Yes, FM doctrine exists under the Taiwan Civil Code. Under the liability theory of Taiwan Civil Code, FM means the occurrence of the incident is out of control of human beings, such as earthquakes, wars, typhoons, etc., and the occurrence is not avoidable even anyone exercises the most diligent care, i.e., the occurrence of incident is not attributable to the debtor's intent or negligence.

Yes. Parties may include FM clauses in contracts as long as it does not conflict with mandatory provisions.

Depends on the wording of the FM clause. Causation must be established if a party seeks to rely on the concept of "non-attributable" clauses under the Civil Code.

Depends on the wording of the FM clause.

Depends on what is provided in the contract. Common types of relief include the right to:

• suspend contractual obligations;
• be excused from liability for non-performance or delay;
• terminate the contract;
• launch an extension of time to target dates;
• renegotiate the terms of the contract; and
• instigate remediation and/or contract governance measures.

There is another legal doctrine called "Doctrine of Circumstance Change" under article 227-2 of the Civil Code, which provides "[i]f there is change of circumstances which is not predictable then after the constitution of the contract, and if the performance of the original obligation arising therefrom will become obviously unfair, the party may file the lawsuit asking the court for increasing or reducing his payment, or altering the original obligation." The application of article 227-2 is subject to the court's decision.

"Non-attributable" clauses:

• Under articles 225, 230, 266 of Taiwan's Civil Code, companies may be released from obligations if the performance or default are caused "by reason of a circumstance to which companies are not imputed".
• Causation must be established between the supervening event and the failure to perform.
• Whether this concept applies is considered on a case-by-case basis.