Taiwan: Application period extended for tax agreement benefits

Application period extended from five to 10 years after payment

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July 10, 2025

Taiwan’s Ministry of Finance issued a proposal to amend Article 34 “Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income,” extending the period for foreign taxpayers to apply for income tax treaty benefits from five to 10 years after payment.

Effective April 10, 2025, this change aims to align with other tax regulations and reflect stakeholder expectations. Cases involving tax payments made more than five years before this date remain ineligible under the new timeline.


For more information, contact a KPMG tax professional in Taiwan:

Vincent Lin | vincentlin@kpmg.com.tw

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