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Q-A
What is the impact to Hong Kong and Macao residents after the amendments of the "Regulations Governing the Entry and Residence in Taiwan of Hong Kong and Macao Residence" on August 17, 2020 ?
The purpose of these amendments are mainly targeted at Hong Kong and Macao residents that are born in mainland China, those working with or related to the military, political, government and
affiliated organizations of mainland China, as well as current and past civil servants or employees of government appointed organizations.
Their applications for residence must pass the investigation of a joint committee of various Taiwan departments. The time of application is thus lengthened, and their applications may be declined.
Q-B
Is it more difficult to apply for naturalization recently?
Recently, Taiwan government has strengthened national security, and almost all applications for residency in Taiwan or naturalization are stricter than before.
When applying for residency, the most important thing is to examine the applicant's political background, and the applicant's future planning in Taiwan.
If the applicant only wants to apply for a residence permit to facilitate entry and exit of Taiwan in the future, but do not plan to live in Taiwan in the near future, it is generally not easy to obtain permission.
Naturalization is even more strict. For investment immigration, if the applicant has no obvious evidence of the company's real operation in the past year, does not hire employees, have very few transactions,
which make it difficult to believe that it is a long term operating investment in Taiwan, the applicant will be required to do business for one more year, before they can apply for naturalization again.
For professional immigration, there is controversy over the existing professional immigration policy, the qualifications of professionals who come to Taiwan are not recognized, and professionals cannot practice in Taiwan.
Even if they want to, it is not easy for them to obtain Taiwan's professional qualifications. Applicants must have actual contributions in Taiwan to apply for naturalization.
As it is currently in the law's revision phase, professionals who have not been approved for naturalization may have to wait patiently and make a decision after the policy is clarified.
However, due to strict political background check, and the uncertainty of naturalization application, the number of naturalization applications of professionals has dropped significantly.
Immigration and Residence
Q-1
I want to emigrate. There are many choices between USA, Canada, UK and Australia. Why Taiwan?
As a matter of fact, there is no conflict between immigrating to Taiwan and to other countries. As a citizen of Hong Kong or Macao, you can emigrate to Taiwan first.
Afterwards, you may emigrate to countries like USA, Canada, UK and Australia, without giving up your Taiwanese identity. This can be described as 'one more passport, one more protection'.
Most people choose to immigrate to Taiwan because of it's proximity to Hong Kong, and the culture and language are similar, which make it easy to adapt to the live in Taiwan.
Even if you want to go back to Hong Kong to visit your relatives after moving to Taiwan, it is relatively convenient.
In addition, Taiwan has a world-renowned national health insurance scheme. This gives many new immigrants a sense of security.
On the other hand, although recently the Taiwan government seems to have raised the requirement for Hong Kong and Macau citizens to immigrate to Taiwan,
but when looking around at the investment immigration policy of other countries, the investment immigration requirements set by Taiwan is actually relatively low,
only 6 million Taiwan dollars (about 1.7 million Hong Kong dollars) are required.
Of course, it is difficult to compare directly with the "lifeboat" immigration programs recently launched by other Western countries for Hong Kong people. However, it is still attractive to people who have long-term plans to live in Taiwan and have the required financial support and ability to run a business in Taiwan.
Q-2
What are the benefits of holding a Taiwan passport (ROC passport)?
After you obtained your Taiwan passport, you do not have to give up your Hong Kong or Macao SAR passport or BNO.
As of 2021, Taiwan's passport can enjoy visa-free or on-arrival visa from 148 countries and regions around the world.
In addition, you can go to USA visa-free for 90 days for tour or business.
Q-3
After I obtained Taiwan citizenship and passport, if I emigrate to UK and obtain British passport, will Taiwan government allow me to retain my Taiwan passport?
According to the nationality law of Taiwan, when you apply for naturalization, you must renounce your original nationality.
On the contrary, after you obtained Taiwan's citizenship, the law does not prohibit you to apply for the nationality of other countries.
Like others, Taiwan government cannot control other countries to give you nationality or not, and there is no punishment on it, except when you obtain mainland China's citizenship.
Q-4
What is the difference between visiting, residence, permanent residence and settlement?
Visiting refers to foreigners (visitors) staying in Taiwan for not more than 6 months, with visa granted by Taiwan government.
Hong Kong and Macao residents can now apply single or multiple entry permit to Taiwan through Internet.
Residency means a foreigner is approved to stay in Taiwan legally for a prolonged period of more than 6 months.
You can apply for residence if the conditions of approval are met, such as investment, professional, study, work or family reunion.
Permanent residence is staying indefinitely in Taiwan, as a foreigner. Settlement is equivalent to naturalization.
As long as the conditions for settlement are met, you can apply for naturalization and become a national of the ROC. Then you can enjoy various national welfare benefits, and assume necessary obligations.
Q-5
What is the difference between Taiwan's Residence Card and Identity card?
The Taiwan Residence Certificate/Card is issued by the National Immigration Agency of Taiwan.
It allows Hong Kong and Macao citizen, foreigners and citizens of mainland China to legally stay in Taiwan.
The Taiwan citizen identity card is issued by the Ministry of Internal Affairs to Taiwan nationals with household registration in Taiwan.
Holders of both residence card or identity card can join Taiwan's National Health Insurance Scheme, have the rights for education, running a company or business, opening a bank account, subscribing for local mobile service, buying and selling local properties, etc.
However, some Taiwan national's rights and duties are absent in the case of residence certificate, such as voting, applying for passport, request for social service, woring as a civil servant and fulfilling millitary service.
Also, the possession and rights of the residence certificate cannot be passed on to descendents.
Q-6
Does Taiwan's government have a presence in Hong Kong?
The representative office of Taiwan government in Hong Kong, formerly known as "China Travel Agency," was renamed to Taipei Economic and Cultural Office (TECO) from July 15, 2011.
In 2021 it moved to Room 4907, 49/F, Central Plaza, 18 Harbour Road, Wan Chai.
Look for Legal Immigration Consultation Company
Q-7
Do immigration consultants in Taiwan have to obtain license and registration?
Taiwan's government has imposed strict regulations on the immigration industry. All immigration consultants must pass an examination to obtain license.
Immigration agency must be resgistered at the immigration department to become a legitimate immigration consultanting company.
Moreover, the head of the company must also pass credit checks and have no criminal record. All consultants employed must also have no criminal record.
In fact, immigration agencies in many countries around the world are licensed and registered, including the United States, the United Kingdom, Canada, Australia, New Zealand, etc.
On the contrary, Hong Kong lacks supervision of the immigration industry.
Q-8
Is your Taiwan company a registered and legal immigration consulting company?
Our company is registered in Taiwan as
Formosa Immigration International Limited.
We have obtained a legal permit from Taiwan Immigration Department to run immigration business, registration number
C0228.
Both companies are run by the same owner, not a subcontracting relation. You can check our registration information on Taiwan Immigration Department's website,
that lists all registered and legal immigration companies:
https://www.immigration.gov.tw/media/81344/1110629-合法清冊.pdf
Q-9
What is Taiwan's authorized immigration service company registration and registration number?
To protect consumer's interest, Taiwan government requires any company that want to provide immigration must first obtain authorization and permit from the National Immigration Agency (NIA).
After a number of requirements are met, NIA will issue a letter of approval and assign a unique immigration service registration number to that company.
Then the company can formally and legally operate immigration service business.
Q-10
What is an immigration service advertisement authorization number?
To avoid consumers being misled by exaggerated or falsified advertisements, the immigration laws and regulations of Taiwan require an advertisment must pass the inspection of designated scrutinization organizations, before it can be publicized.
An advertisement authorization number will be issued to a passed advertisement, which means the information it delivered is correct and trustworthy.
Q-11
What is free one on one consultation provided by your company?
Our free one-on-one consultation can let you bring out your queries about emigrating to Taiwan. Our consultant can provide you with suitable advice. Each consultation session is about half an hour.
We suggest you to look into our web site for related and updated infromation beforehand. Then you can contact us for arranging an one-on-one consultation.
Since our consultant stays in Taiwan most of the time, the consultation will be conducted by using Google Meet video conferencing or WhatsApp voice call.
If you are currently in Taiwan, you are welcome to contact us to book a time to meet our consultant in our Taipei office.
Q-12
I saw a number of Facebook groups sharing information of emigrating to Taiwan, with service and price comparison. Are they reliable?
Many of these Facebook groups are operated by people that are running immigration business illegally. They use "sharing information" as camouflage, actually trying to lure people to take on their service.
Some of their service and pricing comparison information directing to us are false and unfair. Our clients have never take part in any of these so called surveys. Therefore, customers should be aware of these traps.
Don't just believe all they said. Look to facts and information, and compare them yourselves. The most important thing is to find a legal and trustworthy immigration consulting company.
Q-13
To emigrate to Taiwan, should I look for Taiwan accountants, solicitors, or consult a professional legal immigration consultant?
Accountants are professional at company set-up, book-keeping, etc. But their service fee is not necessarily cheaper than immigration consultants.
Although lawyers understand the legal provisions, they are not familiar with the entire immigration process.
Furthermore, some accountants and lawyers do not have immigration license. It will then be illegal for them to take on immigration business. The interests of customers are thus at risk.
Therefore, it is more secure to look for professional and legal immigration consultants.
They focus on immigration services, familiar with the immigration laws and procedures, and understand the differences between Hong Kong and Taiwan. They can help customers to adapt to living in Taiwan as well.
Q-14
I have heard that there is someone claiming in possession of an immigration consultant licence. Can I hire him to handle my immigration application?
According to law, this is illegal. Simply put, someone with an immigration consultant licence means he can work as an immigration consultant in an immigration company, but he cannot personally accept a client's case.
The applicant must hire a licensed immigration company to handle his case.
Hong Kong and Macao Residence, Spouse and Their Children
Q-101
After obtaining working residence in Taiwan, can I get citizenship after 7 years like that in Hong Kong?
