A number of rulings relating to fringe benefits should be taken into account when conducting tax planning for expatriate employees in Taiwan. Some fringe benefits are tax-free for all expatriates, while others are only tax free for a certain group of expatriates as defined in tax ruing Tai Tsai Sui 09600511820.

Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314