How to File a Commercial Lawsuit in Taiwan (step‑by‑step), 2026 Update

Understanding how to file a commercial lawsuit in Taiwan in 2026 is essential for any business, creditor, or in‑house counsel team facing a contract breach, unpaid debt, or other commercial dispute on the island. Taiwan’s courts follow a structured civil litigation procedure governed primarily by the Code of Civil Procedure (民事訴訟法) and, for larger or more complex disputes, the Commercial Case Adjudication Act (商業事件審理法). A significant procedural change now in full effect requires mandatory pre‑trial mediation for many commercial cases, altering the filing workflow that practitioners followed in previous years.

This guide sets out every step from pre‑filing assessment through judgment and enforcement, lists the documents needed, maps the timeline and key deadlines, and provides indicative costs, all updated to reflect the rules and court practice applying in 2026.

Overview of the Commercial Lawsuit Process in Taiwan and Who It Applies To

A commercial lawsuit in Taiwan covers civil claims arising between businesses or between a business and an individual in a commercial context. Typical matters include breach of contract, debt recovery, shareholder disputes, unfair competition claims, and applications for provisional relief such as injunctions or asset preservation orders. The process does not cover administrative disputes, criminal matters, or small claims handled under the simplified procedure (generally claims under NT$500,000).

Jurisdiction is determined by a combination of the defendant’s domicile or principal place of business, the place where the obligation was to be performed, and any contractual forum‑selection clause. Cases involving major commercial disputes, such as those exceeding certain value thresholds or involving publicly listed companies, may fall under the Commercial Court divisions established at the Intellectual Property and Commercial Court pursuant to the Commercial Case Adjudication Act. All other commercial claims are filed at the competent District Court.

The commercial lawsuit process in Taiwan can be summarised in five core stages:

1. Assess the claim, preserve evidence, and send a pre‑action demand.
2. Confirm jurisdiction, prepare for mandatory mediation, and draft the complaint.
3. File the complaint at the appropriate court and prepay court fees.
4. Participate in court‑ordered mediation and pretrial procedures.
5. Proceed to trial (if mediation fails), obtain judgment, and enforce.

Each stage is explained in detail below, with the documents, deadlines, and costs you should expect at every point.

Eligibility and Prerequisites for Filing a Commercial Lawsuit in Taiwan

Any natural person, domestic company, or foreign entity with legal standing may commence a commercial action in Taiwan, provided the court has subject‑matter and territorial jurisdiction. Standing requires the plaintiff to demonstrate a direct legal interest in the claim, for example, as a party to the breached contract or as a registered holder of the infringed right.

Before filing, confirm the following requirements are met:

• Subject‑matter jurisdiction. Standard commercial claims are heard by the District Court. Major commercial cases, generally those involving company law disputes of publicly issued companies, or claims exceeding statutory value thresholds, must be filed with the Commercial Court division of the Intellectual Property and Commercial Court.
• Statute of limitations. The general limitation period for contractual claims under the Civil Code is 15 years; however, shorter periods apply to specific claim types (for example, two years for claims arising from sales of goods or services). Confirm the applicable limitation period before filing to avoid a time‑bar defence.
• Local address for service. A plaintiff (or its counsel) must provide a domestic address at which court documents can be served. Foreign plaintiffs without a Taiwan address should appoint local counsel or designate a service agent in Taiwan.

Special Notes for Foreign Plaintiffs

Foreign companies and individuals may sue in Taiwan. Key additional requirements include: a notarised and apostilled (or consularly legalised) Power of Attorney authorising Taiwan counsel; certified Chinese translations of all foreign‑language documents; and corporate registration documents proving the foreign entity’s legal existence and the authority of the signatory. Where Taiwan does not have an apostille arrangement with the plaintiff’s home jurisdiction, documents must be authenticated through the nearest Taiwan representative office or consulate.

Step‑by‑Step Procedure to File a Commercial Lawsuit in Taiwan

The following numbered steps walk through the entire filing and litigation procedure. Durations are indicative and vary by court district and case complexity.

Step 1, Conduct a Pre‑Filing Assessment and Send a Demand Letter

Before initiating court proceedings, the plaintiff or its counsel should assemble all relevant evidence, contracts, invoices, correspondence, payment records, and any expert reports, and assess the merits and quantum of the claim. Sending a formal pre‑action demand letter to the defendant is not a statutory prerequisite in most commercial cases, but it is strongly recommended. A demand letter creates a clear record that the plaintiff sought to resolve the dispute before litigation, which can be relevant during mandatory mediation. It also starts or confirms the running of default interest. Allow one to two weeks for evidence gathering and the demand process.

Step 2, Confirm Jurisdiction and Prepare for Mandatory Mediation

Determine whether the claim falls within the jurisdiction of a District Court or the Commercial Court. Check any forum‑selection clause in the contract and confirm the defendant’s registered address. Under the 2026 procedural framework, courts now require or strongly encourage pre‑trial mediation for commercial disputes. Plaintiffs should begin preparing a mediation position statement and settlement parameters at this stage, as the court may schedule mediation shortly after the complaint is filed. Jurisdiction confirmation typically takes one to three days; mediation preparation should run in parallel with complaint drafting.

