What are the opening hours?

Monday 09:00 - 18:00 Tuesday 09:00 - 18:00 Wednesday 09:00 - 18:00 Thursday 09:00 - 18:00 Friday 09:00 - 18:00

Lee, Tsai & Partners Attorneys-at-Law 理慈國際科技法律事務所, Taipei (2026)

07/08/2026

Lee, Tsai & Partners Newsletter Wrap-up for July 2026 is now available.

Please check it out and stay with us for more legal updates: https://www.linkedin.com/feed/update/urn:li:activity:7491346225309544449

04/08/2026

On March 15, 2026, the Supreme People’s Court released a set of representative consumer rights protection cases that send a clear message: courts are taking a firmer approach to unfair consumer practices and are increasingly willing to impose strong remedies, including punitive damages, to safeguard fair consumption through the rule of law.

Our latest two-part article series looks at six illustrative scenarios across both traditional and emerging consumer markets. These include weight-loss food containing toxic and prohibited substances, automatic renewal mechanisms with inadequate reminders, unfair hotel booking cancellation terms, unauthorized and falsely advertised medical aesthetic services, live-pet transactions involving forged pedigree certificates and undisclosed health risks, and exaggerated health-product promotions targeting elderly consumers.

Taken together, these cases show several important judicial trends. In food safety cases, the courts have taken a zero-tolerance stance and supported severe liabilities, including tenfold punitive damages where the law specifically provides for them. In fraud-based disputes involving goods and services, the courts have relied on Article 55 of the Consumer Rights and Interests Protection Law to award triple punitive damages, especially where information asymmetry, false advertising, concealed risks, or exploitative marketing practices mislead consumers.

The cases also offer practical guidance on issues that many businesses face every day: what counts as “knowledge” of illegality, what qualifies as sufficiently conspicuous notice in automatic renewals, how standard terms will be reviewed for fairness, and how courts may assess disclosure duties in sectors such as medical aesthetics, online platforms, pet sales, hospitality, and elderly healthcare products. More broadly, they show that opaque default settings, harsh cancellation clauses, qualification fraud, misleading health claims, and weak supply-chain checks are becoming increasingly difficult to defend under current compliance expectations.

For businesses, the message is straightforward: licensing, truthful marketing, proper inspection, fair contract design, and meaningful information disclosure should be treated as core compliance requirements, not optional safeguards. These decisions also reduce evidentiary burdens on consumers and reinforce the courts’ willingness to intervene where vulnerable groups, including elderly consumers, are exposed to deceptive or unfair practices.

👉 Explore the articles and connect with our professionals, Teresa Huang and Di Wu:

1. https://www.leetsai.com/analysis-of-representative-consumer-rights-protection-cases-issued-by-the-supreme-peoples-court-i-mainland-china?lang=en-US

2. https://www.leetsai.com/analysis-of-representative-consumer-rights-protection-cases-issued-by-the-supreme-peoples-court-ii-mainland-china?lang=en-US

31/07/2026

As China’s regulators transition from high-level AI principles to concrete governance mechanisms, the official issuance of the Measures for Ethical Review and Services for Artificial Intelligence Scientific and Technological Activities (for Trial Implementation) marks a significant shift: ethical review has now become a mandatory requirement on AI enterprises’ compliance checklist.

Under the Measures, all entities engaged in AI scientific and technological activities must establish an ethics committee or entrust a qualified service center. Service centers are prohibited from both reviewing and re-examining the same project to avoid conflicts of interest. The Measures also codify seven fundamental ethical principles for AI—ranging from enhancing human well-being and respecting life and rights to protecting privacy and security, as well as ensuring controllability and trustworthiness—and translate these principles into six practical review dimensions that cover the entire AI lifecycle.

Importantly, violations are now linked not only to the Law on the Progress of Science and Technology but also to the Cybersecurity Law, Data Security Law, and Personal Information Protection Law, significantly increasing the consequences of non-compliance. For AI developers and operators, this means it is critical to establish or engage an AI ethics review body, implement a “review first, then implementation” approach for all AI projects, ensure full-process traceability and log retention, and embed privacy and data security safeguards throughout the entire process.

👉 Explore the article and connect with our professionals, Teresa Huang and Yanting Pei: https://www.leetsai.com/official-issuance-of-the-measures-for-ethical-review-and-services-for-artificial-intelligence-scientific-and-technological-activities-for-trial-implementation-mainland-china?lang=en-US

30/07/2026

Taiwan has taken a significant step toward a circular economy with the Ministry of Environment’s launch of a national circular label system, following the announcement of the Guidelines for Promoting Circular Products and Circular Services on May 6, 2026.

