Providing an account to another person is generally prohibited under Taiwan's Money Laundering Control Act. A first violation without a specified aggravating circumstance generally results in a police warning, an administrative measure rather than a criminal sentence. Promised or received compensation, three or more accounts, or another violation within five years after a warning can trigger criminal liability under Article 22. Even without those Article 22(3) circumstances, liability for assisting fraud or another offense must be assessed separately. A separate charge of assisting fraud depends on whether the account holder intended to help the fraud, including conditional intent.
Why can giving someone my account be unlawful?
Article 22(1) generally prohibits giving another person use of an account opened with a financial institution, virtual-asset service provider, or third-party payment service. Exceptions cover ordinary commercial or financial practices, trust between relatives or friends, and other legitimate reasons. The reason and circumstances of the transfer matter.
任何人不得將自己或他人向金融機構申請開立之帳戶、向提供虛擬資產服務或第三方支付服務之事業或人員申請之帳號交付、提供予他人使用。但符合一般商業、金融交易習慣，或基於親友間信賴關係或其他正當理由者，不在此限。（洗錢防制法第22條第1項）
Unofficial English summary (not an official translation): Money Laundering Control Act, Art. 22(1): account provision is generally prohibited, subject to ordinary commercial or financial practice, family or friendship trust, or another legitimate reason.
Does a police warning mean I have been convicted?
No. A police warning under Article 22(2) is an administrative measure, not a criminal conviction. Even a first violation may constitute an Article 22(3) offense if compensation is promised or received, or three or more accounts are provided. Another violation within five years after a warning is a separate statutory ground. A violation more than five years later results in another warning where none of the other Article 22(3) grounds applies.
When does account provision become a criminal offense?
For a violation of Article 22(1), Article 22(3) applies if the account is provided in return for promised or received compensation, if three or more accounts are provided in total, or if another violation occurs within five years after a police warning. The penalty is up to three years' imprisonment or short-term detention, and/or a fine of up to NT$1 million. For the first two grounds, the police also issue a warning under Article 22(4).
違反第一項規定而有下列情形之一者，處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金：一、期約或收受對價而犯之。二、交付、提供之帳戶或帳號合計三個以上。三、經直轄市、縣（市）政府警察機關依前項或第四項規定裁處後，五年以內再犯。（洗錢防制法第22條第3項）
Unofficial English summary (not an official translation): Money Laundering Control Act, Art. 22(3)–(4): the three listed grounds can result in criminal punishment; compensation or three or more accounts also result in a police warning.
What if the conduct also amounts to money laundering?
Providing an account under Article 22 and performing a laundering act under Article 2 are different questions. Concealing the origin of fraud proceeds, or receiving, holding, or using another person's proceeds from a specified crime, may fall under Article 19. Its ordinary range is three to ten years' imprisonment plus a fine of up to NT$100 million. If the property involved is less than NT$100 million, the range is six months to five years plus a fine of up to NT$50 million. The conduct and the person's knowledge must be assessed on the facts.
有第二條各款所列洗錢行為者，處三年以上十年以下有期徒刑，併科新臺幣一億元以下罰金。其洗錢之財物或財產上利益未達新臺幣一億元者，處六月以上五年以下有期徒刑，併科新臺幣五千萬元以下罰金。（洗錢防制法第19條第1項）
Unofficial English summary (not an official translation): Article 19(1) punishes laundering with three to ten years' imprisonment and a fine up to NT$100 million, or six months to five years and a fine up to NT$50 million when the property involved is below NT$100 million.
Why might the account holder also be accused of assisting fraud?
Criminal Code Article 30 treats a person who helps another commit a crime as an accessory, even if the principal offender does not know about the help. The accessory's punishment may be reduced from that of the principal offender; the reduction is discretionary. If the principal offense is fraud under Article 339, the account holder may be liable as an accessory if they intended to facilitate it. Intent can include foreseeing the crime and accepting that it may occur (Art. 13(2)). The reason for providing the account, any payment, and the transfer method are relevant; providing an account alone does not establish that intent in every case.
幫助他人實行犯罪行為者，為幫助犯。雖他人不知幫助之情者，亦同。幫助犯之處罰，得按正犯之刑減輕之。（刑法第30條）
Unofficial English summary (not an official translation): Criminal Code Article 30 treats a person who assists another offense as an accessory even without the principal's knowledge, and the accessory's punishment may be reduced.
What should I preserve before questioning?
Keep the reason you provided the account, complete messages with the other person, transfer and withdrawal records, and their contact information. Preserve originals and dates so the circumstances at the time can be reconstructed.
Does a police notice or prosecutor's summons mean I am guilty?
No. A request to attend police questioning is part of an investigation. See what to do after a police attendance notice and how to prepare for a prosecutor's summons.
When should I consult an attorney?
Consider advice before questioning if you received a notice, your account has been flagged, or you are unsure why the account was used. This guide is general information, not advice on an individual case.