Step 3, Draft and File the Complaint and Prepay Court Fees

The complaint (訴狀) must be filed in Chinese at the competent court. It should set out the parties, the factual basis of the claim, the legal grounds, the relief sought (including any interest calculations), and a numbered list of supporting evidence. The complaint must be accompanied by the Power of Attorney, corporate documents (for company plaintiffs), an evidence list, certified translations of any foreign‑language exhibits, and a copy of the pre‑action demand letter.

The plaintiff must prepay the court filing fee at the time of filing. The fee is calculated on a sliding scale based on the value of the claim, as set out in the official court fee schedule published by the Judicial Yuan. Failure to prepay the correct amount will result in the court rejecting the filing or ordering supplementary payment within a set deadline. The court issues a filing receipt on the day of submission. Electronic filing is available and increasingly encouraged at major District Courts, particularly in Taipei, and is mandatory for cases before the Commercial Court.

Step 4, Participate in Court‑Ordered Mediation (Mandatory Pre‑Trial Mediation)

Under the current framework, the court will typically order or schedule a mediation session before proceeding to full trial. For cases governed by the Commercial Case Adjudication Act, mandatory mediation is a defined step in the adjudication process. The court appoints a mediator (often a judge or a court‑appointed mediation committee member) and sets a date, usually within two to six weeks of filing. Both parties must attend. If mediation succeeds, the settlement agreement is recorded by the court and has the same enforceability as a judgment. If mediation fails, the case proceeds to the pretrial stage and eventually to trial.

Plaintiffs should arrive at mediation with a clear settlement range and supporting documentation, as early indications suggest that courts view mediation preparation as a measure of the parties’ good faith.

Step 5, Serve Process on the Defendant (Domestic and Foreign Service)

Once the complaint is formally accepted, the court arranges service of process on the defendant. For domestic defendants, the court typically serves documents through its own process servers or by registered mail to the defendant’s household registration address or registered business address. Domestic service generally takes one to three weeks.

Service on a foreign defendant is more complex. Where the defendant is located in a jurisdiction that participates in the Hague Service Convention, service must comply with that Convention’s procedures. Where the Hague Convention does not apply, service is effected through diplomatic channels, a process that can take several months. Plaintiffs pursuing cross‑border claims should factor this extended timeline into their litigation strategy from the outset.

Step 6, Defendant Files a Response and Pretrial Procedures Commence

After service, the defendant is given a deadline, typically 20 to 30 days, to file a written answer (答辯狀). The court then issues directions for evidence exchange, including deadlines for submitting documentary evidence, witness lists, and expert reports. In Major Commercial Cases before the Commercial Court, the presiding judge will establish a trial plan setting out the sequence of issues, evidence deadlines, and hearing dates. This accelerated case‑management approach is designed to reduce delay. Both parties should be prepared to comply strictly with court‑imposed deadlines, as late submissions may be excluded.

Step 7, Attend Trial, Receive Judgment, and Enforce

At trial, each party presents evidence, examines witnesses, and makes legal arguments. Taiwan courts follow a predominantly written procedure, but oral hearings are held for witness testimony and final submissions. The court issues a written judgment after deliberation. For a straightforward debt claim, the period from filing to first‑instance judgment may be six to twelve months; complex commercial disputes, particularly those before the Commercial Court, may take twelve months or longer.

After judgment, the successful party may enforce through the court’s enforcement division under the Compulsory Enforcement Act (強制執行法). Enforcement remedies include garnishment of bank accounts, seizure and sale of property, and attachment of receivables. Enforcement typically takes two to eight weeks after the enforcement application is filed, depending on the assets targeted. The losing party may appeal within 20 days of service of the judgment.

Required Documents Needed to File a Commercial Lawsuit in Taiwan

Assembling the correct documents before filing avoids rejection and delay. The following checklist covers every document typically required. Foreign plaintiffs should allow additional lead time for translations, notarisation, and apostille or consular legalisation.

Practitioners should prepare an additional copy set for the court file and one for the defendant. The Judicial Yuan publishes official guidance on filing requirements, including specimen forms, which should be consulted before submission.

Timeline and Key Deadlines for a Commercial Lawsuit in Taiwan

Understanding the timeline is critical to managing client expectations and litigation strategy. The table below consolidates the key deadlines and typical windows that apply to a commercial case filed in Taiwan in 2026.

For cross‑border cases where the defendant must be served abroad, add several weeks (Hague Service Convention jurisdictions) to several months (diplomatic‑channel service) to the overall timeline. Plaintiffs with time‑sensitive claims should consider applying for provisional relief, such as a provisional seizure of assets, concurrently with the main filing.

