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What are the laws governing the sale and purchase of real estate by foreign nationals in Taiwan? What documents do they have to prepare?

  1. Acquisition of real estate by foreign nationals in Taiwan is governed by Articles 17 and 20 of the Land Act, as well as relevant regulations in the “Operational Directions for Foreigners to Acquire Land Rights in Taiwan”
  2. Foreign nationals purchasing real estate are required to submit the following documents to the Land Registration Office where the land is located :
    (1)Application form for land registration.
    (2)Identification documents of obligor and oblige of changes in land rights.
    (3)Contract of sale and purchase.
    (4)Tax payment or tax exemption documents.
    (5)Certificate of Reciprocity (has included in the table of reciprocal countries, therefore not necessary).
    (6)Certificate of zoning for land use (do not need to submit if the land is considered non-urban).
    (7)Land ownership certificate.
    (8)Authorization document (attach if individual is unable to apply personally).
    (9)Other documents of evidence required according to the provisions of the Central Land Administration.
  3. In addition, for the procedures, information, and documentation involved in the acquisition of land rights by foreign nationals in Taiwan, please visit the global website of the Department of Land Administration, M.O.I. at http://www.land.moi.gov.tw and download application form on “free download”.