Taiwan September 21, 2026

Lending Your Bank Account, ATM Card or SIM in Taiwan 2026: Money-Laundering Risk, Your Rights When Police Summon You, Carrying Packages and Scooter Accidents

Chun-Hung Yeh Director of Louis & Charles Taipei

Lending Your Bank Account, ATM Card or SIM in Taiwan 2026

Key Takeaways

What legal risks may arise in Taiwan from lending another person a bank account, ATM card, or SIM card, or from receiving money and transferring it onward on another person's behalf? As regards lending a bank account or ATM card to another person, unless the arrangement falls within ordinary commercial or financial transaction practice, a relationship of trust between relatives or friends, or some other legitimate reason, both Taiwanese and Vietnamese nationals will be found to have acted unlawfully.
When summoned, arrested, or detained by the police in Taiwan, what rights does a person have to the assistance of an interpreter and legal counsel? When a Vietnamese defendant or criminal suspect is summoned, arrested or questioned, he or she has, under Article 95 of the Code of Criminal Procedure, the right to remain silent, the right to retain defense counsel and the right to request the investigation of favorable evidence.
What legal liability may arise in Taiwan from agreeing to transport parcels, drugs, or prohibited goods? In Taiwan, two statutes, the Narcotics Hazard Prevention Act and the Smuggling Penalty Act, define the categories and scope of narcotics and prohibited (controlled) goods. If the item is a narcotic, transporting it is an offense in its own right, carrying the same statutory penalty as manufacturing or selling — the heaviest under the criminal law; for a Category 1 narcotic the offender may be sentenced to death or life imprisonment.
What legal duties and liabilities should a person be aware of when operating a motorcycle or electric scooter, or when involved in a traffic accident, in Taiwan? Before riding a motorcycle, a person should hold a valid Vietnamese motorcycle license together with an authenticated Chinese translation and apply to the Motor Vehicles Office for a Taiwanese license in exchange; a person who cannot exchange the license must take the driving test in Taiwan.

The questions in this article were raised by Vietnamese officials in Taiwan and leaders of the Vietnamese community at the Seminar on Legal Issues Facing Vietnamese in Taiwan , held on 17 September 2026 at the Vietnam Economic and Cultural Office in Taipei. The answers were prepared by the Taiwanese lawyers of Louis Group on the basis of the law currently in force in Taiwan, and are provided in Chinese, English and Vietnamese.

Four situations: what to do and what not to do

Situation	Do	Do not
Someone wants to borrow or buy your bank account, ATM card or SIM card, or asks you to receive money and pass it on	Refuse in every case; if you have already handed something over, contact the bank and report to the police at once	Do not agree because the person is from your home town, says it is "just a small favour", or offers a reward
The police notify you to appear, arrest you or question you	Ask for an interpreter and a lawyer; have the interpreter translate the written statement in full and sign only after confirming it is correct	Do not give up the interpreter or the lawyer because you are in a hurry to go home, and do not sign a statement you cannot read
Someone asks you to deliver or receive a parcel or luggage	Refuse whenever you do not know the contents or do not know the person well	Do not carry anything because there is a reward or because you are told it is "only food or medicine"
Riding a scooter or e-bike, or an accident happens	Obtain a Taiwanese licence first; in an accident, stop at once, give aid, call the police and preserve evidence	Do not ride without a licence; do not leave the scene for fear of an identity check

Frequently Asked Questions (FAQ)

What legal risks may arise in Taiwan from lending another person a bank account, ATM card, or SIM card, or from receiving money and transferring it onward on another person's behalf?

As regards lending a bank account or ATM card to another person, unless the arrangement falls within ordinary commercial or financial transaction practice, a relationship of trust between relatives or friends, or some other legitimate reason, both Taiwanese and Vietnamese nationals will be found to have acted unlawfully. First, the bank account will be listed as a watch-listed (alert) account, and the account holder may be found to have committed the corresponding offenses, such as money laundering, or aiding and abetting or acting as an accomplice to fraud. In that event, the Vietnamese worker's work permit may be revoked, and if the worker is convicted of an intentional offense and sentenced by a final judgment to imprisonment of one year or more without a suspended sentence, the residence permit will be revoked. Furthermore, once a person is found to be an accessory to or an accomplice in money laundering or fraud, that person must bear full liability to compensate the victims, which results in the attachment of the person's bank accounts in Taiwan and the garnishment of his or her wages.

In addition, the Taiwanese government now actively publicizes the rules against lending bank accounts and ATM cards to others; therefore, even if a Vietnamese national claims not to understand Chinese, he or she is still very likely to be found to have had criminal intent.

