{"id":6088,"date":"2026-04-22T18:10:13","date_gmt":"2026-04-22T10:10:13","guid":{"rendered":"https:\/\/www.lexgroup.com.tw\/6088\/"},"modified":"2026-04-22T18:33:48","modified_gmt":"2026-04-22T10:33:48","slug":"%e6%83%87%e5%ae%89%e6%b3%95%e4%bb%a4%e9%9b%99%e9%80%b1%e5%88%8a-%e7%ac%ac486%e6%9c%9f","status":"publish","type":"post","link":"https:\/\/www.lexgroup.com.tw\/en\/6088\/","title":{"rendered":"Lexgroup Newsletter (Issue No. 486)"},"content":{"rendered":"\n

Labor<\/strong><\/p>\n\n\n\n

1.Amendments to Enforcement Rules of Gender Equality in Employment Act<\/u><\/em><\/strong><\/p>\n\n\n\n

On 8 April 2026, the Ministry of Labor announced to amend the “Enforcement Rules of Gender Equality in Employment Act,” specifying the standards to be followed by local competent authorities when reviewing and determining the highest-ranking official as prescribed in Subparagraph 2 of Paragraph 8, Article 12 of the Gender Equality in Employment Act.<\/p>\n\n\n\n

Reported by: David Tsai \/ Sean Tsai<\/strong><\/strong><\/p>\n\n\n\n

Virtual Assets<\/strong><\/strong><\/p>\n\n\n\n

2.Draft Virtual Assets Service Act<\/u><\/em><\/strong><\/p>\n\n\n\n

On 2 April 2026, the Executive Yuan approved the draft “Virtual Assets Service Act” (Act), which will be submitted to the Legislative Yuan for deliberation.\u00a0 We summarize below:<\/p>\n\n\n\n

(1) To stipulate that the Financial Supervisory Commission (FSC) is the competent authority under the Act;<\/p>\n\n\n\n

(2) To stipulate the licensing regulations for virtual asset service providers (VASP), including classifying VASPs into six(6) categories (exchanges, trading platforms, transfer providers, custodians, underwriters, and lenders) based on the types of services they provide, matters that require approval or permission, regulations for exclusive and concurrent operations, the organizational form being a company limited by shares in principle, name usage, and capital and operation bond requirements, as well as qualifications for responsible persons and business personnel;<\/p>\n\n\n\n

(3) To stipulate the common regulations for VASPs, including financial prudence requirements, internal control and audit systems, outsourcing operations, customer protection (e.g., confidentiality obligations, asset custody, fiat currency retention, and asset withdrawal), virtual asset lending, financial reporting, and information disclosure and retention;<\/p>\n\n\n\n

(4) To stipulate respective requirements for each type of VASP;<\/p>\n\n\n\n

(5) To stipulate the regulations for the industry association of VASPs, including the obligation for VASPs to join the industry association, the FSC management and supervisory authority over the industry association, as well as the industry association’s disposition authority, etc.;<\/p>\n\n\n\n

(6) To stipulate the relevant regulations for stable coins, including the issuance and redemption, the establishment and utilization of reserve assets, internal control and audit mechanisms, data protection obligations, and information disclosure requirements, etc.;<\/p>\n\n\n\n

(7) To stipulate the management and supervision of virtual asset transactions and services, including prohibition of virtual asset fraud and manipulation, the statute of limitations for claims for damages, and the powers of the FSC, etc.;<\/p>\n\n\n\n

(8) To stipulate the relevant criminal or administrative penalties for violations of the Act; and<\/p>\n\n\n\n

(9) To stipulate that VASPs completing anti-money laundering registration prior to implementation of the Act shall apply for permission from the competent authority within nine (9) months after implementation of the Act, and shall obtain approval and license by the competent authority within eighteen (18) months after implementation of the Act.<\/p>\n\n\n\n

