{"id":6204,"date":"2026-07-07T19:34:00","date_gmt":"2026-07-07T11:34:00","guid":{"rendered":"https:\/\/www.lexgroup.com.tw\/6204\/"},"modified":"2026-07-07T19:49:46","modified_gmt":"2026-07-07T11:49:46","slug":"%e6%83%87%e5%ae%89%e6%b3%95%e4%bb%a4%e9%9b%99%e9%80%b1%e5%88%8a-%e7%ac%ac491%e6%9c%9f","status":"publish","type":"post","link":"https:\/\/www.lexgroup.com.tw\/en\/6204\/","title":{"rendered":"Lexgroup Newsletter (Issue No. 491)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><strong>Labor<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.<strong><em><u>Draft of &#8220;Regulations for the Prevention of Workplace Bullying&#8221;<\/u><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On June 23, 2026, the Ministry of Labor announced the &#8220;Regulations for the Prevention of Workplace Bullying&#8221; (Regulations), which took effect on July 1, 2026. We summarize key points below:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1) Legal basis for the Regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2) Principles and considerations for determining workplace bullying.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(3) Methods for calculating the number of employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(4) Employers should provide employees with a work environment free from workplace bullying and take appropriate preventative and handling measures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(5) Prevention measures employers should take according to the size of their business; and immediate, effective, and appropriate measures to be taken upon becoming aware that an employee has been subjected to workplace bullying.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(6) Methods and time limits for employees to file workplace bullying complaints, and the circumstances under which employers decide whether to accept or reject such complaints and the processing time limits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(7) Establishment of the complaint handling unit, its composition, and the matters it is responsible for handling.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(8) Upon receiving a workplace bullying complaint, the complaint handling unit should log it into the system within the prescribed time limit, according to the content and method of the announcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(9) Principles for employers to handle complaints, the composition of the investigation team, and the qualifications of its personnel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(10) Principles and procedures for employers to handle and coordinate when the complainant wishes to do so.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(11) Conflict of interest avoidance for personnel involved in the investigation, handling, or appeal process of a complaint.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(12) Matters to be followed by employers when conducting investigations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(13) Time limits and content for processing investigation reports; procedures for handling cases where a party refuses to cooperate with the investigation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(14) Procedures for handling investigation decisions, and the content and time limits for written notification to the parties involved.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(15) Factors for considering the severity of workplace bullying, and regulations for employers to appropriately discipline or handle perpetrators according to the severity of the offense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(16) Employers shall not impose adverse actions on workers who file complaints or assist others in filing complaints.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(17) Procedures and time limits for employers with fewer than 30 employees or more than 30 but less than 100 employees to handle complaints, investigations, and processing of workplace bullying cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(18) Procedures and time limits for parties dissatisfied with investigation decisions to appeal; procedures for employers to review appeals and the composition of the appeal investigation team.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(19) Regulations requiring a reinvestigation of an employer&#8217;s investigation results if determined by the competent authority or labor inspection agency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(20) Regulations governing employers&#8217; follow-up, evaluation, supervision, and retention of relevant implementation records regarding workplace bullying complaints.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(21) Mechanisms for handling workplace bullying cases involving other laws and regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(22) Applicable laws and regulations for workplace bullying complaints accepted by employers prior to the implementation of the Regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(23) Effective date of the Regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Reported by: David Tsai \/ Hank Chang<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Virtual Assets<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.<strong><em><u>Draft Virtual Asset Service Act<\/u><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Following the Executive Yuan&#8217;s approval of the draft Virtual Asset Service Act (&#8220;Act&#8221;) on April 2, 2026 (please refer to Issue No. 486 of our Newsletter), the Legislative Yuan passed the Act on its third reading on June 30, 2026.\u00a0 The key features of the enacted version are summarized as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1) The categories and scope of virtual asset service providers (&#8220;VASPs&#8221;) include exchanges, trading platforms, transfer providers, custodians, underwriters, lenders and other virtual asset service providers (seven (7) types in total);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2) The regulatory framework applicable to VASPs has been further strengthened, covering, among other things, financial and business operations, the qualifications of responsible persons and business personnel, internal control and audit systems, cybersecurity management, review mechanisms for the listing and delisting of virtual assets, segregation and custody of client assets, outsourcing arrangements, civil liability to clients, and the filing of financial reports;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(3) To stipulate that the issuance of stablecoins within Taiwan is subject to the consent of the Central Bank and the approval of the Financial Supervisory Commission (&#8220;FSC&#8221;).