This guide follows Taiwan law. Consultations are in Mandarin; bring an interpreter or ask us about interpretation.
Taiwan's Criminal Code (中華民國刑法) applies to offenses committed within Taiwan's territory (Art. 3), with no distinction by nationality. Being a foreigner adds a few issues: Art. 44(1)(3) of the Fraud Crime Hazard Prevention Act (詐欺犯罪危害防制條例) lists "non-nationals" among its aggravating circumstances; foreign students may work at most 20 hours a week outside winter and summer vacations (Employment Service Act (就業服務法), Art. 50); and a final sentence of one year's imprisonment or more leads the National Immigration Agency (NIA, 移民署) to revoke or cancel your residence permit, unless the offense was negligent or the sentence suspended (Immigration Act (入出國及移民法), Art. 32(3)). This article does not predict outcomes.
I only collected and passed on money. Can that be a crime for a foreign student or worker?
It can. Art. 3 of the Criminal Code covers offenses committed within Taiwan's territory regardless of nationality; your home country's rules do not decide the matter here.
For example, someone offers you a "payment collection" job: collect cash from a stranger and hand it to another person. If the money comes from fraud, whether this is aggravated fraud (加重詐欺, Criminal Code Art. 339-4) or money laundering (洗錢, Money Laundering Control Act Art. 19) depends on the facts, including whether you knew or foresaw the facts of the offense (Criminal Code Art. 13). For the elements and amount-based penalties, see Recruited as a scam courier: aggravated fraud and money laundering.
Do the same rules apply to foreigners who hand over a bank account?
Yes. Art. 22(1) of the Money Laundering Control Act says "no one" may, in principle, hand over or provide to others an account with a financial institution, or one with a virtual asset or third-party payment service; nationality makes no difference.
For example, giving someone your account before leaving Taiwan at the end of your studies or contract falls within this ban unless a legitimate reason under the proviso applies. A violation brings a police caution (告誡); doing it for promised or received payment, handing over three or more accounts in total, or reoffending within five years of a caution is a crime (Art. 22(2), (3)). For details, see My account was used in a scam: providing an account and assisting fraud.
Why does the fraud act specifically mention "non-nationals"?
Under Art. 44(1)(3) of the Fraud Crime Hazard Prevention Act, where aggravated fraud is committed by three or more people (Criminal Code Art. 339-4(1)(2)) and the offender incites, assists or uses a non-national (非本國籍人士), or commits the crime together with one, the sentence range is increased by one half at both ends (Art. 44(2)).
The provision is written from the side of whoever incites, assists or uses a non-national, or acts with one. Whether a foreign offender, or foreigners acting together, also receive the increase is not specified, and is for the court to decide in each case.
犯刑法第三百三十九條之四第一項第二款之罪，有下列情形之一者，依該條項規定加重其刑二分之一：一、並犯同條項第一款、第三款或第四款之一。二、在中華民國領域外以供詐欺犯罪所用之設備，對於中華民國領域內之人犯之。三、教唆、幫助或利用未滿十八歲、滿八十歲或非本國籍人士犯罪或與之共同實施犯罪。（詐欺犯罪危害防制條例第44條第1項）
Unofficial English summary (not an official translation): where aggravated fraud is committed by three or more people, the sentence is increased by one half if, among other things, the offender incites, assists or uses a person under 18, aged 80 or over, or a non-national, or commits the crime together with one.
What limits apply to foreign students who work part-time?
Foreign students (外國留學生) at public or registered private universities and colleges who are hired are not limited to the job categories in Art. 46(1) of the Employment Service Act, but outside winter and summer vacations may work at most 20 hours a week (Art. 50).
A foreign student must first apply for and obtain an individual work permit before taking a part-time job; according to the Ministry of Labor's Workforce Development Agency (勞動部勞動力發展署), the student applies personally through their own account on the online application system, and a permit runs for at most one year. Unless the Employment Service Act provides otherwise, a foreigner may not work in Taiwan without permission applied for by the employer (Art. 43). Violations carry a fine of NT$30,000 to NT$150,000, and the foreigner is to be ordered to leave immediately and may not work in Taiwan again (Art. 68(1), (3)). Calling it a "part-time job" does not change the criminal analysis above.