Not possible. According to the laws of Taiwan, Hong Kong and Macao residence cannot obtain citizenship through working residence.
However, university graduates can apply for citizenship by working for 5 years in Taiwan after graduation, and with a salary twice the statutory basic salary of Taiwan.
In the near future it is very likely that Taiwan may allow Hong Kong and Macao citizens to apply for Taiwan citizenship by work,
if they have white-collar jobs and staying in Taiwan for 5 years, together with some other criteria. Let's look forward to the announcement.
Source: Article 29, Regulations Governing Permits for Hong Kong and Macao Residents Entering the Taiwan Area and Setting up Residence or Registered Permanent Residence in ROC
Q-102
What are the ways to obtain Taiwan's working residence?
There are mainly 4 types of working residence :
1. The
representative of the Taiwan office of a foreign company
2. The
managerial officer of a foreign company or subsidiary in Taiwan
3. A
skilled employee of a Taiwan company
4. An
employment gold card holder, eligible for application by designated professionals and specialists (the employer need not apply working permit for the gold card holder)
Source:
(1) Article 16, Regulations Governing Permits for Hong Kong and Macao Residents Entering the Taiwan Area and Setting up Residence or Registered Permanent Residence in ROC
(2) Article 46, Employment Services Act
(3) Article 9, Act for the Recruitment and Employment of Foreign Professionals
Q-103
Does Taiwan have professionals immigration?
There is professionals immigration in Taiwan: No need to invest six million Taiwan dollars. No need to operate a company. The application process is quick and simple.
Hong Kong and Macao residents with professional and technical qualifications, such as health care workers (doctors, doctors of Chinese medicine, dentists, nurses, physical therapists, occupational therapists, medical laboratory technologists, optometrists, dietitians, pharmacists),
lawyers, accountants, etc. can apply for this professional immigration residence.
If they live in Taiwan for a year continuously and leave the country for not more than 30 days, they can apply for naturalization and obtain a Taiwan identity card and passport without giving up their Hong Kong or Macao SAR passports or BNO.
Professionals who have obtained their residence permit in Taiwan do not need to hurry to stay in Taiwan for a year. They can stay in Hong Kong and continue their work, and at the same time travel to or stay in Taiwan freely.
This is a planning ahead for emigrating to Taiwan. (Please watch for the change of laws and regulations, and our updates on the Q&A section of our web site)
Q-104
I want to emigrate to Taiwan for retirement, must I start a business?
Yes. Apart from professional immigration and the to-be-announced immigration plan by Taiwan government for white-collar Hong Kong and Macao residence,
the more direct and simplest way for adults to emigrate to Taiwan is by investing NT$6 million to start a business.
After staying in Taiwan continuously for one year, you can apply for naturalization. However, your business must be run for 3 years, during which you must also hire two full-time Taiwanese employees.
And the conditions for the approval of naturalization are running your business in real and hiring staff, according to requirement.
If you just want to stay in Taiwan, and not intend to naturalize, you can apply for Taiwan's working residence by becoming a representative of Taiwan office,
managerial officer or skilled employee of a Taiwan company. However, there are certain criteria to be met by the employer,
such as their capital amount, annual return and actualization of hiring employees.
Q-105
What kind of business can I do if I start a business for investment immigration in Taiwan?
There are more than 200 business items for Hong Kong and Macao residents, and foreigners to choose from for their business in Taiwan. Please contact us for further information.
Q-106
Can I change my business plan after the Investment Commission of Taiwan has approved my application of NT$6,000,000 investment?
Yes, you can apply for change of your business plan, but you have to explain the reason behind and provide adequate supporting documents.
If it does not deviate too much from the orginal plan, it will be easier to get approval. If it is a completely new plan, it will be indifferent to a new application.
Q-107
Can I make use of the TWD6,000,000 investment? When can I retrieve this investment?
After your captial is audited by the Minitry of Economic Affairs (MOEA), the investment fund can be used to purchase company equipments or spend on company expense. But it cannot be used for personal purpose.
After you have obtained Taiwan citizenship, and have run yor company for 3 years, together with MOEA's endorsement of execution of investment plan for 3 consecutive years,
you can close your company and retrieve your investment capital.
Q-108
What kind of tax should I pay when I run a business in Taiwan?
Sales tax: paid every 2 months, at a rate of 5%.
Profit tax: payable once every year, at a rate of 20%.
Q-109
Can I buy an existing Taiwanese company, invest in it, or operate as a franchaise?
According to the latest requirements, whether you are buying or investing in an existing Taiwanese company, or join as a franchaise, you must have relevant experience or qualifications in that business.
In other words, the era of 'hitchhiking' business is over. Further, remember you have to maintain your business for 3 years and employ 2 Taiwanese full-time staff. Therefore, you must think carefully before you make a decision.
Q-110
Is there any sales or profit requirement for the company set up for NT$6,000,0000 investment immigration?
At the monent, no. But you must run yor business for real and have evidence. You cannot operate a shelf company or with zero performance, or let somebody else to run your business.
Besides, even if you obtained Taiwan citizenship after the first year, if you failed to commit with the business requirements in the following two years, Taiwan government will revoke your citizenship.
Q-111
Can I use the NT$6,000,000 investment to buy an appartment and rent it out?
"Property sales and leasing" is on the list of allowed business items. However, since the soaring of the number of investment applications in 2019 November,
the Investion Commission of the Ministry of Economic Affairs (MOEA-IC, the department responsible for the assessment of foreign investment cases) has tightened the conditions of approval.
Basically all property sales and leasing cases are rejected. Investment immigration through property business is now history.
Q-112
How long does it take to get a residence permit for investment immigration of NT$6,000,000 (including the process of setting up a company)?
From the application of company set-up in the beginning, until obtaining a residence permit, the entire process takes about 18~24 months,
depending on Taiwan government's processing speed at that time, the completeness of documents provided by the applicant, and the his/her situations of running a business.
Q-113
As an investment immigration resident, can I work in Taiwan?
Yes, but your employer must apply a working permit for you.
However, we suggest you to focus on running your own company's business to attain the best return of investment, and to fulfill Taiwan government's expectation of investors running business for real.
If your spouse also came along with your immigration application, he/she can work in Taiwan too, but he/she must meet the professional requirements,
and the employer must apply for a working permit on his/her behalf as well.
Q-114
My spouse is a mainlander or Hong Kong resident, but not yet have permanent Hong Kong residence. Can he/she emigrate together with me under the investment immigration scheme?
Yes, but for your spouse, as a mainlander, the application process will be more complicated. He/She also requires a longer time for naturalization.
In addition, to naturalize, he/she must give up his/her citizenship in the mainland.
For details, please refer to the section on Spouse from Mainland China of this Q&A.
Q-115
My spouse is a permanent Hong Kong resident, but possesses a foreign passport. Can he/she emigrate together with me under the investment immigration scheme?
Yes, but the Taiwan government regards Hong Kong and Macao residents holding foreign passports as foreigners. Therefore your spouse can only apply for a residence.
To naturalize and obtain citizenship, he/she must give up his/her foreign passport.
If choose not to naturalize, he/she can apply for permanent residence, after continuously living in Taiwan for 5 years, staying for more than 183 days each year.
Q-116
I want to emigrate to Taiwan under the investment immigration scheme. Can my parents and grown-up children (over 20 years old, but will be changed to 18 years old on January 1, 2023) emigrate together with me?
Once you get the Taiwan identity card, your parents and grown-up children can apply for residence for family reunion.
After continuously staying in Taiwan for 1 year, during which leaving Taiwan not more than 30 days, they can apply for naturalization.
During your one year's stay in Taiwan before naturalization, your children of more than 20 years old (but will be changed to 18 years old on January 1, 2023) can apply for working residence by becoming a representative of the Taiwan office of a foreign company.
After your naturalization, they can change their status to dependent residence.
Alternatively, grown-up children can apply for residence because of other reasons, such as studying or being employed in Taiwan.
Q-117
Can I take my pet with me when I emigrate to Taiwan?
Yes, but your pet must be quarantined and approved by relevant government departments. We recommend you to hire a professional pet immigration company.
Q-118
Can my current foreign domestic helper be hired in Taiwan?
Yes, but not easy. First you must meet the criteria set by the government. During your stay in Taiwan, your company must pay yourself a high salary. You must also pay various taxes.
The total cost is quite high. One of the situations is, if you have 3 children under 6 years old, you can hire a foreign domestic helper.
Q-119
Will the conditions for investment immigration to Taiwan be changed in the near future?
From June 2019, the number of investment immigration soared rapidly due to the incidence in Hong Kong.
Taiwan government in turn tightened the applicants' qualification and background check, and reduced the business types allowed. The time for the approval of business plan is lengthened more and more.
In March 2020, the Investment Commission of the Ministry of Economic Affairs (MOEAIC) modified the "Hong Kong / Macao citizens Investment Immigration Plan" application form.
The applicants must describe their planned business and targets, and declare they will run the business for 3 years, during which they will employ at least 2 full time Taiwanese.
We expect the investment immigration policy will not be changed for some time in the future.
Meanwhile, since the requirements of professionals immigration are relatively low, and it does not have measurable practical benefits to Taiwan, together with the large number of applications for residence,
it is very likely that the prerequisites will be raised.
Q-120
Recently Taiwan government has raised the requirements of 6M investment emigration plan. After I have obtained Taiwan's resident card and started living in Taiwan, if there is any change in policy again, will it affect me?
If the changes are related to the assessment and issue of resident card (so called entry requirements), such as say raising the amount of investment to 10M, or some age upper limit, you are not affected, because you have already obtained the resident card.
If the changes are about naturalization (obtaining Taiwan citizenship and ID card), such as incresing the duration of residence to 3 years, you are affected, because you do not naturalize yet.
