Taiwan (TW)

Jurisdiction Overview

204 *Are Trusts available? BOTH: Domestic trust law and administration of foreign law trusts.
 Data Date: 2019


According to the APG: "(...) Chinese Taipei permits the creation of trusts, which can be classified as “civil trusts”, “business trusts” or “charitable trusts”. Civil trusts (which are express trusts) may be established via legal arrangements between private individuals and are regulated under the Trust Law. Foreign trusts operate in Chinese Taipei. The Trust Law has only limited requirements to support transparency of the beneficial control of legal arrangements" (APG 2019: 107).


APG 2019: 107-108