Costs, Court Fees, and Tax Considerations for Filing a Commercial Lawsuit in Taiwan

The plaintiff bears the obligation to prepay court filing costs at the time of submitting the complaint. Filing fees are calculated on a sliding scale based on the amount in controversy, as published in the Judicial Yuan’s official fee schedule. The losing party is generally ordered to bear court costs in the final judgment, but the plaintiff must fund them upfront.

Tax considerations: legal fees paid to Taiwan counsel are subject to Taiwan VAT. Foreign plaintiffs paying fees from outside Taiwan should confirm any withholding tax obligations with their tax adviser before remitting funds. The court fee prepayment itself is not subject to VAT.

What Changed in 2026: Procedural Updates You Must Follow When Filing a Commercial Lawsuit in Taiwan

Several procedural developments effective in 2026 directly affect how to file a commercial lawsuit in Taiwan. Plaintiffs and their counsel must account for the following changes when preparing a filing.

Mandatory pre‑trial mediation under the Commercial Case Adjudication framework. The Commercial Case Adjudication Act, which established the Commercial Court and introduced specialised procedures for major commercial cases, now operates alongside expanded mediation requirements. Courts across Taiwan have adopted a mediation‑first approach for commercial disputes, scheduling mediation within weeks of filing. For cases falling under the Commercial Court’s jurisdiction, mediation or a preliminary conference is a mandatory procedural step before the case proceeds to full trial. Industry observers expect this approach to continue broadening, with more District Courts adopting similar protocols for standard commercial claims.

Expanded electronic filing. The Judicial Yuan has expanded e‑filing capabilities across District Courts. For proceedings before the Commercial Court, electronic submission of the complaint and evidence is now the standard method. Counsel filing at District Courts in major cities, including Taipei, New Taipei, Taichung, and Kaohsiung, should verify the specific court’s e‑filing requirements, as uptake continues to increase.

Updated prepayment and cost‑allocation practice. Administrative guidance issued in the current period has clarified the court fee prepayment process, including stricter timelines for supplementary payment where the initial prepayment is insufficient. Courts are rejecting filings more promptly when fees are not correctly calculated, making it essential to consult the current fee schedule before filing.

Immediate actions for 2026 filings:

1. Prepare a mediation position statement and settlement parameters at the time of filing, courts may schedule mediation within two to six weeks.
2. Verify the current court fee schedule from the Judicial Yuan and prepay the exact amount.
3. Ensure all certified Chinese translations are attached at filing to avoid administrative delays.
4. Confirm whether your court requires or accepts electronic filing, particularly for Commercial Court proceedings.

Common Pitfalls When Filing a Commercial Lawsuit in Taiwan and How to Avoid Them

• Incorrect or insufficient court fee prepayment. If the filing fee does not match the amount calculated under the Judicial Yuan’s sliding scale, the court will reject the complaint or order supplementary payment within a tight deadline. Always verify the current fee schedule before filing.
• Failing to prepare a mediation bundle at filing. Under the 2026 mediation‑first approach, courts expect parties to be ready for mediation almost immediately. File a mediation position statement and realistic settlement parameters alongside the complaint.
• Improper service on foreign defendants. Attempting to serve a foreign defendant outside the procedures required by the Hague Service Convention (where applicable) or diplomatic channels can invalidate service and delay the case by months. Identify the correct service route early and budget extra time.
• Missing or defective translations. Courts require certified Chinese translations of all foreign‑language documents. Submitting untranslated or uncertified documents will result in the court refusing to admit them as evidence.
• Underestimating enforcement complexity. Winning a judgment is only part of the process. Identify the defendant’s attachable assets, bank accounts, real property, receivables, before filing, and consider seeking provisional seizure if there is a risk of asset dissipation.

Conclusion

Filing a commercial lawsuit in Taiwan in 2026 follows a clear procedural sequence, from pre‑filing assessment and demand, through complaint filing and mandatory mediation, to trial, judgment, and enforcement. The key to a smooth process is thorough preparation: assembling the right documents, prepaying the correct court fees, preparing for mediation from the outset, and building an enforcement strategy before the case begins. Foreign plaintiffs should pay particular attention to Power of Attorney requirements, certified translations, and service of process timelines. For guidance from experienced commercial litigation practitioners, or to find a Taiwan lawyer suited to your dispute, consult the directories and resources available through Global Law Experts.

Sources

1. Judicial Yuan, Notices for Plaintiffs / Procedural Guidance
2. Laws & Regulations Database (Ministry of Justice, Taiwan)
3. ICLG, Litigation & Dispute Resolution (Taiwan)
4. Chambers Practice Guides, Litigation 2026 (Taiwan)
5. Conventus Law, Introduction of the Commercial Case Adjudication Act
6. Law.asia, Filing Civil Lawsuits in Taiwan
7. Legal 500, Taiwan Litigation Guide
8. Jacktai Law, How Do Lawyers Charge in Taiwan?
9. Hague Conference on Private International Law, Service Convention Status Table