Conduct or outcome	Legal consequence	Basis
Handing over or providing an account or account number to another person without a legitimate reason (first time)	A formal warning issued by the police	Money Laundering Control Act, Art. 22
Doing so for a reward, handing over three or more accounts in total, or re-offending within five years of a warning	Imprisonment of up to three years, short-term detention, or a fine of up to NT$1 million (alone or in addition)	Money Laundering Control Act, Art. 22
Being found an accomplice or accessory to money laundering or fraud	Punished for money laundering or fraud, and liable to compensate the victims	Money Laundering Control Act, Art. 19; Criminal Code; Civil Code
The account is reported as an alert (watch-listed) account	All transaction functions of the account are suspended	Regulations Governing Deposit Accounts and Suspicious or Unusual Transactions
A final sentence of one year or more for an intentional offense, without a suspended sentence	The residence permit is revoked; a migrant worker’s employment permit may also be revoked	Immigration Act, Art. 32; Employment Service Act, Art. 73

When summoned, arrested, or detained by the police in Taiwan, what rights does a person have to the assistance of an interpreter and legal counsel?

When a Vietnamese defendant or criminal suspect is summoned, arrested or questioned, he or she has, under Article 95 of the Code of Criminal Procedure, the right to remain silent, the right to retain defense counsel and the right to request the investigation of favorable evidence. If the person does not understand the language, an interpreter must be provided under Article 99 of the same Code, and the police must inform the person of his or her rights in a manner the person can understand. Once the person states that defense counsel has been retained, questioning must in principle stop, unless the person consents to its continuation. Under Article 93-1, the time spent waiting for counsel (up to 4 hours) and for an interpreter (up to 6 hours) is not counted toward the 24-hour period within which the person must be brought before a court. A migrant worker who falls under Article 13, Paragraph 3 of the Legal Aid Act is presumed to be without financial means after signing an affidavit and may apply for legal aid, although the other conditions set by the Legal Aid Foundation must still be met.

In practice, never waive the assistance of an interpreter or a lawyer out of eagerness to return home. Before signing a written statement, ask the interpreter to translate it in full and confirm each item; if there is an error, request a correction or supplement under Article 41 of the Code of Criminal Procedure before signing. A person who is detained following a deportation order and on a ground under Article 38 of the Immigration Act still has the right to state his or her views, to object to the detention, to apply for the detention to be terminated, and to receive written notice in a language he or she understands. The fact that a criminal case is still pending does not automatically prevent deportation; under Article 38-5 of the same Act, where a detainee is involved in a criminal case that has entered judicial proceedings, the National Immigration Agency must notify the judicial authority ten days before the deportation, and deportation is barred only where the judicial authority considers detention or an exit restriction necessary. Therefore, a person who still needs to remain in Taiwan for the investigation or for his or her defense should promptly have a lawyer explain the situation to the judicial authority and apply for the necessary orders.

Your right	What it means	Basis
To remain silent	You may remain silent and need not make a statement against your will	Code of Criminal Procedure, Art. 95
To retain a lawyer	You may retain defense counsel; once you say you have retained a lawyer, questioning must as a rule stop unless you agree to continue	Code of Criminal Procedure, Art. 95
To an interpreter	Where there is a language barrier, an interpreter must interpret	Code of Criminal Procedure, Art. 99
Waiting time not counted in the 24 hours	Up to 4 hours waiting for the lawyer and up to 6 hours waiting for the interpreter; no questioning during that time	Code of Criminal Procedure, Art. 93-1
To check and correct the written statement	The statement must be read out to you or given to you to read; requested additions, deletions or changes must be noted in the record	Code of Criminal Procedure, Art. 41
To legal aid	Migrant workers brought in under the Employment Service Act are presumed to lack means upon signing a declaration, and may apply for legal aid	Legal Aid Act, Art. 13

What legal liability may arise in Taiwan from agreeing to transport parcels, drugs, or prohibited goods?

In Taiwan, two statutes, the Narcotics Hazard Prevention Act and the Smuggling Penalty Act, define the categories and scope of narcotics and prohibited (controlled) goods. If the item is a narcotic, transporting it is an offense in its own right, carrying the same statutory penalty as manufacturing or selling — the heaviest under the criminal law; for a Category 1 narcotic the offender may be sentenced to death or life imprisonment. If the item is a prohibited (controlled) article, the offender faces criminal liability of up to seven years' imprisonment.

