Data Protection and Privacy 2026

TAIWAN Law and Practice Contributed by: Che-Hung Chen, Doris Lu, Jakob Huang and Meng-Ying Lee, Chen & Lin

• Restrictions on international transfer – when the competent authority imposes restrictions on inter - national data transfers, non-government agencies must comply with these limitations and refrain from transferring the data.

measures are taken, or when consent is given by the data subject in writing. Otherwise, the collection, processing and use of such sensitive data shall be prohibited. 1.4 Processing of Personal Data for Research and Development Purposes In general, companies providing products or services used by healthcare providers shall process and use personal data in compliance with the PDPA. Regarding processing personal data for research or development purposes, on 2 December 2025, the Legislative Yuan passed the National Health Insurance Data Management Act. Under that act, medical insti - tutions, academic research institutions, universities and legal entities or institutions commissioned by gov - ernment agencies may apply to use National Health Insurance (NHI) data outside its original statutory purposes (eg, policy analysis or academic research). Such use is limited to public-interest objectives and is subject to strict safeguards, including the requirement that NHI data be de-identified prior to use and that approved use be conducted only within designated secure environments. The use results may not contain any information capable of identifying an individual data subject, and commercial or profit-oriented use is expressly prohibited. Data subjects have the right to request the cessation of the use for purposes outside the original statutory purposes of all or part of their NHI data. Once record - ed, further use for purposes outside the original statu - tory purposes is prohibited, except for statutory duties by public authorities or urgent threats to life or safety. 1.5 Processing of Personal Data in the Context of Artificial Intelligence As mentioned in 1.1 Overview of Data and Privacy- Related Laws , the Artificial Intelligence Fundamental Act, which establishes a framework for the develop - ment and deployment of AI, was passed by Taiwan’s Legislative Yuan on 23 December 2025. Under the Artificial Intelligence Fundamental Act, the use of personal data in AI research and applica - tions must comply with privacy-protective principles. Competent authorities are required to consult with the

Data subject rights include the following: • access and inspection of personal data; • obtain copies of personal data;

• correction or supplementation of personal data; • suspension of collection, processing or use; and • deletion of personal data. A compliance checklist includes the following: • notice and transparency – inform data subjects of the items required under the PDPA; • consent management – obtain and document con - sent where required; • purpose limitation – ensure processing aligns with specific, legitimate purposes; • data accuracy – correct or supplement inaccurate data as needed; • data security – implement security measures to prevent being stolen, altered, damaged, destroyed or disclosed; • data subject requests – establish procedures to respond to access, correction, suspension or dele - tion requests; • marketing compliance – provide opt-out mecha - nism for marketing use; • international transfer – comply with restrictions on cross-border data transfers; and • (as applicable) – compliance with further sector- specific data protection management and main - tenance regulations promulgated by the relevant competent business authority. 1.3 Special Categories of Personal Data Under the PDPA, medical records, healthcare, genet - ics, sex life, physical examination and criminal records are considered “sensitive data” and the collection, processing and use of such data must be solely lim - ited to any of the statutory exceptional events – eg, when required by law, when public authorities or pri - vate entities are performing statutory duties within a necessary scope, provided appropriate security

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