Taiwan’s anti-corruption framework is primarily established under the Criminal Code and the Anti-Corruption Act (ACA), the latter being a statute specifically designed to address corrupt practices within the public sector. Although commercial bribery is not explicitly criminalised, breach of trust under the Criminal Code and other specific legislative provisions serves as the principal enforcement mechanisms.
Neither the Criminal Code nor the ACA imposes corporate criminal liability for anti-corruption violations. The Public Interest Whistleblower Protection Act (PIWPA), 2025 further demonstrates the government’s commitment to combatting corruption and protecting whistleblowers.
Under Taiwanese laws, bribery encompasses the offering, giving, soliciting, demanding or receiving anything of value with the intent to influence the performance of public duties. In addition to bribery in the traditional sense, a notable anti-corruption provision under the Criminal Code and the ACA is the offence of illegally benefitting oneself or another, which does not require the relevant officials to have violated their official duties.
Scope of a public official. Taiwan adopts a broad interpretation of the term “public official” to prevent any loopholes that could allow individuals performing public functions to evade accountability.
Pursuant to the Criminal Code and the ACA, “public official” encompasses: (1) civil servants serving in government...
Attendees of the Federal Bar Association’s annual Qui Tam Conference gained valuable insights from one of DOJ’s top False Claims Act enforcers last month. Commercial Litigation Branch Deputy Assis...