Taiwanese courts have consistently held that helping a person one does not know well to transport goods, or transporting goods in exchange for a reward, is often regarded as evidence of intent to violate the Narcotics Hazard Prevention Act and the Smuggling Penalty Act. Please therefore never take chances.

What is transported	Statutory penalty	Basis
Category 1 narcotics	Death or life imprisonment	Narcotics Hazard Prevention Act, Art. 4(1)
Category 2 narcotics	Life imprisonment, or imprisonment of ten years or more	Narcotics Hazard Prevention Act, Art. 4(2)
Category 3 narcotics	Imprisonment of seven years or more	Narcotics Hazard Prevention Act, Art. 4(3)
Category 4 narcotics	Imprisonment of five to twelve years	Narcotics Hazard Prevention Act, Art. 4(4)
Controlled goods (smuggled in or out)	Imprisonment of up to seven years, and possibly a fine of up to NT$3 million	Smuggling Penalty Act, Art. 2

What legal duties and liabilities should a person be aware of when operating a motorcycle or electric scooter, or when involved in a traffic accident, in Taiwan?

Before riding a motorcycle, a person should hold a valid Vietnamese motorcycle license together with an authenticated Chinese translation and apply to the Motor Vehicles Office for a Taiwanese license in exchange; a person who cannot exchange the license must take the driving test in Taiwan. From 31 January 2026, riding a motorcycle without a license is punishable under Article 21 of the Road Traffic Management and Penalty Act by a fine of NT$18,000 to NT$36,000; the vehicle is impounded and the vehicle owner may also be penalized. A micro electric two-wheeler (electric bicycle) does not require a driving license, but the rider must be at least 14 years old, the vehicle must be registered with a license plate and insured, and a helmet must be worn.

In the event of an accident, stop immediately, render aid, call the police and preserve evidence. Even a person who has overstayed or lost contact with the authorities must not leave the scene for fear of an identity check; otherwise, where someone is injured or killed, the person may be liable for the hit-and-run offense under Article 185-4 of the Criminal Code, and the absence of a police record will make insurance claims and compensation more difficult. Civil compensation may include the victim's medical expenses, nursing care costs, lost wages or loss of earning capacity, vehicle repair costs and solatium for mental distress; the victim may first claim benefits under compulsory motor vehicle liability insurance and then claim any shortfall from the party at fault. Negligent injury does not, as a rule, directly result in the revocation of residence; however, a hit-and-run conviction with a final sentence of imprisonment of one year or more without probation may lead to the revocation of the residence permit.

Situation	Consequence	Basis
Riding a motorcycle or scooter without a licence	Fine of NT$18,000 to NT$36,000 and the vehicle is impounded on the spot; the owner is also penalized as provided	Road Traffic Management and Penalty Act, Art. 21
Riding a micro electric two-wheeler under the age of 14	Fine of NT$600 to NT$1,200, riding prohibited on the spot and the vehicle impounded	Road Traffic Management and Penalty Act, Art. 72-2
Micro electric two-wheeler without a licence plate	The owner is fined NT$1,200 to NT$3,600 and the vehicle may not be used	Road Traffic Management and Penalty Act, Art. 71-1
Riding a micro electric two-wheeler without a helmet	Fine of NT$300	Road Traffic Management and Penalty Act, Art. 73
Leaving the scene after an accident causing injury	Imprisonment of six months to five years	Criminal Code, Art. 185-4
Leaving the scene after an accident causing death or serious injury	Imprisonment of one to seven years	Criminal Code, Art. 185-4

If you have already overstayed and want to understand voluntary surrender and the reduction of the fine, see Regaining Vietnamese Nationality While Keeping Taiwanese Nationality 2026: Overstay and Voluntary Surrender, Lost Passports and ARCs, and Bringing a Child Back to Taiwan . Where an accident causes a death, for how the family claims compulsory insurance benefits and compensation, see Divorce, Domestic Violence and Child Custody for Vietnamese Spouses in Taiwan 2026: Protection Orders, Work or Traffic Deaths, Where to Get Help and How to Prepare Evidence .

Where to get help

The 165 anti-fraud hotline: call first if you suspect your account is being used or you have come across a scam.
The Legal Aid Foundation: migrant workers are presumed to lack means upon signing a declaration and may apply for a lawyer to attend questioning and conduct the defense.
The 1955 hotline: run by the Ministry of Labor, with service in Vietnamese, free of charge and available 24 hours a day.
The Vietnam Economic and Cultural Office in Taipei: if you are arrested or detained, you may ask that your country’s office be notified.
110 (police emergency): call at once in a traffic accident or an emergency.