The laws in Taiwan are silent on whether a written communication between a lawyer and their client may be kept in strict confidence and free from criminal investigation or evidence investigation in a civil lawsuit. To date, the courts have not given any clear indication as to whether the lawyer's written communication will attract the protection of privilege.
As the law is silent and the courts have not expressed a view on the issue of whether communications between a lawyer and client, including a confession made by a defendant to an attorney, can be used as evidence in court, it is possible that such communications could be seized by a prosecutor irrespective of where they are located.
According to the Attorney Regulation Act, attorneys who are employed exclusively to practice law by legal persons or foundations under an employment or retainer relationship are defined as in-house attorneys. In-house attorneys shall join the local bar association of the place where they are employed. Therefore, they must act in accordance with the Lawyer Ethics Rules and the Attorney Regulation Act. While in-house counsel who are licensed lawyers in Taiwan and are admitted to a bar association may refuse to testify, such protection does not extend to in-house counsel who are not licensed in Taiwan.
In practice, however, there have been cases in which in-house lawyers have been interrogated in criminal investigations because prosecutors considered them to be employees of the defendant company rather than independent lawyers. In order to prevent themselves from being considered as co-defendants or accessories, in-house lawyers who have been interrogated by prosecutors have tended to be cooperative and have seldom claimed their right to refuse to testify.
The laws in Taiwan are silent on whether written communication between licensed in-house lawyers may be kept in strict confidence and free from criminal investigation or evidence investigation in a civil lawsuit.
Under the Attorney Regulation Act, foreign lawyers holding foreign practicing certificates cannot conduct cases in Taiwan unless they are permitted to do so by the Ministry of Justice, become members of a local bar association and meet the qualification requirements for doing so. Lawyers admitted to practice in a foreign jurisdiction can practice the law of their original jurisdiction. Foreign lawyers permitted to practice in Taiwan must abide by all laws of Taiwan and the rules and articles of incorporation of the bar association of which they are a member. As such, foreign lawyers who are permitted to practice by the Ministry of Justice and become members of a local bar association are subject to the rights and obligations provided for in the Lawyer Ethics Rules and the Attorney Regulation Act.
Under the Attorney Regulation Act, only licensed legal counsel admitted to a bar association are allowed to advise on legal issues. Nonlegal professionals are not allowed to advise on legal issues. However, certified public accountants in Taiwan (CPAs) can provide advice and consultation on tax matters.
Under the Norm of Professional Ethics for Certified Public Accountant of Taiwan, CPAs must maintain the confidentiality of the cases in which they are engaged. Unless it is with the consent of the client or in accordance with the provision of professional standards or laws or regulations, CPAs must not disclose details of their matters.
Under the Criminal Code, a CPA who discloses confidential information without a legitimate reason may be imprisoned for up to one year. Alternatively, he or she may be detained, or a fine of up to TWD 50,000 may be imposed.
Under the Code of Criminal Procedures, CPAs may refuse to testify in a criminal proceeding if their testimony would disclose their client's confidential information, unless they are permitted to disclose such information by the client. This right is only granted to CPAs. Clients have no legal ground to require their CPAs to refuse to testify if their CPAs decide to do so.