Q-121
If I have a foreign country's passport and want to emigrate to Taiwan by investment, must I run my business for 3 years and hire 2 full-time Taiwanese employees?
At the moment, these requirements are meant for Hong Kong and Macao residents only. Those with a foreign passport (other than BNO) are not affected.
For information on foreigners emigrating to Taiwan, please refer to the related section of this Q&A.
Q-122
Does the "New Economic Immigration Act" affect the NT$6M investment immigration of Hong Kong and Macao residents?
The primary target of the "New Economic Immigration Act" announced in 2019 are foreign professionals, intermediate skilled workers and overseas Taiwanese. It loosened the qulifications required and extended the scope of professions for foreigners to work in Taiwan.
The requirements for residence, permanent residence and depedent residence are also relaxed.
For example, if a foreigner is hired by a Taiwan local company (with a certain salary level or more), working and living in Taiwan for 5 consecutive years, staying more tahn 183 days each year, he/she will be eligible for application of permanent residence.
The requirements of foreigner's investment immigration remain the same. Therefore, this "New Economic Immigration Act" is not geared toward Hong Kong and Macao residents.
The 6M investment immigration scheme for Hong Kong and Macao residents is unchanged. That is, they can apply for Taiwan citizenship after staying in Taiwan for one year, but will run the business for 3 years during which employing two fulltime Taiwanese.
Q-123
What is 'investment execution reporting' to the Investment Commission of the Minstry of Economic Affairs? How is it affect my investment plan?
Yesterday (April 27, 2022) all our immigration by investment customers under the new scheme have finished the 'investment execution reporting' of year 2011 to the Investment Commission of the Minstry of Economic Affairs (MOEA-IC).
It is our first time of working on 'investment execution reporting'. Many of our customers do not quite understand what it is and how it affects their investment plan. A few did asked us what was going on.
We told them, if MOEA-IC did not endorse their yearly 'investment execution report', that year will not be counted into the 3-year investment period required by the National Immigration Agency.
Then they realized its importantance and thanked us for helping them to work on it.
Actually, what we can do is limited. It is more essential that customers run their business practically, hire two full-time Taiwanese employees, and obtain the annual financial report prepared by a qualified accountant.
Then there will be no problem passing the 'investment execution reporting'. Ahead of us there are at least two more years to go. We wish this reporting task can be done more smoothly.
Last but not least, we shall thank the staff of MOEA-IC for the additional work they did on inspection of the yearly investment execution reports we handed in.
Q-151
Is there any other way to emigrate to Taiwan apart from the NT$6,000,000 investment immigration?
In addition to investment immigration, there are several ways of emigrating to Taiwan, according to an individual's identity, academic qualifications and workiong experience:
1. Professionals Immigration
2. Working residence (Cannot apply for naturalization)
3. Application for residence by Hong Kong and Macao citizens graduated from Taiwan universities
4. Employment Gold Card (Cannot apply for naturalization)
5. Foreigners applying for residency in Taiwan, permanent residence, naturalization and citizenship
***** Hong Kong & Macao resident in possesion of passport other than SAR passport and BNO are regarded as foreigners
6. Foreigners , mainland residents, foreigners, non-household nationals - Application for residence by joining Taiwanese relatives
7. Recovery of Taiwan national identity and household registration
Q-152
I am a Hong Kong permanent resident but I also have a foreign passport. Can I emigrate to Taiwan?
Yes, but Hong Kong and Macao residents holding foreign passports will be regarded as foreigners by Taiwan government. To get Taiwan citizenship, foreigners must naturalize and give up their original passport.
If choose not to naturalize, foreigners can get residence by investing US$200,000 or working in Taiwan. Then they can stay in Taiwan, and join the National Health Insurance scheme as well.
In this way, after living in Taiwan for 5 consecutive years, staying for more than 183 days per year, foreigners can apply for permanent residence.
Then they can live indefinitely in Taiwan, entering or leaving Taiwan without any conditions or permit. However, according to law, after permanent residence is obtained, they must still stay in Taiwan for 183 days or more per year.
Besides, those with talents in technology, economics, education, arts and culture, sports, finance, law, architecture, defense, etc, fulfilling a number of other requirements can apply for the Employment Gold Card.
After obtaining the card and living in Taiwan for 3 consecutive years, on average staying for more than 183 days per year, they can apply for permanent residence.
Q-153
Can Hong Kong and Macao citizens emigrate to Taiwan under the "Act for the Recruitment and Employment of Foreign Professionals" ?
The "Act for the Recruitment and Employment of Foreign Professionals" was implemented on February 8, 2018. Some restrictions on VISA, working, residence, insurance, tax and retirement were relaxed for
foreigners with professional qualifications or talents in technology, economics, education, arts and culture, sports, finance, law, architecture, military defense and other areas.
An employment gold card will be issued, combining working permit, VISA, ARC and re-entry permit, to foreign professionals. Hong Kong and Macao residents can also apply.
Up to December 2021, 3927 gold cards are issued, 567 of which are granted to Hong Kong residents, being the second largest group. It should be noted that gold card is a kind of working VISA.
At the moment, it will not lead to naturalization.
Q-154
What is the difference between applying for residence in Taiwan through employment gold card and professionals immigration?
The application of professionals immigration must pass the assessment of several departments, and provide related documents such as practising certificate. After staying in Taiwan for one year he/she can apply for naturalization.
If he/she wants to work during the stay, he/she must apply for working permit.
Naturalization cases must also be examined by several departments, and therefore it takes a relatively long time for the outcome.
At the monemt, the following categories of professionals have a higher chance of approval. 1. medical care (with practising certificate) 2. practising lawyers, and 3. practising accountants.
The process of application of employment gold card is simpler. You can apply online. If successful, you will be granted 3 years residence in Taiwan, during which you can work freely without the need to apply for working permit.
However, employment gold card does not lead to citizenship, no matter how long you work in Taiwan.
Besides, there is a lot of applications because of the seemingly easier requirements. At the moment, each case takes 3~6 months to process, and it is getting harder to apply as more related documents are requested by the government departments.
Q-155
Can I apply for "Entrepreneurship in Taiwan" (Entrepreneur Visa)?
Yes. Entrepreneurial immigration varies case by case. The success rate is difficult to predict.
The conditions to naturalize are achieving an annual turnover of NT$3,000,000 or to hire three local employees in Taiwan, and living in Taiwan for five consecutive years, 183 days a year.
Tt may be quite difficult for most people. Up to now, there is no successful case of obtaining Taiwan citizeship through this scheme.
Foreigners, Spouse and Their Children
Q-201
I am a foreigner, can I work in Taiwan?
Yes. In general, a foreigner can be hired by a Taiwan company to work in Taiwan. The employer must apply for a working permit on behalf of the foreigner to be hired, and submit necessary documents.
Once approved, the foreginer can work in Taiwan legally. Notice that both the employer and the foreigner must meet a number of requirements to be eligible to apply for a foreigner's working permit.
Source: Employment Services Act
Q-202
I am a foreigner, can I go to Taiwan for working holidays?
Yes. To encourage and promote interaction and exchanges between Taiwanese youth and foreign youths, Taiwan has signed an agreement with a number of foreign governments on vacation work programs.
The main purpose of the visa granted is to go on vacation in Taiwan. Allowing for part-time work is only to reduce the burden of living during the vacation and experience foreign life.
Therefore, this visa is not suitable for those who expects to work, study or stay in Taiwan for a long time. The visa will be marked with "WH" and the maximum validity period is 12 months.
Countries that have signed this agreement with Taiwan are: United Kingdom, Luxembourg, Netherlands, Canada, Austria, France, Czech Republic, Hungary, Slovakia, Poland, South Korea, Belgium, Ireland, Germany, Japan, Australia and New Zealand.
Source: Ministry of Foreign Affairs > Visa >Working Holidays Scheme
Q-203
I am a foreigner. I want to go to Taiwan and look for a job. Can I apply for the Employment Gold Card?
The "Act for the Recruitment and Employment of Foreign Professionals" was implemented on February 8, 2018. Some restrictions on VISA, working, residence, insurance, tax and retirement were relaxed for foreigners.
An Employment Gold Card (combining working permit, VISA, ARC and re-entry permit) will be issued to foreign professionals.
In other words, there is no need for the employer to apply for a working permit on behalf of the foreign professional.
Those who meet certain designated professional requirements, can apply for the Gold Card to go to Taiwan and look for a job, staying in Taiwan with working residence.
Q-204
How does a foreigner apply for immigration to Taiwan by investment?
Foreigners can apply for residence in Taiwan by starting or investing on a company with US$200,000. If approved, they can stay in Taiwan to run the business, and join the National Health Insurance scheme as well.
After living in Taiwan for 5 consecutive years, staying for more than 183 days per year, they can apply for permanent residence,
that allow foreigners stay indefinitely in Taiwan, and free to enter or leave Taiwan, without any condition.
The only restriction is that foreigners with permanent residence still have to stay in Taiwan 183 days or more each year.
Violation of this rule, without prior acknowledgement to the National Immigration Agent and their approval, will lead to cancelation of permanent residence.
Q-205
Is there any other way to permanent residence if I don't want to stay for 5 years in Taiwan?
Possible. A common way is to start or invest in a company with TWD15,000,000 and hire 5 Taiwanese employees. After running the business for 3 years, during which you need not stay in Taiwan, you can apply for permanent residence.
Another way is to buy Taiwan's central government bonds (CGB) that worth TWD30,000,000 or more and hold for 3 years.
But this is difficult to achieve since Taiwan's CGBs are rare on the market. Therefore seldom foreigners can apply for permanent residence by this method.
Q-206
Can a foreigner spouse (with a residence certificate or permanent residence certificate) work in Taiwan during his/her stay in Taiwan?
There is a number of situations:
1. If a foreigner marries a Taiwanese (with a household registration in Taiwan), and was granted a resident certificate or permanent residence certificate, he/she can work without applying for working permit.