Our latest alert explains how the new Circular Label framework is designed to encourage industries to integrate circular principles throughout product design, manufacturing, and use. This approach aims to reduce natural resource consumption, increase the use of recycled materials, and enhance recyclability, while also boosting procurement willingness among public bodies, businesses, and consumers. Under the Guidelines, manufacturers, importers, sellers, and service providers whose offerings exhibit “Circular Characteristics” (such as single-material full recyclability, reusability, or repairability that extends product life) may apply to the Ministry of Environment for authorization to use the Circular Label.

Applicants must submit registration documents, detailed explanations of the circular characteristics of their products or services, and evidence of actual provision. Additional requirements apply for circular services, such as demonstrating reusability through cleaning and leasing platforms or repairability through collection, refilling, leasing, deposit-refund, or buy-back programs. The Ministry conducts both formal and substantive reviews, including expert consultations, product testing, and on-site inspections. Successful applicants receive a three-year right to use the Circular Label, with a single three-year extension available. Label holders are required to report annual production, sales, or service volumes, cooperate with audits and inspections, and may have their data disclosed on designated websites to enhance transparency and consumer recognition of circular offerings.

To operationalize the system, the Ministry announced twelve technical specifications across five categories—textiles, plastics, glass containers, circular services, and inorganic materials—on May 28, 2026. Applications for products and services meeting these specifications opened in July. Complementing this, the newly enacted Resource Circulation Promotion Act incorporates the circular label and a product information disclosure regime into its sustainable consumption chapter. This empowers the Ministry to require designated products, packaging, and containers to disclose and label recycled material content, durability, repairability, and recycling methods.

As international supply chains increasingly integrate circular criteria into procurement decisions, the Circular Label is set to become both an environmental tool and a key instrument for demonstrating sustainability competitiveness and market differentiation.

👉 Explore the article and connect with our professionals, Teresa Huang and Alice Kuo: https://www.leetsai.com/moe-establishes-taiwans-circular-label-system-guidelines-for-promoting-circular-products-and-circular-services-officially-take-effect-taiwan?lang=en-US

29/07/2026

Taiwan’s Amusement Tax Act has recently undergone a significant update, reflecting a broader shift from wartime fiscal measures to a tax regime aligned with contemporary cultural and entertainment realities.

Our latest article, “Recent Amendments to the Amusement Tax Act (Taiwan),” traces the evolution from the historic Feast and Amusement Tax framework to today’s more targeted amusement tax system. As of May 20, 2026, taxable items related to cultural, artistic, and sporting events—such as films, concerts, ball games, and competitive contests—have been removed from the scope of the amusement tax. This leaves dance halls/ballrooms, golf courses, and “other taxable items” designated by the Ministry of Finance subject to the tax. The amendments also authorize local governments to suspend the collection of the amusement tax and lower the statutory maximum tax rates for the remaining categories, thereby increasing fiscal autonomy and easing overall tax burdens.

To implement these changes, the Ministry of Finance announced nine categories of "other taxable items" on May 22. These include KTV and karaoke establishments, MTV venues, internet cafés, escape rooms, paintball fields, racetracks, claw machine arcades, electronic gaming machine facilities, jet skis, and powered paragliding facilities. Ancillary karaoke facilities in restaurants or hotels, as well as amusement parks and AR/VR immersive facilities with broad recreational or educational characteristics, were excluded from the announcement. The Ministry has indicated that it will continue to review taxable items on a rolling basis.

For entertainment operators and venue owners, these reforms impact both tax liabilities and business models, particularly in nightlife, gaming, and leisure sectors. At Lee, Tsai & Partners, our tax and regulatory team can help evaluate how the amended Amusement Tax Act and the Ministry’s newly announced categories apply to your operations. We work with you to optimize compliance structures and engage proactively with local governments on future policy developments.

👉 Explore the article and connect with our professionals, Frank Sun and Peng-Yuan Liu: https://www.leetsai.com/recent-amendments-to-the-amusement-tax-act-taiwan?lang=en-US

27/07/2026

💫 We are pleased to announce that Lee, Tsai & Partners has been recognized by the Asia Business Law Journal in the “FinTech” category at the Taiwan Law Firm Awards 2026. 👏

This recognition means a great deal to us, especially because the awards are based on feedback from clients, in-house counsel, and other market participants. It also serves as a pleasant reminder of how much the fintech sector in Taiwan has grown—and how rapidly it continues to evolve.

Over the past few years, we have had the opportunity to work with clients on a wide range of fintech matters, including virtual assets, payments, regulatory strategy, data compliance, and other digital finance issues. Asia Business Law Journal also highlighted our recent work advising a Taiwan subsidiary of a Nasdaq-listed cryptocurrency company on its registration as a VASP under Taiwan’s evolving regulatory framework. This reflects the kind of practical, fast-paced work our team genuinely enjoys.

We are grateful to our clients for their trust and to our colleagues for their hard work on every matter. We will continue to do our best to support innovation in fintech by providing advice that is practical, responsive, and grounded in the realities of the market.

