Enforcement of Judgments 2025

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

3. Foreign Judgments 3.1 Legal Issues Concerning Enforcement of Foreign Judgments Vietnamese Judgments The Taipei Economic and Cultural Office in Vietnam and the Vietnam Economic and Cultural Office in Taipei have entered into the Agreement between the Taipei Economic and Cultural Office in Vietnam and the Viet - nam Economic and Cultural Office in Taipei on Judi - cial Assistance in Civil Matters (the “Taiwan-Vietnam Mutual Legal Assistance Agreement”) dated 12 April 2010 for the purpose of strengthening co-operation in judicial assistance on civil-related matters between Vietnam and Taiwan. According to Article 19 of the Taiwan-Vietnam Mutual Legal Assistance Agreement, recognition and enforcement within the territory of one of the contractual parties in respect of civil judgments rendered by the other party shall be subject to the Taiwan-Vietnam Mutual Legal Assistance Agreement. To enforce a Vietnamese judgment in Taiwan, the creditor holding a judgment rendered by Vietnamese authorities/courts shall first file a lawsuit in Taiwan to obtain a recognition and enforcement decision; the creditor may then initiate compulsory enforcement of the Vietnamese judgment. Pursuant to Article 20 of the Taiwan-Vietnam Mutual Legal Assistance Agreement, Taiwan courts shall recognise and enforce a judgment rendered by Vietnamese authorities/courts only if the following requirements are met: • Finality: The judgment is legally effective, binding and final, and also enforceable in accordance with Vietnamese law. • Competent Authority: The judgment is rendered by the courts, the prosecutor’s office and other authorities having jurisdiction over civil matters, and is made in accordance with Vietnamese law. • Observation of the Laws of Taiwan and Lis Pen - dens: The judgment rendered by Vietnamese authorities/courts has come into force and is not contrary to Taiwanese law; or Taiwanese courts have not recognised and enforced an effective decision rendered by a third jurisdiction in the same litigation; or the same case has not been brought to a Taiwanese court.

• Due Process: The judgment rendered by Vietnam - ese authorities/courts has been issued in proceed - ings where the procedural rights of litigants or their legal representatives have been properly secured. • Security and Public Order in Taiwan: The recogni - tion and enforcement of the judgment rendered by Vietnamese authorities/courts shall not prejudice Taiwan’s national security, public policy or contra - dict fundamental principles of Taiwanese law. Chinese Judgments Without a formal procedure to recognise a judgment rendered by the Chinese court, such judgments are unenforceable in Taiwan. Enforcement of Chinese judgments is subject to the Act Governing Relations between the People of the Taiwan Area and the Main - land Area (the “Cross-Strait Relations Act”). Article 74 (1) of the Cross-Strait Relations Act prescribes that, prior to the compulsory enforcement proceedings, a creditor must petition a Taiwanese court for recogni - tion of the Chinese judgment. Requirements for rec - ognition include that: • the judgment is a final and irrevocable civil ruling or judgment; • the judgment is not contrary to the public order or good morals of Taiwan; and • a binding civil judgment made in Taiwan must be able to be recognised (through a recognition order), and be an enforceable title, in China (ie, reciprocity is required). Judgments From Other Jurisdictions Foreign judgments from other jurisdictions are recog - nised in principle. However, before initiating compul - sory enforcement proceedings on a foreign judgment, a creditor must file a lawsuit to the local court for per - mission to enforce the foreign judgment. The court will not review the merits of the foreign judgment; instead, it will assess whether any circumstances exist as set forth in the negative list for non-recognition stipulated in Article 402 (1) of the Taiwan Code of Civil Procedure (more details are outlined in 3.3 Categories of Foreign Judgments Not Enforced ).

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