2. Assume a foreigner has resident status in Taiwan. If his/her foreigner spouse wants to work in Taiwan, the employer has to apply for a working permit on his/her behalf.
Alternatively, he/she can apply for an employment gold card and work in Taiwan.
3. As a foreigner professional, high-level professional, or employment gold card holder, if he (or his spouse) has obtained a permanent residence certificate, he (or his spouse) can work in Taiwan without working permit.
Reference: Contact TAIWAN > FAQ
Q-207
Will a foreigner spouse with dependent resident certificate be entitled to Taiwan's National Health Insurance scheme?
According to the National Health Insurance Act, after living in Taiwan for 6 months, a foreigner spouse with dependent resident certificate must join the National Health Insurance.
Definition of living in Taiwan for 6 months: A period of 6 consecutive months, during which the subject didn't leave Taiwan, or just once, not more than 30 days.
The period of living in Taiwan, after deducting the days of leave, if any, should be 6 months or more.
However, if a foreigner spouse has a legal residence document and has found a job, his/her employer must enroll him/her to the National Health Insurance under the employer's account.
Source: National Health Insurance Administration's Facebook Fan Page
Q-208
My spouse is a Taiwan citizen, and I am a foreigner. Can I apply for a resident certificate, and naturalize as Taiwan citizen later?
Yes. After marrying a Taiwan citizen and living in Taiwan legitimately for 3 consecutive years, 183 days or more per year, a foreigner can apply for naturalization.
Upon approval and staying in Taiwan continuously for a minimum of one year, he/she can will become a Taiwan citizen. However, to naturalize, foreigners must renounce their existing nationality and provide documentary proof.
Reference:
(1) Nationality Act
(2) Department of Household Registration, Ministry of the Interior > FAQ > Nationality
(3) Department of Civil Affairs, Taipei City Government > FAQ
Q-209
If I don't want to give up my original nationality, can I apply for permanent residence?
Since foreigners have to give up their original nationality before they can get Taiwan's citizenship, most foreigners will not take this path. Instead, they will choose permanent residence.
In order to apply for permanent residence, you must first get Taiwan's residence by investment or employment, and stay in Taiwan.
After living in Taiwan legitimately for 5 consecutive years, 183 days or more per year, you can apply for permanent residence.
Besides, if you are a professional or have talent in technology, economics, education, arts and culture, sports, finance, law, architecture, military defense and other areas,
fulfilling the designated requirements and passing the inspection of various departments, you can apply for the 4-in-1 Employment Gold Card,
which functions as working visa, resident visa, alien resident certificate and re-entry permit.
Afterwards, living in Taiwan legitimately for 3 consecutive years, on average staying for more than 183 days per year, you can apply for permanent residence.
There is one thing to remember: after you have obtained permanent residence, you still have to stay in Taiwan for 183 days or more per year.
To leave Taiwan for a longer time, you must report to the National Immigration Agency (NIA) before you go.
If you did not stay in Taiwan for 183 days during a year, and without prior notice to NIA, your permanent residence will be revoked.
However, this restriction does not apply to those attained permanent residence with Employment Gold card, themselves, their spouses, minor children and
adult children incapable of taking care of themselves because of physical or mental disabilities.
There is no requirement on the time of staying in Taiwan. But still, they must be back to Taiwan at least once every 5 years. Leaving Taiwan for more than 5 years will lead to cancelation of permanent residence.
Reference:
(1) Immigration Act
(2) National Immigration Agency > Application Service > Instructions > Foreigners > Permanent Residence
Q-210
What is the difference between foreigner's residence and permanent residence in Taiwan?
The main difference between the two is, there is an expiry date for foreigner's residence, from a minimal of 1 year to 5 years maximum. You can extend the time of residence before expiry, with evidence of proof of proper reason.
There is no expiry date for permanent residence. After approval, even if the reason to stay in Taiwan during the application of residence in the beginning does not exist any more, permanent residence is still valid.
There is one thing to remember: after you have obtained permanent residence, you still have to stay in Taiwan for 183 days or more per year.
To leave Taiwan for a longer time, you must report to the National Immigration Agency (NIA) before you go.
If you did not stay in Taiwan for 183 days during a year, and without prior notice to NIA, your permanent residence will be revoked.
However, this restriction does not apply to those attained permanent residence with Employment Gold card, themselves, their spouses, minor children and
adult children incapable of taking care of themselves because of physical or mental disabilities.
There is no requirement on the time of staying in Taiwan. But still, they must be back to Taiwan at least once every 5 years. Leaving Taiwan for more than 5 years will lead to cancelation of permanent residence.
Reference: National Immigration Agency > Application Service > Instructions > Foreigners > Residence / Permanent Residence
Q-211
To extend the time of residence of a foreigner dependent spouse, can he/she appoint someone to apply on his/her behalf? Or must he/she go to Taiwan to apply in person?
It is not necessary to apply in person. Someone can be appointed to handle it on his/her behalf.
If the applicant is currently in a foreign country, Hong Kong, Macao or mainland China, he/she can appoint a person or a legal immigration company to apply on his/her behalf.
Reference: National Immigration Agency > Application Service > Instructions > Foreigners > Residence
Q-212
I am a foreigner. I have the custody of a minor child of my former marriage. Now I am going to apply for Taiwan's residence. Can I bring my child along as an accompanying family member?
If you apply for residence because you married a Taiwan citizen, your minor child of a former marriage (that you have custody) cannot accompany you in the application.
Your child's application of residence must be filed after you have obtained residence or permanent residence.
If you apply for residence based on employment or study, your child as mentioned can be an accompanying family member of your application.
One thing to remember is, when the child becomes adult, he/she cannot retain dependent residence any more. There is an exception though.
If the child has been granted Taiwan's residence before adulthood, and his/her parent(s) has residence or permanent residence when the child becomes adult,
and the child has been living in Taiwan for 10 cumulative years, 270 days per year, or the child has come to Taiwan before 14 years old and staying in Taiwan for more 270 days per year.
Then he/she can apply for extension of residence in Taiwan. A final reminder is, from Jan 1, 2023, the statutory age of majority of Taiwan will be changed from 20 to 18.
Reference:
(1) Regulations Governing Visiting, Residency, and Permanent Residency of Aliens
(2) National Immigration Agency > Application Service > Foreigners > Residence
Q-213
After turning to adulthood, my foreigner minor child must leave Taiwan. But if he is still studying in Taiwan, what can I do?
If your child has not been living in Taiwan for 10 cumulative years, 270 days per year, or did not come to Taiwan before 14 years old and staying in Taiwan for more 270 days per year,
he must apply to change the reason of residence from "dependent" to "study".
The application must be filed within the validity period of his residence card, before his end of study, and the presence in Taiwan of the original depended on family member.
Further, the child must be studying university or above. A final reminder is, from Jan 1, 2023, the statutory age of majority of Taiwan will be changed from 20 to 18.
Reference:
(1) Regulations Governing Visiting, Residency, and Permanent Residency of Aliens
(2) Contact TAIWAN > FAQ
Q-214
After marrying a Taiwan citizen, under what age can my child born overseas apply for Taiwan's citizenship directly?
When a child is born oversea, if his/her parent(s) is a Taiwan citizen with household registration, he/she is eligible to apply for Taiwan's citizenship directly before the statutory age of majority.
Note that from Jan 1, 2023, the statutory age of majority of Taiwan will be changed from 20 to 18. The meaning of under the statutory age of majority in this situation is,
when submitting the application of Taiwan's citizenship at any of the National Immigration Agency's service centers or oversea offices, the child is under the statutory age of majority.
Reference: National Immigration Agency > Application Service > Instructions > Taiwan National without Household Registration > Residence
Q-215
I married a Taiwan citizen. Our child born overseas is over 20 now. How can he apply for Taiwan's residence and citizenship?
If a Taiwan citizen's child born overseas is or over 20 years old, he/she can apply for Taiwan's dependent residence.
After living in Taiwan continuously for one year, he/she can apply for citizenship, without the need to renounce his/her original nationality.
Note that from Jan 1, 2023, the statutory age of majority of Taiwan will be changed from 20 to 18.
Reference: National Immigration Agency > Application Service > Instructions > Taiwan National without Household Registration > Residence
Q-216
If I have Taiwan's residence or permanent residence, can my parents living overseas apply for Taiwan residence?
The spouse and minor children of a foreigner with residence or permanent residence can apply for dependent residence in Taiwan. Parents can only apply for family visiting visa. They cannot apply for dependent residence in Taiwan.
Reference:
(1) Immigration Act
(2) Enforcement Rules for the Issuance of ROC Visas to Foreign-Passport Holders
(3) Web Page of Act for the Recruitment and Employment of Foreign Professionals > FAQ > Visiting Visa / Residence / Permanent Residence > Family Visiting Visa of Immediate Elderly Relative
Q-217
I am a foreigner, and married a Taiwan citizen. We have a child, but we are breaking up. We may divorce. Can I stay in Taiwan after my divorce?
The parent of your child is a Taiwan citizen when he/she is born. Therefore, your child is a Taiwan citizen.
If your child is still under the statutory age of majority, and his/her custody is awarded to your Taiwan citizen ex-spouse, and there is no evidence that the child desperately depends on you to take care of,
there will be no reason for you to apply for residence in Taiwan after your divorce. Your dependent residence based on marriage will be revoked.
On the contrary, if you have the custody of your child after divorce, you can change the reason of your residence to dependence of children under the statutory age of majority. You can then legally stay in Taiwan.
Q-218
I am a foreigner and the person in charge of a foreign company in Taiwan. If the company wants to offer me a bonus, how should it be proceeded? Release every month? Once at the end of each year?
Exactly how to file it to the National Taxation Bureau?
1. We suggest the bonus to be released annually, by the end of each year.
2. Let's say your company is going to offer you a bonus by the end of 2022. Your company should include it in your person income of 2022 that they report to the National Taxation Bureau within January 2023.