👉 Connect with our FinTech team: https://www.leetsai.com/practices-detail.php?id=20&lang=en-US

,

24/07/2026

In Taiwan, recent court decisions have sent a clear message: dismissing an employee with a disability without first providing reasonable accommodations can constitute an abuse of rights and unlawful termination.

Our latest article explains how courts now review the termination of employees with disabilities through the lens of the CRPD, which has had the force of law in Taiwan since the 2014 Implementation Act. When an employee with a disability requests reasonable accommodation, an employer who refuses to provide such measures and subsequently relies on Article 11(5) of the Labor Standards Act (incompetence) to terminate the employee may be found to have abused its rights and violated anti-discrimination protections under the People with Disabilities Rights Protection Act and the Employment Service Act.

The CRPD and General Comment No. 6 define “reasonable accommodation” as necessary and appropriate modifications and adjustments tailored to the needs of disabled employees, which do not impose a disproportionate or undue burden on the employer. In practice, this means that employers must engage in genuine dialogue to understand the employee’s situation and needs; assess, on a case-by-case basis, the feasibility and necessity of accommodations that enable the employee to perform their role; and bear the cost of accommodation, with the burden of proof resting on the employer if they claim that the measures would create an undue or disproportionate burden.

In 2024, in cases involving the state-owned Taiwan Railways Corporation, the courts held that the probationary dismissal of employees with disabilities was unlawful when the employer had not adequately communicated with them or made sufficient efforts to provide appropriate accommodations before invoking Article 11(5) of the Labor Standards Act. These judgments confirm that domestic labor regulations will be interpreted in accordance with the CRPD and that failure to provide reasonable accommodations—when such accommodations do not exceed proportionality or create undue hardship—may be considered discriminatory conduct.

For employers, this development makes reasonable accommodation a central compliance obligation in managing employees with disabilities. We recommend reviewing internal policies, HR procedures, and documentation standards to ensure that when a disabled employee (or caregiver) requests accommodation, the organization can demonstrate meaningful dialogue, structured assessment, and concrete measures. This approach helps mitigate the risk of labor disputes and findings of unlawful termination.

👉 Explore the article and connect with our professionals, Frank Sun and Chad Chao-Yong Fan: https://www.leetsai.com/failure-to-provide-reasonable-accommodation-before-dismissal-of-an-employee-with-a-disability-may-constitute-unlawful-termination-taiwan?lang=en-US

21/07/2026

In response to the 2024 nationwide saline solution shortage caused by GMP violations and license expiration at a major infusion manufacturer, Taiwan has implemented significant amendments to the Pharmaceutical Affairs Act and the Drug Injury Relief Act to enhance pharmaceutical supply resilience and patient protection.

Our latest alert, “Building a Safeguard for Pharmaceutical Supply Security – Taiwan Amends the Pharmaceutical Affairs Act and the Drug Injury Relief Act,” highlights three key pillars of the reform: enhanced monitoring of essential medicines, new tools to stabilize supply under public health pressures, and an expanded drug injury relief framework. Holders of licenses for essential medicines designated by the Ministry of Health and Welfare (MOHW) must now periodically report manufacturing, import, and supply status. Administrative fines ranging from NT$60,000 to NT$300,000 will be imposed for failure to report, materially false reporting, or repeated violations.

To support balanced supply across regions and respond to urgent or major public health events, the MOHW may restrict the scope, duration, quantity, recipients, and methods of supply for certain licensed products or specially approved medicines. Consecutive penalties may be imposed if firms fail to rectify breaches of these restrictions. Additionally, the grounds for special approval of specific pharmaceuticals have been expanded from “urgent public health needs” to include “major public health impact events,” ensuring faster regulatory responses when essential products are at risk.

Finally, the Drug Injury Relief Act now explicitly includes specially approved medicines within the category of lawful drugs eligible for relief, ensuring that products authorized due to anticipated shortages or significant public health needs are fully covered by the drug injury relief system. For pharmaceutical manufacturers, distributors, and healthcare institutions, these changes make reporting obligations, supply chain transparency, and risk mapping central compliance priorities in safeguarding both continuity of care and patient rights.

👉 Explore the article and connect with our professionals, Teresa Huang and David Hung: https://www.leetsai.com/building-a-safeguard-for-pharmaceutical-supply-security-taiwan-amends-the-pharmaceutical-affairs-act-and-the-drug-injury-relief-act?lang=en-US

17/07/2026

Taiwan’s Financial Supervisory Commission has officially updated the traditional “three lines of defense” framework to a modern “Three Lines Model” for financial holding companies and banks, introducing significant changes to the organizational structures and responsibilities of the second line.

