In most cases, a foreign national can work in Taiwan only if he or she has obtained a work permit in accordance with the regulations outlined in the Employment Service Act. A foreigner who is married to a Taiwanese citizen with registered permanent residence in the Republic of China and who is legally permitted to reside in Taiwan can legally work in Taiwan without applying for a work permit.


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