Later, in May 2023, you shall report your personal income to the National Taxation Bureau. Then you will know how much tax, if any, you shall pay.
The workflow is exactly the same as that of Hong Kong, just a slight variation of the time frame.
Further, the procedure mentioned above is the same as that of Taiwan citizens, and applicable only to foreigners living for more than 183 days in Taiwan in the fiscal year.
When releasing a bonus, the company must deduct the taxation amount in advance (like the concept of tax withholding)
and pay it to the National Taxation Bureau on your behalf. When you report your personal income in May in the following year, the National Taxation Bureau will calculate the amount of tax you should pay.
If it turns out that there is no need for you to pay any tax, the tax of the bonus that you paid earlier (deducted and paid by your company) will be refunded to you.
If you plan to leave Taiwan before May, you should go to the National Taxation Bureau before you leave, to go through the process as described to retrieve the prepaid tax.
Q-281
我是長期居住海外的華人，可以申請移民台灣嗎？有那幾種移民台灣方法？
一般情況下如已合法取得海外居住地之國民身分，就可適用外國人移民台灣的方式提出申請，外國人常見移民台灣方式如下：
1. 投資居留
2. 工作居留
3. 就業金卡 (特定專業人才在科技、經濟、教育、文化藝術、體育、金融、法律、建築設計、國防及其他領域有特殊專長，可申請四證合一的「就業金卡」包含工作許可、居留簽證、外僑居留證及重入國許可)
以上移民方式可參考本公司「外國人」網頁說明
Q-282
我是海外華人，申請移民台灣成功後，需要放棄我外國的國籍嗎？
移民台灣分為居留、永久居留或定居(即入籍)三個不同階段，如果最終目的是取得「永久居留」是不用放棄原有國家的身分，但如果要申請定居(入籍)台灣是需要放棄外國國籍的，才可入籍成為台灣人。所以大部分的情況下外國人只會選擇申請「永久居留」。
參考資料：國籍法
Q-283
如果我是出生於內地的海外華人，對申請移民台灣有影響嗎？
如果提出申請移民台灣時，還須提出：
1、自抵達國外翌日起，4年間返回中國之期間，每次回中國停留不超過連續30天之證明
2、同時旅居國外期間合法取得當地國籍者
3、須提供已註銷中國戶籍及喪失中國人民身分之證明文件
同時符合以上3個條件，就可適用外國人身分申請移民台灣，移民方式可參考本公司「外國人」網頁說明。
Q-284
海外華人申請移民台灣的步驟會不會很複雜？會需要到我原始國或出生地的相關文件嗎？
取得海外華人身分前，如具有中國內地身分，就須提供自抵達國外翌日起，4年間返回中國之期間，每次回中國停留不超過連續30天之證明，並已註銷中國內地戶籍及喪失中國人民身分之證明文件，
這些相關文件須親自或以委託的方式在出生地辦理，後續移民步驟及準備文件如同外國人移民台灣，外國人身分移民方式可參考本公司「外國人」網頁說明。
Q-285
海外華人申請移民台灣，未成年小孩可以一起申請嗎？他們不會中文，對申請有影響嗎？
可以，以依親的方式隨同父或母申請移民台灣，在台灣居留不須具備中文基本語言能力。但須留意2023年1月1日起，未成年年齡下修為18歲以下。
參考資料：國籍法、入出國及移民法
Q-286
申請成功後，對我入出境台灣、外國及中國內地有入出境限制嗎？
申請成功後，在「居留」階段只要持有效護照或旅行證件，入出境台灣、外國或中國內地，是沒有限制的，但要注意居留證上的有效期，必須在到期前30日內續證。
如果在「永久居留」階段，當初以不同身分取得永久居留證，因居留身分不同，每年在台灣居留的時間限制也會有所不同，有些則沒有，詳情可參考本公司：外國人網頁說明。
參考資料：入出國及移民法
Q-287
請問我以外國人身份移民台灣申請永久居留，隨我在台灣居留的配偶和未成年小孩可以一起申請永久居留嗎？
以「外國高級專業人才」身分申請永久居留，其配偶、未成年子女可隨同本人一起申請永久居留。其它一般情況下，必須主申請人先取得永久居留後，配偶和未成年子女再跟主申請人一樣居留滿一定年限，每年居住一定時間，才可以提出申請永久居留。
簡單來說，主申請人先取得永久居留資格後，配偶和未成年子女再以同樣的方式居留，達到同樣的永居條件才提出申請。
資料來源：移民署 - 外國人申請永久居留送件須知
People, Spouse and Children From Mainland China
根據「臺灣地區與大陸地區人民關係條例」第11條，經申請許可，雇主是可以僱用內地人到台灣工作的，但相關許可辦法尚未公布，因此目前內地人是無法直接申請工作許可到台灣工作的，
但如果符合以下商務活動交流類型 (一至五其中一項)，也是可以申請到台從事商務活動、交流的：
一、 演講
二、 商務研習（包括受訓）
三、 履約活動（包括為邀請單位從事驗貨、售後服務、技術指導、培訓等）
以上商務活動交流的邀請單位須具備以下其中一項資格：
1、 台灣企業、僑外投資事業年度營業額達新臺幣一千萬元，或公司資本額達新臺幣五百萬元之新設台灣企業、新設僑外投資事業。
2、 外國公司在臺分公司年度營業額達新臺幣一千萬元，或營運資金達新臺幣五百萬元之新設外國公司在臺分公司。
3、 外國公司或中國內地公司在臺辦事處年度採購實績達一百萬美元。但金融服務業在臺辦事處，不受採購實績限制。
4、 中國內地公司在臺分公司年度營業額達新臺幣一千萬元，或營運資金達新臺幣五百萬元之新設中國內地公司在臺分公司。但金融服務業在臺分公司，不受營業額及營運資金限制。
5、 自由貿易港區設置管理條例第三條第二款所定之自由港區事業。
6、 加工出口區設置管理條例第三條第一項所定之區內事業。
7、 農業科技園區設置管理條例第四條第二款所定之園區事業。
四、 跨國企業內部調動服務
跨國企業定義：在兩個以上國家建立子公司或分公司，由母公司或本公司進行有效之控制及統籌決策，以從事跨越國界生產經營行為，母公司或本公司設於外國、香港或澳門且在台灣設有子公司或分公司，或母公司設於台灣，
並符合下列條件之一：
1、 申請前一年於全世界資產達20億美元以上
2、 台灣經經濟部核發營運總部認定函
3、 台灣員工人數達100人以上，其中50人以上具專科以上學校學歷
4、 在台灣的年營業收入淨額達新臺幣10億元以上
5、 區域年營業收入淨額達新臺幣15億元以上
五、 短期商務活動交流 (商務訪問、會議、考察、參加展覽、參觀展覽、海空運服務)
邀請單位資格：經核准設立的台灣企業、僑外投資事業、外國公司在臺分公司、外國公司或中國內地公司在台辦事處、中國內地公司在台分公司、航空、航運公司在台灣地區的代理人。
另外，根據「臺灣地區與大陸地區人民關係條例」第17-1條，基於
政治 (例如：對台灣地區國防安全、國際形象或社會安定有特殊貢獻者等)、
經濟 (例如：在產業技術上有傑出成就，且其研究開發之產業技術，能實際錯進台灣地區產業升級者…等)、
社會 (例如：其為台灣地區人民之未滿18歲親生子女等)、
教育 (例如：曾獲諾貝爾獎等)、
科技 (例如：具有台灣地區亟需之特殊科學技術，並有豐富之工作經驗等) 或
文化 (例如：對中華文化之維護及發揚有特殊貢獻，並有豐富工作經驗或重大具體成就等) 的考量，
經專案許可，取得在台灣地區長期居留，居留期間不須申請工作許可，就可以在台灣地區工作，詳細專案申請資格，可參考「大陸地區人民在臺灣地區依親居留長期居留或定居許可辦法」第18條至第23條的相關規定。
「大陸地區人民在臺灣地區依親居留長期居留或定居許可辦法」網址 -
https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=Q0060003
Q-302
我的配偶是台灣人，我是內地人，我可以申請依親居留及日後入籍成為台灣人嗎？
可以，請見我們網頁這一部份的說明。如果有不明白的地方，歡迎來電。
Q-303
如果我日後申請定居成功 (取得台灣身分證)，是否必須要放棄中國內地的戶籍？
申請居留期間不必放棄中國內地戶籍，但在日後申請定居時必須放棄中國內地戶籍，才能順利入籍台灣。
Q-304
在台居留期間，持有內地配偶的居留證可以在台灣工作嗎？
可以。只要持有效依親居留證便可以在台灣工作，且無須申請工作許可。
資料來源：陸委會 > 為民服務 > 陸配專區 > 答客問集 > 工作篇 QA
Q-305
內地配偶持有依親居留證是否享有台灣健保？
只要內地配偶持有團聚、依親居留或長期居留證件並連續在台住滿6個月，均需投保，享受到與當地人相同的醫療福利。但如果你有受聘, 則不受在台居住滿6個月的限制，應該由受僱日起在工作單位參加健保。
資料來源：健保署 > 網站資訊 > 常見問答 > 承保問題 Q&A > 承保問題
Q-306
內地配偶依親居留證如要延期，可以委託代辦嗎？還是必須親身到台灣辦理延期？
可以委託代辦。已完成按捺指紋程序後，即可委託台灣配偶或合法的移民業務機構向移民署各服務站申請，不用親身到台灣辦理延期。
Q-307
我在中國內地前段婚姻有未成年子女，監護權歸我，可以隨我申請台灣居留嗎？
同時申請不可以，必須等待中國內地身份的父或母先和台籍的配偶完成台灣依親居留申請後，中國內地未成年的親生子女 (其年齡在16歲以下者)，以申請探親的方式到台灣停留 (身分代碼-探親(三)(166))，
等在台陸籍的親生父或母進入長期居留或定居並設有戶籍後，該子女如已連續在台停留4年，每年逾183天，符合此條件則可以申請專案長期居留，
申請專案長期居留時該子女必須是16歲以下，其年齡逾16歲且在20歲以下者須曾在16歲以前申請來台長期探親。但注意該子女成年後必須離境台灣。
另外須留意，由2023年1月1日起，法定成年年齡限制會由20歲下修為18歲，前述16歲下修為14歲，且申請案每年有配額限制。
Q-308
