In order to adapt to the international economic liberalization, Taiwanese government increase the efficiency of foreign capital investment, promote better use of foreign technical know how in the exploitation of land resources. Based on the principle of reciprocity, aliens or foreign companies are permitted to acquire land in Taiwan, ROC, according to the regulations specified in Article 18 of the Land Law, excluding lands defined in Article 17 of Land Law.
An eBook "Guide To Foreign Investment In Real Estate In Taiwan, ROC" from Dept of Land Administration, M.O.I. can be viewed at the following websites:
Frequently asked questions
Q1. For what land-use purposes can a foreigner apply to buy to the Land Office without prior approval from the competent central government authorities?
A1. If foreign nationals buy land for the following uses, they do not need to obtain prior approval from the competent central government authorities:
2.Business sites, office buildings, shops, factories
5.School for children of foreigners
6.Diplomatic and counselor building and building of organizations for the promotion of public welfare
Q2. Are foreign religious and legal persons allowed to own land in Taiwan?
A2. Articles 11 and 12 of Enforcement Regulations for General Principles of Civil Code stipulates that "Foreign legal persons shall be established except in circumstances forbidden by law," and that "Foreign legal persons who have been approved have the same rights as those of Chinese legal persons within the limits of the law."Thus, if a foreign legal person applies for acquiring or creating land rights in Taiwan, it shall be first recognized by the Taiwan laws before acting as a subject of rights.