萬國法律事務所

On 29 December 2025, the Legislative Yuan passed amendments to Taiwan's Fraud Crime Hazard Prevention Act that significantly increased criminal penalties for fraud offenses and introduced a new "anti-luxury" provision aimed at strengthening enforcement against large-scale fraud and organized crime groups.

     Under the amendments, the threshold for "high-value fraud" has been lowered from NT$5 million to NT$1 million. Fraud involving NT$1 million or more will be punishable by three to ten years' imprisonment and a fine of up to NT$30 million. Where the amount exceeds NT$10 million, offenders may face up to twelve years' imprisonment and a fine of up to NT$300 million. For fraud involving NT$100 million or more, the statutory minimum sentence has been raised to seven years’ imprisonment, with fines of up to NT$500 million.

     In the course of fraud investigations, the amendments also now authorize prosecutors and law enforcement authorities to notify financial institutions or virtual asset service providers to suspend them.

    In response to the increasing use of minors, persons aged eighty or above, and foreign nationals by fraud syndicates, the amended Act further provides that any person who solicits, aids, or exploits such individuals to commit fraud shall have their sentence increased by one half.

    In addition, the amendments introduce a statutory leniency framework.  Offenders who voluntarily surrender themselves and make full restitution to their victims or pay settlement in full within six months may receive a reduced sentence or exemption from punishment.

The new "anti-luxury" provision also stipulates that any extravagant or wasteful spending by a defendant charged with fraud prior to full restitution shall be taken into account by the court in sentencing decisions. The Ministry of the Interior has indicated that it will promptly issue regulations to define extravagant or wasteful spending in these circumstances.