我在中國內地前段婚姻有未成年子女，在台灣成年後須離境台灣，但如果仍在台就學中怎麼辦？
如果該子女16歲以前申請進入臺灣，可申請長期探親，停留至滿20歲時，成年後，按法規是須離開台灣，
但當時如果仍在臺灣就讀高級中等學校具有學籍，可申請延期至其高級中等學校畢業當年度8月31日為止，每次延期不得逾6個月；
仍在臺灣地區就讀五年制專科學校、一般大學或科技校院具有學籍者，可申請延期至該學制畢業後1個月，每次延期亦不得逾6個月。
另外須留意，由2023年1月1日起，法定成年年齡限制會由20歲下修為18歲，前述16歲下修為14歲。
Q-309
我在中國內地前段婚姻的未成年子女，可以申請定居 (入籍成為台灣人) 嗎？
其子女是中國內地前段婚姻所生，因和現在台灣籍的配偶沒血親關係，該前段婚姻的中國內地未成年子女，以下兩種情況下可以申請定居
1. 如你已經在臺灣定居並設有戶籍，該子女未滿12歲可以申請定居，但注意案件每年有配額限制，目前每年限額為60人。等待定居名額前，未成年子女如欲進入台灣，可以以長期探親身分申請進入台灣。
2. 如你已經在臺灣定居並設有戶籍，該子女年齡在20歲以下，且已在台以專案長期居留的方式連續居留滿2年且每年合法居住183日以上，符合條件者可以申請定居。
但注意案件每年有配額限制，目前每年限額為300人。因申請條件不同，會影響申請流程。須留意，由2023年1月1日起，法定成年年齡限制會下修為18歲。
Q-310
我和台灣籍的配偶結婚後在中國內地出生的未成年子女，因有血親關係，是否可以直接申請定居 (入籍成為台灣人)？
子女是現在台灣配偶的親生子女，因有血親關係，故12歲以下子女可以直接申請定居。如果是12歲以上及20歲以下子女 (身分代碼D0396)，則需先以專案申請來台「長期居留」連續2年 (每年在台居留183日以上) 方可申請定居，申請定居時年齡不可超過20歲。
但須留意，由2023年1月1日起，年齡限制會下修為18歲。
Q-311
我和台灣籍配偶結婚後，在中國內地出生的子女已過20歲，如何申請來台灣定居？
於中國內地出生子女成年後無法直接以依親的方式申請來台定居 (入籍)，只能基於政治、經濟、社會(結婚)、教育、科技或文化之考量，申請專案許可居留台灣，
日後經專案許可在臺灣地區長期居留連續滿2年，且每年在台居留逾183日（至少184日），同時符合一定條件者，方可申請「定居」。
所以，最好於子女12歲前即申請定居，或如子女滿12歲至20歲以下時即申請長期專案居留，因只要於12歲前提出申請定居，或滿12歲至20歲以下申請通過長期專案居留，
等待申請定居的過程中，即使超過20歲還是可以申請定居。須留意，由2023年1月1日起，法定成年年齡限制會由20歲下修為18歲。
Q-312
我和台灣籍配偶結婚後，在中國內地出生的子女申請依親時未滿20歲，但因為在台灣居留的天數，未達到申請定居的條件，一直無法申請定居，到了20歲時，還仍可以持有依親居留證嗎？
如果子女是在20歲以前，取得長期專案居留身分居住台灣，尚未符合連續滿2年且每年在台居留逾183日（至少184日）之定居條件，
只要每次於居留證效期到期前持續續證 (即等待定居過程中，保持居留證都是有效期的)，且居留原因還在的話 (即依親的台灣籍父或母尚在，且未脫離親子關係)，
即使超過20歲，還是可以以長期專案居留身分繼續留在台灣。但須留意居留和定居身份是有差別的，且由2023年1月1日起，法定成年年齡限制會由20歲下修為18歲。
Q-313
我和台灣籍配偶結婚後，在中國內地出生的子女19歲才申請長期居留，並開始居留於台灣，在21歲的時候居留滿2年，這樣還可以申請定居嗎？
是可以申請定居的，因為申請定居時，是以長期居留時的年齡為依據，如申請定居前，已是用長期居留身分在台連續居住滿2年且每年在台居留逾183日（至少184日），等待申請定居的過程中，即使超過20歲還是可以申請定居。
須留意，由2023年1月1日起，法定成年年齡限制會由20歲下修為18歲。
Q-314
我在中國內地的父母在我台灣居留期間，可以申請探親簽證來台灣嗎？
內地配偶在台居留期間，其父母可以申請「短期探親」簽證到台灣。但停留時間及次數，會因申請來台探親理由不同，而有不同的停留時間及次數，詳細訊息歡迎來電洽詢。
Q-315
我日後成功入籍成為台灣人後，可以申請我在中國內地的父母來台灣依親居留或定居 (入籍成為台灣人) 嗎？
內地配偶取得台灣身份證後，其中國內地父母還是只能以「短期探親」簽證來台。但如果父母已年滿70歲，可以直接向移民署申請定居，但每年有申請人數限制，現時為每年60個限額。
資料來源：陸委會 > 為民服務 > 陸配專區 > 答客問集 > 親屬來臺篇 QA
Buying Realty for People From Mainland China
1. 內地人，如現任內地較特別的職務者，不得取得或設定不動產物權
2. 內地法人、團體或其他機構 (經台灣當局核准設立公司)
3. 陸資公司 (經台灣當局核准設立公司)
有限制的，例如一些重要部門附近的房子是不能購買的。
內地人到台灣買房僅能購買住宅，且每人只能買一間房子，並不得出租或供非住宅之用，買房滿3年後才可以賣出。
手續比台灣人過戶相較複雜，需要約6個月的時間才能完成過戶手續。
Q-357
內地人持內地之常住人登記卡，於內地涉台公證處辦理涉台公證書，再向財團法人海峽交流基金會申請驗證。該驗證文件有沒有效期限制？
Q-358
內地人欲購買取得台灣不動產，可否向台灣本地之銀行貸款？
內地人來台購買不動產，如欲向台灣本地之銀行貸款，為避免投機炒作，以有無取得台灣居留證作為區分標準︰
1. 有居留證者，比照台灣人貸款規定
2. 無居留證者，貸款成數最多限50%
土地增值税，由賣方支付。
買方需要支付交易時一次性契税：申報契價 (房屋標準價格) x 6%=應納稅額。印花稅為契價 (買賣價總額) 的千分之一。
此外，買房後每年都要繳交︰房屋稅及地價稅，大約是房屋市值總價的千份之4至5 (例如1,000萬台幣的房子每件約需繳交約4-5萬台幣內的稅費)。
不動產應將內地繼承人的繼承權利折算為價額。但如果是台灣繼承人賴以居住之不動產時，內地繼承人不可以繼承，在決定內地繼承人應得部分時，不動產的價額不計入遺產總額。
如該內地人與台灣人結婚，且為在台長期居留的內地配偶，則可繼承不動產。如該不動產為台灣繼承人賴以居住者，則不得繼承。
Q-361
台灣人可否把自己名下房屋轉給已取得居留證的內地配偶？
目前仍不予准許。縱使內地配偶已取得台灣居留證 (包括長期居留證)，還是不能受贈取得台灣之不動產。
Q-362
經台灣當局核准陸資取得不動產許可者有多少申請件？
自2002年8月8日至2022年12月31日，經台灣當局核准陸資取得不動產許可者共699件。2022年第1季至第4季共24件。
National without Household Registration
Q-501
甚麼是無戶籍國民？無戶籍國民要怎樣移民台灣？
無戶籍國民是指未曾在台灣定居設有戶籍的國民，取得無戶籍國民身份主要有以下方式：
1、有戶籍國民在海外所生的子女 (可直接申請在台定居)
2、無戶籍國民的子女 (子女出生時父或母已為無戶籍國民)
3、外國人放棄其外國護照申請歸化
4、持有 華僑身分證明書 的港澳地區及海外華僑
無戶籍國民以台灣護照入境，可停留三個月，不得延期；若申請以臨人字入國許可入境，每次可停留三個月及延期一次。而申請居留則要符合特定原因，包括依親(配偶、父母、子女、祖父母、兄弟姊妹)、畢業僑生返回僑居地工作2年、在台投資新台幣1,000萬元開設公司營運、在台工作及應聘等，
之後在台連續居留或居留滿一定期間，視乎不同類別的居留原因由1至5年不等，方可申請定居並設立戶籍。
參考資料：入出國及移民法、國籍法
可以，無戶籍國民兼具外國國籍 (包括持有港澳護照) 而且未在台灣設有戶籍，其受聘在台工作比照外國人規定辦理，即需經雇主準備相關文件向勞動部申請工作許可，方可在台從事特定工作。
但如果無戶籍國民只具單一國籍，且未具有其他外國國籍，即使未在台灣設有戶籍，則可免申請許可在台工作。另外如果無戶籍國民依親直系親屬獲准居留，且與該直系親屬同住，可以不經雇主申請，自行向勞動部申請工作許可。
參考資料：就業服務法
無戶籍國民只需在台灣投資新台幣1,000萬元開設公司營運生意，即可申請在台居留，然後居留滿1年且居住335日以上，或連續居留滿2年且每年居住270日以上，或連續居留滿5年且每年居住183日以上就可以申請定居並設立戶籍。
參考資料：入出國及移民法
Q-504
我是無戶籍國民，我有親屬是台灣人，可以申請依親移民台灣嗎？
無戶籍國民有父母、子女、祖父母、配偶、兄弟姊妹、配偶的父母是現在有戶籍國民，就可以申請依親居留台灣，之後留滿1年且居住335日以上，或連續居留滿2年且每年居住270日以上，或連續居留滿5年且每年居住183日以上，就可以申請定居並設立戶籍。
參考資料：入出國及移民法
Q-505
我是無戶籍國民並已取得居留證，我的配偶和未成年子女是港澳居民，可以申請依親移民台灣嗎？
可以，已取得居留證正本的無戶籍國民，其港澳配偶或18歲以下未成年子女都可以申請隨行居留台灣，但在居留一定期間後，無法與該無戶籍國民一同辦理定居，需等待該無戶籍國民在台連續居留或居留滿一定期間，成功設籍成為台灣人後，
其港澳配偶或未成年子女再申請變更居留原因為依親，之後在台灣連續居留滿1年，期間離境不超過30日，或連續居留滿2年且每年居住270日以上，就可以申請定居並設立戶籍。
參考資料：香港澳門居民進入臺灣地區及居留定居許可辦法
Q-506
我是無戶籍國民並已取得居留證，我的父母和成年子女是港澳居民，可以申請依親移民台灣嗎？
不行，已取得居留證正本的無戶籍國民，其港澳父母和成年子女，需等待該無戶籍國民在台連續居留或居留滿一定期間，成功設籍成為台灣人後，才能申請依親居留台灣，
之後在台灣連續居留滿1年，期間離境不超過30日，或連續居留滿2年且每年居住270日以上，就可以申請定居並設立戶籍。
參考資料：香港澳門居民進入臺灣地區及居留定居許可辦法
Q-507
我是無戶籍國民並已取得居留證，我的配偶和未成年子女是外國人，可以申請依親居留台灣嗎？
可以，已取得居留證正本的無戶籍國民，其外籍配偶和18歲以下未成年子女都可以向駐外館處申請依親居留簽證，然後持簽證入境台灣向移民署服務站申請外僑居留證。
參考資料：入出國及移民法
Q-508
我是無戶籍國民，但持有外國護照，是否需要先放棄外國國籍才能入籍台灣？
這個要視乎取得無戶籍國民身份的方式，如果是以有戶籍國民在海外所生的子女、無戶籍國民的子女、持有華僑身分證明書的港澳地區及海外華僑取得的無戶籍國民身份，在申請在台居留或定居入籍時，皆無須放棄其原有外國國籍。
但外國人如果是以歸化方式取得無戶籍國民身份，則需先向其母國辦理放棄國籍，方可申請在台居留或定居入籍。
參考資料：國籍法
Accomodation & Buying Property
Q-811
When emigrating to Taiwan, can Hong Kong and Macao residents buy a house or apartment? Which is better? To rent or to buy a house/apartment?
