Taiwan

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Relevant Laws

  • Anti Corruption Act
    • (Public servants) demanding, taking or promising to take bribes or other unlawful profits to perform acts violating official duties (Article 4.5)
    • (Public servants) demanding, taking or promising to take bribes or other unlawful profits to perform official acts (Article 5.3)
    • (Public servants) seeking unlawful gains for oneself or for others in matters under one’s charge or supervision (Article 6.4)
    • (Public servants) using opportunities afforded by one’s position or status for unlawful gains (Article 6.5)
    • Offering bribes or other things of value to a public servant in return for their performing or omitting of official duties (Article 11)
    • Offering bribes or other things of value to foreign officials, including officials in Chinese Mainland, Hong Kong, or Macao, in connection with trade, investment or other business activities (Article 11)
  • Criminal Code of the Republic of China1
    • (Public officials) demanding, taking or promising to take bribes or other unlawful profits to perform official acts (Article 121)
    • (Public officials) demanding, taking or promising to take bribes or other unlawful profits to perform acts violating official duties (Article 122)
    • Offering bribes or other things of value to a public servant in return for the breach of their official duties (Article 122)
    • (Prospective public official or arbitrator) demanding, agreeing to accept, or accepting bribe or other improper benefits for an official act and performs such act after becoming a public official or arbitrator (Article 123)
    • (Public officials) seeking to gain illegal benefits from a function under one’s control or supervision and gains benefits (Article 131)
    • Illegal benefit/breach of trust by agents (private bribery) (Article 342)
  • Securities and Exchange Act 
    • (Director, supervisor, or employee of a stock exchange) demanding, agreeing to accept or accepting improper benefits in connection with the performing or violation of duties (Article 172)

Enforcement Authorities

Publicly-Available Resources


When both the Anti-Corruption Act and the Criminal Code apply, the former governs.

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