Taiwanese law does not formally recognize attorney-client privilege in the common law sense, and, historically, both legislation and case law have been silent on whether such communications are protected from disclosure. In practice, prosecutors have conducted searches of law firms and seized communications between attorneys and clients, and attorneys have not been categorically exempt from such measures.

However, following Taiwan Constitutional Court Judgment 112-Hsien-Pan-9 (2023), confidential communications and related materials between attorneys and their clients, particularly in the context of criminal defense, are now recognized as constitutionally protected. A proposed amendment to article 134-1 of the Code of Criminal Procedure would codify this protection by prohibiting the seizure of such materials, except under narrowly defined exceptions, such as client consent, evidence of attorney misconduct or obstruction of justice. Once enacted, this would significantly limit the ability of governmental regulators or prosecutors to compel the production of privileged legal communications.