Yes, but self-occupied property cannot be included in the immigration investment plan, and there are various restrictions, such as higher mortgage interest rates and lower loan-to-value ratio.
Further it is not easy for Hong Kong and Macao residents to apply for a mortgage from a bank. A Taiwanese guarantor is also required. The general loan amount will not exceed NT$5,000,000.
To suppress the property market, Taiwan's government launched in 2021 January the land and premises unified taxe 2.0.
Under the new tax regulations, when selling non-self-occupied properties, foreigners have to pay a tax with a rate up to 45% if owned less than 2 years (originally 1 year).
If owned for 2 to 5 years (originally 1 to 2 years), the tax rate is 35%. Another thing to consider is the low return on property rental, only about 1%. To conclude, short-term rental may be better.
Q-812
I want to live in Taipei. Which area should I choose?
Taipei is the capital of Taiwan. In all aspects, it is the most resource-rich place. The city is divided into 12 administrative districts, each with its own unique characteristics.
Where you want to live depends on your own wishes and needs.
Beitou District is a famous hot spring area, with mountains and rivers. Although far from the city center, the environment is quiet, and the rent is relatively cheap. The place is many Hong Kong people's favorite.
Shilin District is backed by Yangmingshan National Park. With good air, there are many international schools and foreign department stores in the "Tianmu" area. Many foreigners live in the area too.
Neihu and Nangang District have large exhibition halls and the Science Park. A lot of middle class live here.
Daan District is the traditional cultural and educational area. There are many luxurious mansions, and many political and business celebrities live here.
With several well-known universities, the humane atmosphere is strong. Medical resources are abundant, and other facilities are excellent.
Xinyi District is a modern business district, with a lot of new and luxurious buildings. The Taipei City Government and the famous Taipei 101 building are also located here.
Wenshan District in the suburbs, with large green area. There are many tea growing farms. The Maokong cable car and the Taipei City Zoo is also in this district.
The community environment is quiet. Air quality is better than the urban areas, and the rent is also relatively low.
Q-813
Are there frequent earthquakes in Taiwan? Which areas in Taiwan is safer?
There are trivial earthquakes almost everyday in Taiwan, because Taiwan lay on the edge of collision of Eurasia Plate and Philippines Plate.
However, not every earthquake will result in serious damage and casualties. In the last century, there are just very few instances of earthquakes with magnitude 7.0 or above.
In general, there are seldom serious earthquakes in the north e.g. Taipei City and Taoyuan, in the past century.
In the east, there are earthquakes from time to time, but mostly are coming from deep under the earth, which is less dangerous.
In the west, earthquakes are infrequent but of shallower source, and thus more serious.
Q-814
I heard that the air pollution in some areas of Taiwan is very serious. Is that true?
Sources of air pollution in Taiwan can be divided into foreign and domestic generated. Offshore pollution comes mainly from the mainland, often associated with the northeast monsoon.
Therefore, the period from October every year to April next year is the season of heavy air pollution.
Whereas domestic source of pollution are mainly from the central and southern territory region. There is a large thermal power plant and an oil refinery in the central region.
The southern region is a heavy industrial area. Air pollution is particularly serious. In general, the air quality in the north is far better.
Compared with Hong Kong, the air quality in central and southern region is still much better than that in Hong Kong during winter.
Q-815
What is "public ratio" of Taiwan's buildings?
The measurement unit of buildings in Taiwan is "ping". One ping is about 35.6 square feet. Public ratio refers to the public area other than what we called "usable area" in Hong Kong. It is usually 20% ~ 40%.
For example, for a unit with a labeled area of 20 pings, i.e. 20 x 35.6 = 712 square feet, if the public ratio is 30%, the actual usable area will be 712 x 70% = 498 square feet.
Therefore, the greater the public ratio, the smaller the actual usable area.
Education, Medical Care, Military Service
Q-821
If I emigrate to Taiwan, can my children (under 20 years old, but will be changed to 18 years old on January 1, 2023) move with me and study in Taiwan?
Yes, when your children get a residence permit, they are like local children, and are treated equally in education.
Q-822
I have heard that the types of primary and secondary schools and education methods in Taiwan are very diverse. Can you elaborate on it?
Yes, schools in Taiwan are very diverse. Apart from public schools and private schools, there are international schools and schools of special teaching methods like Waldorf, Gaia School and Forest School.
In general, private schools focus on English and some provide IB courses. Public primary schools promote happy learning and are open to local children and those with residence permits.
Q-823
If my children study in Taiwan's national middle and high schools, what kind of open examination must they take to be admitted by local universities?
The "Joint College Entrance Examination" of Taiwan's universities was abolished in 2002, replaced by 3 channels: "Star Plan", personal application and allocation by examination.
The first two are admission by selection, and the third one is admission by examination.
Basically all students must attend the College Entrance Examination (CEE) in January/February each year. Each student must take 5 subjects (Chinese, English, Mathematics, Social Study and Natural Science).
Students can use the results to apply for different faculties of universities under the "Star Plan" or by personal application.
Out of these, students can take the "Advanced Subjects Test" in July each year. There are 3 groups, grammar/commerce, science/engineering and medical/agriculture.
Students are allocated to different faculties of universities based on the results of the examination and the students' designated priorities.
Q-824
How can I join Taiwan's National Health Insurance scheme?
Taiwan's National Health Insurance is a mandatory health insurance scheme maintained by government.
Regardless of working or not, foreigners with residence permit and continuously staying in Taiwan for six months (during which leaving Taiwan only once, with no more than 30 days) are required to join the scheme,
eligible to the same medical benefits as local people.
If employed in Taiwan, the 6-month residence requirement is unnecessary. The employer must apply to join the national health insurance scheme on behalf of the employee from the first day of employement.
Q-825
How to apply for Taiwan's National Health Insurance?
If you apply for residence as a working person, you can go to Taiwan's National Health Insurance office to apply for health insurance after you obtain a residence permit and come to Taiwan. The starting date of insurance is your first day employment.
If you hold a valid residence permit and are not employed by a company in Taiwan, you can apply for health insurance after you have stayed in Taiwan for 6 consecutive months during which you did not leave Taiwan more than once, and the trip is less more than 30 days.
For details, please visit National Health Insurance's web site:
https://www.nhi.gov.tw/Content_List.aspx?n=5A3162374D2B70C0&topn=5FE8C9FEAE863B46
Q-826
After obtaining Taiwan citizenship, and go back to work in Hong Kong, do I still have National Health Insurance? How much is it per month? Can I claim Hong Kong's medical fees?
If you plan to leave Taiwan for more than 6 months, you can choose between to pause or continue joining the National Health Insurance Scheme.
If you choose to continue, you shall pay the monthly premium as usual, and enjoy the protection of the scheme as before.
In case of emergency like medical treatment or childbirth while overseas, you can claim the fees under the scheme within 6 months, together with original receipt, details, diagnosis report and passport showing departure record related to the instance.
On the other hand, if you choose to pause joining the scheme, you must apply before leaving Taiwan. You do not have to pay the premium thereafter, and as a result you cannot claim any medical fee from the scheme.