Our latest article outlines key amendments to the Implementation Rules of the Internal Audit and Internal Control System for Financial Holding Companies and the Banking Industry, effective May 6, 2026. Institutions are now required to establish three dedicated second-line units: a regulatory compliance unit led by a Chief Compliance Officer (who may also head a dedicated anti-fraud unit to standardize anti-fraud capabilities); a risk management unit, directly under the president and led by a Chief Risk Officer, which is prohibited from engaging in conflict-prone business activities; and an information security unit under the president, led by a Chief Information Security Officer.

The scope of these functions has been expanded and clarified. The compliance unit must develop mechanisms to identify, assess, monitor, and independently report compliance risks, as well as oversee the design and ex*****on of self-audit systems across all units. The requirement to establish a dedicated compliance unit now applies to all banks—not only those with assets exceeding NT$1 trillion—and there is a two-year deadline to submit the bank-wide compliance risk management and supervisory framework for recordation. The risk management unit is responsible for identifying, measuring, and assessing emerging risks and adopting appropriate response strategies. Meanwhile, the information security unit must plan, manage, and implement information security systems and incident reporting mechanisms.

Management is also required to designate a second-line unit to oversee the first line’s self-audit content, procedures, and implementation. Additionally, any change of Chief Auditor must be reported to the competent authority within five days to safeguard the independence of the audit function. Although a transitional grace period extends until 31 December 2027 to appoint dedicated personnel and units, Lee, Tsai & Partners recommends that financial institutions promptly review their organizational structures and self-audit processes to ensure that second-line powers and responsibilities align with regulatory expectations and support robust compliance and risk governance.

👉 Explore the article and connect with our professionals, Teresa Huang and Chuck Liu: https://www.leetsai.com/organizational-structure-and-functional-changes-under-the-three-lines-model-of-internal-control-for-financial-holding-companies-and-the-banking-industry-taiwan?lang=en-US

15/07/2026

💡 Lee, Tsai & Partners contributes the Taiwan chapter to Chambers Pharmaceutical Advertising 2026

We are pleased to share that our biotech and pharmaceutical team—Dr. Chung-Teh Lee, Teresa Huang, David Hung and Alice Kuo—has authored the Taiwan Trends & Developments chapter in the Chambers and Partners Pharmaceutical Advertising 2026 Global Practice Guide.

Here are a few key takeaways for companies advertising pharmaceuticals, medical devices, or health-related products in Taiwan:

1️⃣ The distinction between “education” and “advertising” is determined by substance, not by label.

Labeling something as a medical education advertisement does not exempt it from pre-approval. When a campaign directed viewers to a company’s own product pages without providing meaningful health information, the court classified it as a pharmaceutical advertisement.

2️⃣ Pre-broadcast approval is just the beginning.

Two of the most common types of violations are discrepancies between approved content and what is actually published, and medical efficacy claims made for non-pharmaceutical products. Using approved content in an unapproved format—for example, repurposing an academic publication approval as a clinic leaflet—still constitutes a violation.

3️⃣ Efficacy claims on food and consumer products carry the highest risk of exposure.

These violations may result in fines of up to TWD 25 million and orders for product destruction, with a starting fine of TWD 600,000 for a first offense. In one food advertising case, the fine exceeded TWD 11 million.

4️⃣ Liability extends beyond the advertiser.

Broadcasters face distinct penalties and recordkeeping obligations. Endorsers may be held jointly liable; for example, a public figure was fined TWD 2.16 million for endorsing an unlawful food product advertisement.

5️⃣ Enforcement is becoming digital.

The TFDA is collaborating with platforms and telecommunications companies to remove and block unlawful listings, particularly those related to GLP-1 weight-loss drugs. It is also proposing amendments to the PAA aimed at regulating online sales. Regenerative medicine—especially exosome therapy—is a current area of focus. No advertisements for exosome therapy have been approved to date, meaning that existing online promotions in this area remain unlawful.

The practical point is that regulatory review standards should guide the advertising plan from the concept stage, rather than at the clearance stage. Understanding what will and will not be approved before creative work begins is the most reliable way to avoid delayed launches, takedown orders, and administrative sanctions in the Taiwan market.

👉 Read the full chapter: https://practiceguides.chambers.com/practice-guides/pharmaceutical-advertising-2026/taiwan/trends-and-developments

Lee, Tsai & Partners Attorneys-at-Law 理慈國際科技法律事務所

07/08/2026

04/08/2026

31/07/2026

30/07/2026

29/07/2026

27/07/2026

24/07/2026

21/07/2026

17/07/2026

15/07/2026

Address

Opening Hours

Website

Alerts

Contact The Business

Shortcuts

Share

Category

Listing takedown request

Monday	09:00 - 18:00
Tuesday	09:00 - 18:00
Wednesday	09:00 - 18:00
Thursday	09:00 - 18:00
Friday	09:00 - 18:00