Skip 制度及台灣攬才政策之關聯 。

Foreign Professionals Employment Act

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.

Payroll

You will find insights on various topics by our Forvis Mazars Taiwan Payroll professionals.

Forvis Mazars in Taiwan technical update - May. 26

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

APAC Payroll Essentials 2026

The APAC Payroll Essentials guidebook by Forvis Mazars helps businesses navigate payroll management across the Asia-Pacific region. It offers key insights into local regulations, workplace norms, registrations, visas, contracts, compensation, benefits, social security, taxes, and termination, providing essential tools for effective and compliant payroll operations.

2025年台灣個人綜合所得稅申報重點＋CFC最新提醒

除基本申報注意事項外，今年重點在於CFC受控外國公司制度——即使未分配盈餘，持股達一定比例即須認列所得並計入AMT基本稅額。海外投資者應提前備妥財報與股權文件，建議諮詢專業會計師，避免補稅與罰則風險。

114 年度營利事業所得稅結算申報重點與最新租稅優惠整理

民國114 年度營利事業所得稅結算申報季正式於 5 月展開，政府同步推動多項產業政策與租稅誘因。今年申報制度與可適用之稅務優惠，主要可歸納為三大節稅亮點，並伴隨申報書表的重要修正，企業宜及早盤點、妥善規劃，以免錯失適用權益。

Key Points for the 2025 CIT Return

The corporate income tax filing season for fiscal year 2025 (ROC Year 114) officially commenced in May. In parallel, the government continues to promote various industrial policies and tax incentives. This year’s filing regime and available tax benefits can be broadly summarized into three key tax-saving highlights, together with important revisions to tax return forms. Companies are advised to conduct...

Audit

You will find insights on various topics by our Forvis Mazars Taiwan Audit & Assurance professionals.

Forvis Mazars in Taiwan technical update - Apr. 26

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

Forvis Mazars in Taiwan technical update - Mar. 26

Forvis Mazars in Taiwan’s Technical Update – March 2026 contains a number of interesting articles on Tax, Payroll, Audit and Cosec that will be important to your business.

Forvis Mazars in Taiwan technical update - Feb. 26

International Tax: New Taiwan - Singapore Double Tax agreement (DTA) to take effect on 01/01/2027. Individual Income Tax: To reduce the financial burden on the public, enhance the convenience of tax services, and create a more taxpayer-friendly environment, the Ministry of Finance (MOF) will implement new tax measures starting January 1, 2026.

Job opportunities

Forvis Mazars in Taiwan technical update - Jan. 26

Taiwan has introduced major updates to the Industrial Innovation Statute, expanding tax incentives for AI, digital transformation, and low‑carbon investments from 2025 to 2029. The new rules offer broader eligibility, higher investment caps, and clearer compliance standards for claiming tax credits. Companies planning smart machinery, AI, or energy‑efficiency upgrades may find significant new tax‑saving...

Webinar: TP Audits in APAC – Session 3

Is your business ready for the shifting landscape of transfer pricing audits? Transfer pricing audits across APAC are becoming more rigorous—making informed, strategic preparation essential. Join Forvis Mazars’ experts for a concise and insightful webinar featuring practical guidance on transfer pricing audits in Thailand, Taiwan, and Australia. Gain clarity on current trends, understand key risk...

Webinar - New US Tariffs & “OB3” [Part 2]

New US Tariffs & “One Big Beautiful Bill” Explained: Impacts and Opportunities for Global Businesses 線上研討會 [第二場] – 美國新關稅與「一個又大又美的法案」解析：對全球企業的影響與機會 Join us for an in-depth session on navigating the financial impact of recent U.S. tax and trade changes.

Forvis Mazars Taiwan Technical update - 10/25

IFRS 18 will fundamentally reshape how financial statements are presented in Taiwan from 2028, with major implications for reporting, systems, and audits.

Forvis Mazars in Taiwan technical update - 09/25

Taiwan has introduced clear VAT rules for influencers and content creators, formally bringing the digital creator economy into the tax system.

Forvis Mazars in Taiwan technical update - AOS

Taiwan’s revised SME tax incentives allow enhanced deductions for new hires and wage increases, but careful planning is essential to unlock the benefits.

Forvis Mazars in Taiwan Technical update - Dec. 25

From 2026, Taiwan raises minimum wage to monthly NT$29,500, expands daily parental leave flexibility, and increases family care leave to 112 hours nationwide.