Reported by: Stacy Lo \/ Zoe Chen<\/strong><\/strong><\/p>\n\n\n\n

Tax<\/strong><\/p>\n\n\n\n

3.Ruling of House Tax<\/u><\/em><\/strong><\/p>\n\n\n\n

On 2 April 2026, the Ministry of Finance issued a ruling with Ref. No. Tai-Cai-Shui-11400710190, announcing that starting from the 2025 tax period, where a house that was originally exempt from house tax in accordance with the law subsequently becomes taxable due to a transfer, house tax shall be resumed from the next tax period following the date of transfer.<\/p>\n\n\n\n

Reported by: Paul Hsu \/ Hank Chang<\/strong><\/strong><\/p>\n\n\n\n

Environment<\/strong><\/strong><\/p>\n\n\n\n

4.Draft Amendments to Waste Disposal Act<\/u><\/em><\/strong><\/p>\n\n\n\n

On 9 April 2026, the Executive Yuan passed the draft amendments to the “Waste Disposal Act.”\u00a0 We summarize below.<\/p>\n\n\n\n

(1) To amend the scope of announced regulated recyclable waste by extending it from general waste to industrial waste; to add the scope of responsible enterprises and payment obligations for emerging waste, such as renewable energy power generation equipment.<\/p>\n\n\n\n

(2) To unify the authority over reuse by integrating the existing management regulations for industrial waste reuse prescribed by various ministries and commissions, with the central competent authority stipulating the management regulations for industrial waste reuse on a unified basis; to strengthen the management of industrial waste reuse, and to establish a quality management system for reuse products, stipulations for process equipment and an accreditation and certification mechanism for reuse products, as well as to add operational management regulations for processors and users of designated reuse products.<\/p>\n\n\n\n

(3) To introduce electronic fencing technology for law enforcement; to increase criminal penalties pertaining to environmental damage; to amend and add relevant regulations for the responsibilities of persons obligated to dispose of waste; to specify the obligations of land owners, administrators or users to cooperate with relevant environmental restoration measures.<\/p>\n\n\n\n

Reported by: Paul Hsu \/ Sean Tsai<\/strong><\/strong><\/p>\n\n\n\n

Financial<\/strong><\/strong><\/p>\n\n\n\n

5.Amendment to Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation<\/u><\/em><\/strong><\/p>\n\n\n\n

On 13 April 2026, the Financial Supervisory Commission (FSC) announced the amendment to the “Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation”.\u00a0 This amendment aims to enhance the operational efficiency and business flexibility of Taiwan’s financial institutions.\u00a0 With reference to international market practice, it provides that trade finance operations such as letters of credit review also fall within the scope of functions that financial institutions may outsource, provided that the service provider is limited to a company within the same group.<\/p>\n\n\n\n

Reported by: Stacy Lo \/ Linda Guo<\/strong><\/strong><\/p>\n\n\n\n

Securities<\/strong><\/p>\n\n\n\n

6.Amendment to the Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities and Directions for the Conduct of Wealth Management Business by Securities Firms<\/u><\/em><\/strong><\/p>\n\n\n\n

On 7 April 2026, the FSC announced the amendment to the “Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities”, followed by the amendment to the “Directions for the Conduct of Wealth Management Business by Securities Firms” on 9 April 2026.\u00a0 As these amendments are consistent with the previously proposed drafts, please refer to Item 3 in Lexgroup Newsletter (Issue No. 483) for a detailed summary.<\/p>\n\n\n\n

Reported by: Jeffrey Liu \/ Zoe Chen<\/strong><\/strong><\/p>\n\n\n\n

7.Allowing Foreign Bonds as Collateral for Securities Firms\u2019 Non-Purpose-Specific Lending Business<\/u><\/em><\/strong><\/p>\n\n\n\n

On 14 April 2026, the FSC announced a draft amendment to the ruling approving securities firms to conduct non-purpose-specific lending business under the proviso to Paragraph 1, Article 45 of the Securities and Exchange Act.\u00a0 We summarize below:<\/p>\n\n\n\n

(“Foreign bonds” are newly added as eligible collateral for non-purpose-specific lending business, and it is expressly provided that New Taiwan Dollar-denominated loans may not be converted into foreign currency.<\/p>\n\n\n\n

