Taiwan's laws and court decisions are silent on the question of whether communications between a lawyer and a client are privileged, and in practice, such material is seized and/or required to be produced. Law firms and lawyers are not exempt from search and seizure by prosecutors.

Lawyers may be unable to prevent materials in their possession from being taken away, and may be forced to submit materials in their possession when a court issues a search warrant or orders that those materials be secured as evidence.