Enforcement of Judgments 2026

TAIWAN Law and Practice Contributed by: Yafen Lin, Peng-Kwang Chen, I-Ming Chen and Weiyu Chiang, Formosa Transnational Attorneys at Law

Arbitral Awards From Other Jurisdictions Pursuant to Article 50 of the Taiwan Arbitration Law, if a party applies to the court for recognition of a foreign arbitral award, the respondent may request the court to dismiss the application within 20 days from the date of receipt of the notice of the application, on any of the following grounds: • the arbitration agreement is invalid as a result of the incapacity of a party pursuant to the law cho - sen by the parties to govern the arbitration agree - ment; • the arbitration agreement is null and void pursu - ant to the chosen governing law of such arbitration agreement, or, in the absence of a choice of law, pursuant to the law of the country where the arbi - tral award was made; • a party is not properly served with the notice of the appointment of an arbitrator or any other matter in the arbitral proceedings that shall be served, or there is any other factor that gives rise to lack of due process; • the arbitral award involves a dispute irrelevant to the subject matter of the arbitration agreement, or falls beyond the scope of the arbitration agree - ment, unless the offending portion can be severed from and not affect the remainder of the arbitral award; • the composition of the arbitral tribunal or the arbitration proceedings contravenes the arbitration agreement between the parties, or, in the absence of an arbitration agreement, contravenes the law where the arbitration is seated; or • the arbitral award is not yet binding between the parties or has been suspended or revoked by a competent authority. 4.4 Process of Enforcing Arbitral Awards In principle, the holder of a domestic award must obtain an enforcement order to initiate the compul - sory enforcement procedures. For further details, see 4.1 Legal Issues Concerning Enforcement of Arbitral Awards . Arbitral Awards From China Pursuant to Article 68 of the Enforcement Rules for the Act Governing Relations Between the People of the Taiwan Area and the Mainland Area, before apply -

ing for recognition in a Taiwanese court, a Chinese arbitral award must be authenticated (verified) by an institution set up or designated by the Executive Yuan or a private organisation entrusted by the Executive Yuan. The Straits Exchange Foundation is the institute entrusted by the Mainland Affairs Council to handle the authentication of documents between China and Taiwan. Arbitral Awards From Other Jurisdictions Pursuant to Article 48 of the Taiwan Arbitration Law, an applicant must submit the following documents to the competent court in support of an application for a recognition order: • the original arbitral award or an authenticated copy thereof; • the original arbitration agreement or an authenti - cated copy thereof; and • the full text of the foreign jurisdiction’s arbitra - tion laws and regulations, the rules of the foreign arbitration institute, or the rules of the international arbitration institute that apply to the foreign arbitral award. If the documents listed above are presented in any other foreign language, corresponding Chinese trans - lations must be submitted to the court. Additionally, the term “authenticated” above means authentica - tion of the copies by the embassies and missions, representative offices, liaison offices or any other institutions officially authorised by the government of Taiwan. 4.5 Costs and Time Taken to Enforce Arbitral Awards Costs Application for a confirmation/recognition/ enforcement order To apply for confirmation/recognition/enforcement of an arbitral award, one must pay the district court the non-litigation fee as described in 3.5 Costs and Time Taken to Enforce Foreign Judgments . Enforcement of arbitral awards The cost of enforcement of an arbitral award is 0.8% of the sum to be enforced.

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