\u00a0 Issuers are also required to maintain full reserve assets, place such reserve assets in trust, conduct periodic audits, and make relevant disclosures;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(4) (4) The Act reinforces the prohibition against unfair market practices by expressly prohibiting false or fraudulent conduct and market manipulation. Violators may be subject to imprisonment for a term of not less than three years and not more than ten years, and may also be fined between NT$ ten (10) million and NT$ two hundred (200) million; and<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(5) The transitional arrangements for existing market participants have been revised. The effective date of the Act will be determined separately by the Executive Yuan.\u00a0 VASPs that have completed anti-money laundering registration before the Act takes effect, as well as financial institutions that have already provided relevant services in accordance with FSC regulations, must apply to the FSC for a license within twelve (12) months after the Act comes into force, and must obtain the FSC&#8217;s approval and license within twenty-one (21) months after the Act takes effect.\u00a0 Where necessary, the foregoing period may be extended once for up to three (3) additional months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reported by: Stacy Lo \/ Jeffrey Liu \/ Zoe Chen<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.<strong><em><u>Draft Amendments to the Income Tax Act, the House Tax Act, and the Land Tax Act (Easing the Living Burden on Married and Child-Rearing Families)<\/u><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On June 25, 2026, the Executive Yuan approved the draft amendments proposed by the Ministry of Finance to Articles 17 and 126 of the Income Tax Act, Articles 5-1 and 6 of the House Tax Act, and Articles 17-1 and 19 of the Land Tax Act, with the aim of comprehensively easing the burden on married and child-rearing families. The bills will be submitted to the Legislative Yuan for review. We summarize the key points as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1) Draft amendments to Articles 17 and 126 of the Income Tax Act:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(a) The exemption amount for a taxpayer&#8217;s minor children who are supported by the taxpayer shall be increased by 50%. (Amended Article 17)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(b) The amendment shall apply from January 1, 2026, meaning that a taxpayer may claim the deduction when filing the individual income tax return in May 2027. (Amended Article 126)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2) Draft amendments to Articles 5-1 and 6 of the House Tax Act: For a nationwide single owner-occupied residence held by a member of a married or child-rearing family as defined under Article 4, Paragraph 1 of the Housing Act, local governments may grant an appropriate reduction of or exemption from the house tax. (Amended Article 5-1)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(3) Draft amendments to Articles 17-1 and 19 of the Land Tax Act: For the land on which a nationwide single owner-occupied residence held by a member of a married or child-rearing family as defined under Article 4, Paragraph 1 of the Housing Act is situated, local governments may grant an appropriate reduction of or exemption from the land value tax. (Amended Article 17-1)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong><strong>Reported by: Alex Li<\/strong><\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Financial<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.<strong><em><u>Extension of the Trial Period for the Kaohsiung Asset Management Zone Programs Until June 30, 2027<\/u><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On June 16, 2026, the Financial Supervisory Commission (&#8220;FSC&#8221;) announced that it would extend the trial period for the various pilot business initiatives conducted by financial institutions in the Kaohsiung Asset Management Zone (the &#8220;Zone&#8221;) until June 30, 2027.\u00a0 The FSC has also correspondingly extended the deadlines for submitting the pilot results and the audit findings prepared by the institutions&#8217; internal audit units, to facilitate financial institutions&#8217; further development of the relevant businesses and accumulation of practical experience.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The FSC is also reviewing the various pilot businesses, assessing whether suitable pilot items may be expanded for nationwide implementation, and is exploring a further expansion of the pilot items within the Zone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Reported by: Stacy Lo \/ Linda Guo<\/strong><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Editors:<\/strong> <br><strong>Mike Lu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong> <br><strong>Stacy Lo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong> <br><strong>Jeffrey Liu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Partner)<\/strong> <br><strong>Kang-Shen Liu\u00a0\u00a0\u00a0 \u00a0\u00a0(Partner)<\/strong> <br><strong>David Tsai\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Partner)<\/strong> <br><strong>Angela Lin\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong> <br><strong>Paul Hsu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong> <br><strong>Alex Li\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong><\/td><td><strong>Counselors:<\/strong> <br><strong>Echo Yeh<\/strong> <br><strong>Sue Su<\/strong> <br><strong>Jolene Wang (Lexcel Partners IP Firm)<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Labor 1.Draft of &#8220;Regulations for the Prevention of Workplace Bullying&#8221; On June 23, 2026, the Ministry of Labor announced the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":628,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[37],"tags":[],"class_list":["post-6204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biweekly-newletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/posts\/6204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/comments?post=6204"}],"version-history":[{"count":2,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/posts\/6204\/revisions"}],"predecessor-version":[{"id":6207,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/posts\/6204\/revisions\/6207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/media\/628"}],"wp:attachment":[{"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/media?parent=6204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/categories?post=6204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lexgroup.com.tw\/en\/wp-json\/wp\/v2\/tags?post=6204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}