Taiwan (TW)

Jurisdiction Overview

206 *Is any formal registration required at all? NEITHER: Neither domestic law trusts nor foreign law trusts domestically managed have to register.
 Data Date: 2019


The APG mentions: "Only real property of civil trusts is obliged to be registered" (APG 2019: 108). According to article 4 of the Trust Act, registration of trusts is required in respect of a property right that requires trust registration, in order to be valid against third parties. Regarding foreing trusts registration: "There are no details available on the numbers of foreign trusts that may hold assets in Chinese Taipei" (APG 2019: 108). Since there are no provisions about foreign law trusts managed by a local trustee, we assume they do not need to register.


APG 2019: 107-108
Trust Law, Article 4