The scope of “foreign bonds” shall, mutatis mutandis, follow the provisions on foreign bonds under Article 6 of the Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities, and such bonds must have an investment-grade rating or above as assigned by a credit rating agency recognized by the FSC.<\/p>\n\n\n\n

Reported by: Jeffrey Liu \/ Eden Hsieh<\/strong><\/strong><\/p>\n\n\n\n

SITE\/SICE<\/strong><\/p>\n\n\n\n

8.New Personnel Requirements for SITE\/SICE<\/u><\/em><\/strong><\/strong><\/p>\n\n\n\n

On 7 April 2026, the FSC amended the Q&A for Offshore Funds to establish minimum personnel requirements for securities investment trust and advisory enterprises (SITE\/SICE) conducting private placement of offshore funds and sales\/advisory\/administrative services for offshore funds not qualifying as securities investment trust funds (Non-SIT Funds). \u00a0The scope of concurrent duties permitted for master agents’ product analysts was also expanded. \u00a0A one-year grace period is given.<\/p>\n\n\n\n

Amendment<\/strong><\/td>Previous Rule<\/strong><\/td>Amended Rule<\/strong><\/td>Remarks<\/strong><\/td><\/tr><\/thead>
Scope of Duties for Product Analysts (Amended)<\/td>Restricted to master agent’s offshore fund business only<\/td>May handle:   Master agent’s offshore fund businessPrivate placement of offshore funds (New)Sales\/advisory for Non-SIT Funds (New)Admin services for foreign asset managers (New)<\/td>Expanding scope of duties<\/td><\/tr>
Personnel Requirements for Private Placement, Non-SIT Fund, and Admin Services (New)<\/td>No specific provision<\/td>Minimum staffing now required:   Channel service personnel: at least 3Internal auditors: at least 1Product analysts: at least 1<\/td>Articles 9 and 16 of the Regulations Governing Offshore Funds<\/td><\/tr>
Grace Period<\/td><\/td>Must comply within one year from 7 April 2026 (Deadline: 6 April 2027)<\/td>Non-compliant entities must review current headcount and initiate hiring plans<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Reported by: Mike Lu \/ Jeffrey Liu<\/strong><\/strong><\/p>\n\n\n\n

9.Streamlining Business Procedures for Securities Investment Consulting Business with Investment Decision-Making Authority: From Prior Approval to Information Filings<\/u><\/em><\/strong><\/p>\n\n\n\n

The FSC announce the draft of the “Operated Types of Business Permitted by the Competent Authority under Subparagraph 3, Paragraph 3, Article 3 and Subparagraph 3, Paragraph 3, Article 4 of the Securities Investment Trust and Consulting Act” for public consultation and the repeal of the Letter of FSC dated October 26, 2023 on April 13, 2026. The key points are summarized as follows:<\/p>\n\n\n\n

(1) The core change is that originally the Enterprises operating certain business were required to obtain prior approval from FSC, while they will no longer need to seek case-by-case approval. In the future, the Enterprises will only be required to complete information filings periodically (by the fifth business day of each month) to the Securities Investment Trust and Consulting Association of the R.O.C. (SITCA).<\/p>\n\n\n\n

(2) The business involved in this change mainly include:<\/p>\n\n\n\n

(a) Securities investment consulting services with investment decision-making authority.<\/p>\n\n\n\n

(b) Securities investment consulting services with investment decision-making authority and execution of trades on behalf of clients.<\/p>\n\n\n\n

(c) Securities investment analysis and recommendations with execution of trades on behalf of clients.<\/p>\n\n\n\n

Reported by: Jeffrey Liu \/ Emilie Chang<\/strong><\/strong><\/p>\n\n\n\n

Editors:<\/strong>
Mike Lu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Stacy Lo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Jeffrey Liu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Kang-Shen Liu\u00a0\u00a0\u00a0(Partner)<\/strong>
David Tsai\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Angela Lin\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Paul Hsu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Alex Li\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong><\/td>		Counselors:<\/strong>
Echo Yeh<\/strong>
Sue Su<\/strong>
Jolene Wang (Lexcel Partners IP Firm)<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

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