1. This matter is handled in accordance with the Executive Yuan’s letter Yuan-Tai-Jiao-Zi No. 1141030485B, dated 18 November 2025.

2. The Executive Yuan amended and promulgated the “Act for the Recruitment and Employment of Foreign Professionals” on 24 September 2025. Article 4, Paragraph 4, Subparagraph 4 (latter part), Article 28, and Article 29 shall take effect on 30 June 2026; the remaining articles shall take effect on 1 January 2026.

3. For the full text of the aforementioned Act, please refer to the National Law and Regulations Database: https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=A0030295 . The present amendment involves regulations regarding the employment in Taiwan and the application for permanent residency for Overseas Compatriot Students after graduation. A summary is provided as follows:

1. Article 12: Foreign nationals who have obtained an associate degree or higher in Taiwan may, during the period of residence extension permitted by the National Immigration Agency of the Ministry of the Interior as fresh graduates, engage in work in Taiwan without applying for a work permit.
2. Article 18, Paragraph 4: Foreign professionals and foreign special professionals who have obtained an associate degree or higher from domestic junior colleges or universities may deduct their residence period according to the following provisions from the periods prescribed in Paragraph 1 and the preceding paragraph:
   1. Foreign professionals: A deduction of three years for those holding a doctoral degree, two years for those holding a master’s degree, and one year for those holding a bachelor’s degree or associate degree. These four categories may not be combined for deduction.
   2. Foreign special professionals: A deduction of two years for those holding a doctoral degree and one year for those holding a master’s degree.

4. These two categories may not be combined for deduction. One copy of the letter from the Executive Yuan is attached.