{"id":6356,"date":"2026-11-06T17:47:03","date_gmt":"2026-11-06T09:47:03","guid":{"rendered":"https:\/\/www.lexgroup.com.tw\/6356\/"},"modified":"2026-11-06T18:03:18","modified_gmt":"2026-11-06T10:03:18","slug":"%e6%83%87%e5%ae%89%e6%b3%95%e4%bb%a4%e9%9b%99%e9%80%b1%e5%88%8a-%e7%ac%ac499%e6%9c%9f","status":"publish","type":"post","link":"https:\/\/www.lexgroup.com.tw\/en\/6356\/","title":{"rendered":"Lexgroup Newsletter (Issue No. 499)"},"content":{"rendered":"\n

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

1.Ministry of Labor Announcement: Amendments to the Minimum Wage, Effective 1 January 2027.<\/u><\/em><\/strong><\/p>\n\n\n\n

The Minimum Wage Review Committee held a meeting on 24 September 2026 and resolved to adjust the minimum wage.\u00a0 From 1 January 2027, the monthly minimum wage will increase from NT$29,500 to NT$30,900.\u00a0 The hourly minimum wage will increase from NT$196 to NT$205.\u00a0 The adjustment has been approved by the Executive Yuan and announced for implementation.<\/p>\n\n\n\n

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

Taxation<\/u><\/strong><\/strong><\/p>\n\n\n\n

2.Amendments to the Draft Enforcement Rules of the Estate and Gift Tax Act<\/u><\/em><\/strong><\/p>\n\n\n\n

On 19 October 2026 the Ministry of Finance announced the draft amendments to the Enforcement Rules of the Estate and Gift Tax Act for public consultation.\u00a0 The draft amendments, to align with the amendments to the parent law, revise the rules on estate tax filing, payment, and payment of tax in kind. The public consultation period ends on 18 December 2026. The key amendments are summarized below:<\/p>\n\n\n\n

(1) Clarification of Tax Filing and Payment Obligations for Estate Property and Property Gifted During the Decedent’s Lifetime<\/p>\n\n\n\n

Under the current rules, all taxpayers must jointly file the estate tax return. However, the tax payment notice is generally sent only to the person who files the return.
The draft amendments clarify that taxpayers liable for estate tax on the general estate and taxpayers liable for deemed estate tax on property gifted during the decedent’s lifetime must jointly file the tax return. Separate tax payment notices must be issued and served for the general estate tax and the deemed estate tax payable by each donee.<\/p>\n\n\n\n

(2) Introduction of a Time Limit for Deferred Payment Relating to the Claim for Distribution of Residual Marital Property<\/p>\n\n\n\n

Under the current rules, there is no time limit for deferred payment of property related to the Claim for Distribution of Residual Marital Property. The draft amendments provide that the deferred payment period may not exceed the five-year period prescribed by the parent Act for tax recovery.<\/p>\n\n\n\n

(3) Revision of the Commencement Date of the Estate Tax Filing Period in Cases Involving a Declaration of Death<\/p>\n\n\n\n

The starting date of the estate tax filing period in cases involving a judicial declaration of death will be changed. Under the current rules, the period starts on the date the judgment is pronounced. Under the draft amendments, it will start on the day following the date on which the judgment becomes final.<\/p>\n\n\n\n

(4) Revision of Documentation Requirements and the Scope of Property Eligible for Payment of Tax in Kind.<\/p>\n\n\n\n

To align with the amendments to the parent Act, the draft amendments specify the documents required for payment of tax in kind.<\/p>\n\n\n\n

Where heirs use estate property jointly owned by them or other taxable property to pay tax in kind, they must submit relevant documents, including a consent form signed by all heirs.Where property other than estate property is used to pay tax in kind, a consent form signed or sealed by the property owner must be submitted.<\/p>\n\n\n\n

The draft amendments also specify the types of real property that may be used as collateral to obtain a Certificate of Consent to Transfer. Such property is limited to land or buildings located in the R.O.C that are subject to estate or gift tax.<\/p>\n\n\n\n

Reported by: Paul Hsu \/ Lynn Lin<\/strong><\/strong><\/p>\n\n\n\n

3.Draft Amendments to Regulations Governing Application of Income Tax Deferral in Accordance With Industrial Innovation Statute for Public Consultation<\/u><\/em><\/strong><\/p>\n\n\n\n

On 20 October 2026, the Ministry of Finance announced the draft amendments to the Regulations Governing Application of Income Tax Deferral in Accordance With Industrial Innovation Statute for public consultation.\u00a0 We summarize below:<\/p>\n\n\n\n

(1) Increase in the Income Tax Deferral Limit for Stock-Based Employee Compensation:<\/p>\n\n\n\n

The annual limit, calculated based on the market value of shares in the year of acquisition or the year in which they may be disposed of, is increased from NT$5 million to NT$10 million.\u00a0 Shares or employee stock option certificates acquired before the amendments take effect remain subject to the former NT$5 million limit, even if the shares become disposable or the options are exercised thereafter.<\/p>\n\n\n\n

