Taiwan's Procedures For Foreign Lawyers To Apply For A License To Practice And An Employment Gold Card
Since Taiwan joined the World Trade Organization (WTO) in 2002 and has been subject to the General Agreement on Trade in Services (GATS), foreign lawyers may register themselves and start their international practices in Taiwan. According to research reports issued by the Taiwanese Ministry of Justice, neighboring jurisdictions such as Hong Kong and Singapore each has over a thousand foreign legal affairs attorney. However, as of the end of 2024, Taiwan had only 88 foreign lawyers holding a Foreign Legal Affairs Attorney License, indicating significant growth potential in Taiwan's foreign legal services market.
For foreign lawyers seeking to practice in Taiwan, the threshold lies in obtaining Foreign Legal Affairs Attorney qualifications. Additionally, since 2018, Taiwan established the Employment Gold Card, combining work permits, residence visas, Alien Resident Certificates (ARC), and re-entry permits into a single document as an incentive for foreign professionals looking to work in Taiwan. How can foreign attorneys (solicitors or barristers) obtain both of the Foreign Legal Affairs Attorney License and the Employment Gold Card so that they can practice in Taiwan?
Step 1: Applying for a Foreign Legal Affairs Attorney License
To apply for this license, foreign lawyers must submit the following documents:
Two 2-inch passport photos, taken within the last six months.
Original passport.
Original foreign lawyer qualification certificate and proof of no disciplinary actions—these documents must be verified by Taiwan's overseas representative offices, for example, embassies, consulates, or Taiwan Economic and Cultural Offices.
Proof of at least five years of practice under the foreign lawyer's original qualification—this can be provided by a foreign bar association as official registration records.
Proof of compliance with Section 1(1) of Article 5 of Taiwan's Attorney Act — please note that this must also be verified by Taiwan's overseas representative offices.
Proof of payment of certification fees, NTD 3,000.
For documents (3), (4), and (5) that are issued in a foreign language, applicants must also provide a Chinese translation, which must be verified or notarized by a Taiwan's overseas representative office, a Taiwan court, or a certified Notary.
Step 2: Joining the Local Bar Association
Once the Foreign Legal Affairs Attorney License is obtained, you must join the bar association where you want to practice within six months. Failure to do so will result in license revocation or cancellation. See Section (5) of Article 124 of the Taiwanese Attorney Regulation Act.
Step 3: Applying for the Employment Gold Card
Foreign legal affairs attorneys applying for the Employment Gold Card must meet at least one of the following requirements:
Previously or currently holding a position in a foreign state or in Taiwan with a most recent monthly salary of at least NTD 160,000.
Previously or currently holding a position outside Taiwan as a chair professor, professor, associate professor or assistant professor of a university, or as a research fellow, associate research fellow or assistant research fellow of a research institution.
Holding a law related executive position or above in a law firm or corporation.
Having been recommended by the National Bar Association or the local bar association to which the attorney belongs.
Moreover, in terms of satisfying of the salary requirement, you may provide proof in one of the following ways: (a) Tax statements showing income from any of the past three years, such as the F-2 Form (U.S.), T4 Slip (Canada), or P60 Form (U.K.), OR, (2) Employment contract with a Taiwan law firm, explicitly indicating a monthly salary provision of at least NTD 160,000.
Practice Scope Restrictions
Once certified, foreign legal affairs attorneys must be mindful of practice limitations. According to Section 1 of Article 120 of the Taiwan's Attorney Regulation Act, foreign legal affairs attorneys may only practice the international legal affairs of their home jurisdiction or international law.
Additionally, Article 23 of the Enforcement Rules for the Attorney Regulation Act defines international legal affairs as "legal affairs all or part of which is subject to the jurisdiction of the courts of the home jurisdiction or to which the laws of the home jurisdiction or the applicable treaties, international agreements or international practices apply". Violation will lead to criminal penalties. See Section 2 of Article 127 of the Taiwan's Attorney Regulation Act.
Tax Considerations
A critical point to note is that Taiwan determines local taxable income based on where the legal services are physically provided. Therefore, even if a foreign legal affairs attorney is employed by an overseas law firm, performs firm-assigned work, and receives salary/compensation from that firm, as long as the attorney performs legal affairs within Taiwan, their earnings will be considered as Taiwan-sourced income and subject to Taiwanese income tax.