Further, if you leave Taiwan for more than 2 years, the household registration office will cancel your household registration by marking it "moved and live abroad". You are not eligible for joining the National Health Insurance Scheme then.
Q-827
After becoming a Taiwan citizen, what obligations will I take on?
After becoming a Taiwan citizen, all men must fulfil the milliary service. Moreover, after obtaining citizenship for 6 months, everyone must join the National Health Insurance scheme.
The insurance fee differs depending on personal income, and for someone without a job, the current monthly fee is NT$826.
In addition, every working person must join labor insurance, collectively applied and handled by employers.
And those unemployed, age between 25 and 65, will be included in the National Pension Insurance scheme. The monthly fee now is NT$1042.
At the age of 65, one can retrieve the amount from the scheme monthly or all at once. This will be a basic protection for personal and family daily life.
Q-828
Must all male citizens in Taiwan fulfil military service?
In Taiwan, all male citizens of age between 19 to 36 years old, known as men of military age, must fulfil military service.
Starting from January 1, 2024 the mandatory military service will be resumed to one year, currently being 4 months.
Men born on or after January 1, 2005 will be required to take a one-year mandatory service.
Those born between January 1, 1994 and December 31, 2004 will be required to take a four-month millitary training.
And those born before December 31, 1993 have to serve a one-year substituted service.
Q-831
How to open a bank account in Taiwan?
In general, when you try to open a bank account in Taiwan, most banks require 'regional relation', that is, you must live or work in the neighborhood of the bank.
You are advised to find a bank near your accomodation, or the address on your residence permit.
Most banks require the following items: residence permit, passport, personal seal, proof of resident address.
Q-832
What types of tax are there in Taiwan?
There are two main types of tex in Taiwan: national tax and local tax.
National tax is collected by Taiwan central government.
There are 9 types: tariff, income tax, estate and gift tax, excise tax, transfer tax on stock, securities and futures tax, sales tax, tobacco and alcohol tax, specifically selected goods and services tax.
Local tax is collected by provincial and city government.
There are 8 types: land tax, agricultural land tax, land value increment tax, house tax, deed tax, vehicle license tax, entertainment tax and stamp duty.
Q-833
Does Taiwan levy tax globally? Does it include my income in Hong Kong (including rentals of properties I own)?
In the past, Taiwan only levied tax originated in Taiwan only. From 2010 it was changed to levying globally. In 2019, common reporting system (CRS) had been started exercising also.
If the overseas income of a Taiwan citizen is under NT$1,000,000 it is tax free. If it is above, and it is over NT$6,700,000 including the income from within Taiwan, it will be subjected to tax.
The tax amount is 20% of the total income (local and overseas) after deducting NT$6,700,000.
After obtaining Taiwan citizenship, if you didn't ever stay in Taiwan for the fiscal year, your income overseas is tax free.
Besides, if a holder of the residence card has been living in Taiwan for more than 183 days during a fiscal year, his overseas income will be subjected to tax.
Q-834
Does Taiwan levy tax on sales of stocks and shares?
In Taiwan, when you sell stocks or share, you have to pay tax (0.3% of the sales amount). Besides, dividends received each year must also be taxed.
There are two ways of calculation to choose from. (1) Include it into your personal income. (2) Pay 28% of the dividents received.
Q-835
When I beome a Taiwan citizen, must I join the national pension scheme?
Taiwan citizens age between 25 and 65, and not within the pension systems for military retirees, public school teachers and civil servants, are included in the national pension scheme.
However, it is a mandatory policy. There is no penalty if you do not contribute the required premium.
But if you didn't pay any premium at all, your time of joining the scheme is null, and therefore you cannot redeem from the scheme later on.
Q-836
After moving to Taiwan, can I withdraw my mandatory provident fund (MPF) in Hong Kong?
If you plan to stay in Taiwan, you can withdraw your MPF before 65 years old by claiming that you will leave Hong Kong permanently, but you can only make this declaraion once in yoyr lifetime.
If you have more than one MPF accounts, it will be easier if you merge all into one beforehand.
First you must fill in an MPFA legal declaration form, claiming you will leave Hong Kong permanently.
If you are in Hong Kong, you can make a vow in the Home Affairs district office. If you are in Taiwan, you make a vow before a public notary.
Afterwards, you should fill in a claim form of the MPF trustee company, and send back with the declaration form mentioned above, photo copy of your Hong Kong ID card and Taiwan residence card.
You should get back your MPF amount about one month later.
(Some trustee companies require you to hand in your Taiwan passport photo copy as well, therefore contact your trustee company for the exact conditions and documents required)
Source: Hong Kong Mandatory Provident Fund Schemes Authority
Q-881
What is household registration system? If I emigrate to Taiwan, where should I put my household registration?
Simply put, Taiwan's household registration system is a population census and register system, divided by adminsitrative regions. There are a number of Household Registration Office in each region.
People's rights and obligations, such as election, medical treatment and education are differentiated by the place of household registration.
When you emigrate to Taiwan, you can live anywhere you like and put your household registration in that district. Where to live and put your household registration depends on your personal needs and where you rent or buy your apartment.
Q-882
How do I get a Taiwan driving licence?
Holders of a valid Taiwan residence permit can apply for a Taiwan driving licence at the 'Motor Vehicles Office' by bringing along the original foreign driving license,
and its notarized copy prepared by the respective Taiwan representative office abroad.
For details and all documents required, please refter to the web page of The Ministry of Transportation and Communications:
https://www.thb.gov.tw/page?node=46aa50e8-9516-4dc2-a6c7-6c6962e5e227
Q-883
What is the difference in public transportation among northern, middle and southern Taiwan?
The construction and development of public transportation of northern Taiwan (Taipei City, New Taipei City), middle Taiwan (Taichung) and the south (Tainan, Kaohsiung) make the ways of travel different for the commuters in these areas.
In the north, mass transit is the most well developed. It consists of metro (MRT) and buses, covering almost all major government departments and scenic areas.
Down to the middle and southern areas, most people use cars and motor cycles. The main reason is the large geographic spread for the commuters. Further, mass transit is not less complete comparing to the north.
Therefore, if new immigrants choose to reside in the north, there is no urgent need to own a car or motor cycle.
But if you choose to live in middle Taiwan or the south, it will be much easier for you to travel in your daily life if you have a car or motor cycle.
According to the statistics of the Ministry of Transportation and Communications, the top 5 cities of fatal travel accidents in 2021 (and the number of deaths) are:
Kaohsiung (333), Tainan (295), Taichung (283), Taoyuan (269) and New Taipei City (266). Taipei City's number of deaths is 162.
The numbers for motor cycle are: Kaohsiung (239), Tainan (193), Taichung (173), Taoyuan (167) and New Taipei City (153). Taipei City's is 57.
From these, we can deduce that the number of deaths in travel accidents is relatively low because more people take mass transit than other cities and areas.
At last, it is worth to notice that Taiwan is right-hand traffic, which is different from Hong Kong and Singapore. New comers from Hong Kong may take some to adapt to this change.
Source: Road Safety Information Inquiry
Q-900
Does Taiwan allow homosexual marriage in the future?
On May 24, 2017, the Supreme Court of Taiwan's Judicial Yuan ruled it was unconstitutional that the existing laws did not guarantee the freedom and equality of homosexual marriage.
It called for the executive and legislative departments to amend the legislation within two years (before May 24, 2019) to allow registeration of homosexual marriage,
and entitle the same rights of heterosexual marriage, like social welfare, inherience, custody, etc, making Taiwan the first Asian region that protects homosexual marriage by law.
On February 21, 2019, the Taiwan Executive Yuan has passed the "Judicial Yuan Interpretation and Implementation of Law No. 748" (homosexual marriage special law),
which stipulates that homosexual couples over the age of 18 can establish a homosexual marriage relationship,
and have the right of inheriting, medical treatment, the adoption of blood-related children, and the obligations of a single spouse.
This special law was passed by the Legislative Yuan on May 17 of the same year, announced by the President on May 22, and officially implemented from May 24.
Taiwanese homosexual couples can register their marriages with the household registration authority.
*** On Jan 19, 2023 the Ministry of the Interior of Taiwan sent a letter to the Department of Household Registration, extending the range of international homosexual marriage.
In the future, apart from homosexual partners of mainland China, homosexual partners of foreign countries (i.e. foreigners and Hong Kong / Macao residents)
can register homosexual marriage at the household registration office under article no. 8 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements.
Q-901
我是港澳居民/外國人，我的同性伴侶是台灣人，可以申請依親移民台灣嗎？
可以，港澳居民/外國人 與 在台灣設有戶籍的台灣人，可以向台灣的戶政機關辦理結婚登記，或在承認同性婚姻合法的國家或地區登記結婚，之後在戶政機關完成登記後，該同性伴侶就可以申請依親居留台灣，
但目前需境外面談的 19個 國家暫未開放，仍須等待當局制定配套措施。
Q-902
我是內地人，我的同性伴侶是台灣人，可以申請依親移民台灣嗎？
Q-903
我和我的同性伴侶都是港澳居民/外國人，可以到台灣登記結婚嗎？
台灣的跨國同性婚姻雙方僅限 港澳居民/外國人 與 在台灣設有戶籍的台灣人 辦理結婚登記，如同性婚姻雙方皆是港澳居民/外國人則無法在台登記結婚。
Q-904
我和我的同性伴侶都是港澳居民，怎樣申請移民台灣？
由於同性伴侶雙方皆是港澳居民，必須等其中一方先以一般移民台灣的方式，例如以600萬台幣投資移民、專業人士移民、依親移民、留台畢業生移民等方式（詳情請參考Q-101至Q-155），
在取得台灣身分證成為有戶籍的台灣人後，即可與其港澳籍同性伴侶向戶政機關辦理結婚登記，再申請其港澳籍配偶依親居留台灣。