(2) Adjustment of the Monetary Threshold for Determining Share Market Value:<\/p>\n\n\n\n

The reference to the aggregate amount of NT$5 million is revised to NT$10 million to reflect the increased deferral limit, while the existing methods for determining the market value of shares remain unchanged.<\/p>\n\n\n\n

(3) Effective Period of the Amendments:<\/p>\n\n\n\n

The proposed amendments swill take effect on 1 January 2027 and remain in force until 31 December 2029.<\/p>\n\n\n\n

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

Intellectual Property<\/strong><\/strong><\/p>\n\n\n\n

4. Amendments to the Patent Act regarding Design Patents<\/u><\/em><\/strong><\/p>\n\n\n\n

On 22 October 2026, the Executive Yuan passed draft amendments to the Patent Act proposed by the Ministry of Economic Affairs (MOEA). These amendments aim to address the booming development of emerging digital industries, such as virtual reality and augmented reality, and to align with international design protection trends. The draft will be submitted to the Legislative Yuan for deliberation. We summarize below:<\/p>\n\n\n\n

(1) Independent Protection for Computer-Generated Icons and GUIs:<\/p>\n\n\n\n

A computer-generated icon or a graphical user interface (GUI) is a patent-eligible subject matter, thereby allowing them to be independently protected as a design patent in response to industry trends.<\/p>\n\n\n\n

(2) Implementing a system for \u201cMultiple Embodiments of Similar Designs in a Single Application\u201d:<\/p>\n\n\n\n

Referencing international legislative practices, including the Hague Agreement, the European Union (EU), and the United States (US), a new system for multiple embodiments of similar designs in one single application is added Corresponding amendments are also made to relevant provisions concerning amendments, invalidation proceedings, and other related matters.<\/p>\n\n\n\n

(3) Change of the Grace Period for Filing a Design Patent Application after its publication:<\/p>\n\n\n\n

For filing a design patent application after a publication of the design, a 6-month grace period is changed to a 12-month grace period.<\/p>\n\n\n\n

(4) Relaxation of Timings for Filing Divisional Applications After Allowance of a Design Patent:<\/p>\n\n\n\n

The timing for filing a divisional application for a design patent is revised.\u00a0 Under the new provisions, an applicant may file a divisional application within 3 months after receiving the notice of allowance in the examination or re-examination proceeding of the original application, instead of only the timing prior to the issuance of a re-examination decision.<\/p>\n\n\n\n

(5) Expansion of dispute scenarios for recording the ownership change:<\/p>\n\n\n\n

In practice, private law relationships involved in ownership disputes over the right to filing a patent application or a patent right are not limited to employment relations; they may also encompass independent contractor agreements, misappropriation, and so on. The amended provisions relax the restrictions to allow the true owner, after resolving the dispute through civil remedies, to apply to the competent patent authority for recordal of the ownership change.<\/p>\n\n\n\n

(6) Transitional Provisions:<\/p>\n\n\n\n

Transitional provisions are added to address the handling of patent invalidation cases filed before the amendments take effect.\u00a0\u00a0 The provisions also clarify the circumstances in which pending applications are subject to the amended provisionals concerning the grace period, the system for filing multiple embodiments of similar designs in one single application, and the timings for filing a divisional application.<\/p>\n\n\n\n

Reported by: Jolene Wang \/ Crick Liang<\/strong><\/strong><\/p>\n\n\n\n

Financials<\/strong><\/strong><\/p>\n\n\n\n

5.Amendment to the Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises or Persons Providing Virtual Asset Services<\/u><\/em><\/strong><\/p>\n\n\n\n

On 20 October 2026, the Financial Supervisory Commission (FSC) announced the amendment to the Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises or Persons Providing Virtual Asset Services.\u00a0 Please refer to Item 4 in Lexgroup Newsletter (Issue No. 495)<\/a> for a detailed summary.<\/p>\n\n\n\n

Reported by: Stacy Lo \/ Oscar Chung<\/strong><\/strong><\/p>\n\n\n\n

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

6.Ruling Regarding Types and Scope of Foreign Securities Eligible for Investment Consulting Services by Entities Engaging in Foreign Securities Investment Consulting Business<\/u><\/em><\/strong><\/p>\n\n\n\n

On 16 October 2026, the FSC issued a ruling regarding the types and scope of foreign securities in respect of which entities engaging in foreign securities investment consulting business may provide investment consultation, and repealed the previous ruling dated 15 April 2020.<\/p>\n\n\n\n

The new ruling expands the scope of eligible foreign securities to include actively managed exchange-traded funds that are in the nature of securities investment trust funds and real estate investment trusts (REITs).<\/p>\n\n\n\n

Reported by: Jeffrey Liu \/ Zoe Chen<\/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 \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(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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