雇主聘僱下列學生從事工作，得不受第四十六條第一項規定之限制；其工作時間除寒暑假外，每星期最長為二十小時：一、就讀於公立或已立案私立大專校院之外國留學生。……（就業服務法第50條）
Unofficial English summary (not an official translation): employers may hire foreign students at public or registered private universities and colleges outside the usual job categories, but outside winter and summer vacations the students may work at most 20 hours a week.
Will a conviction affect my residence?
It can. If you are finally sentenced to one year's imprisonment or more, the NIA revokes or cancels your residence permit and Alien Resident Certificate (ARC, 外僑居留證), unless the offense was negligent (過失犯罪) or the sentence is suspended (緩刑) (Immigration Act, Art. 32(3)).
Aggravated fraud carries one to seven years' imprisonment (Criminal Code Art. 339-4(1)), but the sentence imposed, and any suspension, depend on the final judgment. If your permit is revoked or cancelled on this ground, the NIA may deport you (強制驅逐出國) or order you to leave within ten days (Art. 36(2)(8)); a foreigner sentenced to imprisonment may also be deported (驅逐出境) after serving the sentence or being pardoned (Criminal Code Art. 95).
移民署對有下列情形之一者，撤銷或廢止其居留許可，並註銷其外僑居留證：……三、經判處一年有期徒刑以上之刑確定。但因過失犯罪或經宣告緩刑者，不在此限。（入出國及移民法第32條）
Unofficial English summary (not an official translation): the NIA revokes or cancels the residence permit and ARC of a foreigner finally sentenced to one year's imprisonment or more, unless the offense was negligent or the sentence was suspended.
If I am employed in Taiwan, could my work permit be affected?
It can. If an employed foreigner violates other Taiwanese laws and the circumstances are serious (情節重大), the employment permit (聘僱許可) is revoked (Employment Service Act, Art. 73(6)), and unless the Act provides otherwise, the foreigner is to be ordered to leave immediately and may not work in Taiwan again (Art. 74(1)). The Act does not define "serious"; it is decided case by case.
Can I come back to Taiwan or apply for residence later?
There may be restrictions. The NIA may bar entry to a foreigner with a criminal record in Taiwan or abroad (Immigration Act, Art. 18(1)(7)), and may refuse a residence application, or revoke or cancel a granted permit, if the applicant has a criminal record (Art. 24(1)(3)). The wording is "may" (得); the NIA decides case by case.
After a police notice or an exit restriction: what should a foreigner watch for?
If you do not understand the language, you must be assisted by an interpreter (通譯), and so must others questioned (Code of Criminal Procedure (刑事訴訟法), Art. 99). The National Police Agency (警政署) has rights notices in 16 languages, including English, for officers to show foreigners who are arrested or brought in for compelled appearance.
If a judicial authority notifies the NIA that a foreigner's departure is restricted, the NIA must bar that person from leaving (禁止出國) and, at the departure check, hand over a written notice with the reason (Immigration Act, Art. 21). For questioning after a police attendance notice (到案說明), and for exit-restriction periods and remedies, see Police asked you to come in for questioning. What now? and Restricted from leaving Taiwan: duration, notice and remedies.
When should I talk to a lawyer?
Arts. 46 and 47(1) of the Fraud Crime Hazard Prevention Act cover voluntary surrender (自首) and confession (自白): the sentence "may be reduced or waived" and "may be reduced", respectively. They do not distinguish by nationality; the courier guide sets out the requirements and deadlines, and the court decides whether they apply. A criminal outcome can also affect your residence and work permit, so you can consult before giving a statement to the police. Attorney Hsu Chia-Chun practices at 昊鼎國際法律事務所 臺中所. This article is general information, not legal advice on your case.