謙聖國際法律事務所

1. Is Fraud a Criminal Offense in Taiwan?

➥Yes.

Fraud is a criminal offense in Taiwan, and a case involving deceptive conduct and financial loss may result in a criminal investigation rather than being treated only as a private civil dispute.

Foreigners involved in financial disputes should therefore determine as early as possible whether the case is simply a contractual or business disagreement or whether police and prosecutors are investigating possible criminal fraud.

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1.1 Ordinary Fraud Under Taiwan Criminal Law

Article 339 of Taiwan’s Criminal Code is one of the principal provisions governing fraud offenses.In general, a person who uses fraudulent means to cause another person to deliver property for the purpose of obtaining unlawful control over property may face criminal liability. The provision also covers obtaining an unlawful property benefit through fraudulent means, and attempted fraud is punishable as well.

Under Article 339 of Taiwan’s Criminal Code, the offense may be punishable by imprisonment for up to five years, short-term imprisonment, and/or a fine within the statutory limit.

⚠️For foreign nationals, an important point is that a fraud investigation does not necessarily begin only when someone personally makes a false statement to the victim. Authorities may examine the entire transaction, including bank accounts, payment flows, communications, cryptocurrency transfers, and the roles of other participants.

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1.2 When Can a Fraud Case Become Aggravated Fraud?

Certain circumstances may cause a case to be investigated as aggravated fraud.

Article 339-4 of Taiwan’s Criminal Code provides enhanced criminal penalties where fraud under Article 339 is committed under specified circumstances.

These include fraud committed by falsely using the name of a government agency or public official, fraud committed by three or more persons, fraud carried out by disseminating false information to the general public through broadcasting, electronic communications, the Internet, or other media, and certain offenses involving computer synthesis or other technological methods used to produce synthetic images, sounds, or electromagnetic records concerning another person.

Aggravated fraud under Article 339-4 of Taiwan’s Criminal Code carries substantially heavier potential criminal penalties than ordinary fraud.

This distinction is particularly relevant to modern scam investigations because many cases involve online communications, several participants, bank transfers, cryptocurrency transactions, payment accounts, or digital platforms.

Even when a foreigner believes that he or she never personally deceived a victim, investigators may still examine whether the person knowingly assisted the scheme, provided financial accounts, received suspicious funds, transferred criminal proceeds, or otherwise participated in fraudulent activity.

 

2. What Should Foreigners Do If They Are Victims of a Scam in Taiwan?

If you are a foreigner who has been deceived into transferring money, cryptocurrency, personal documents, banking information, or other valuable assets, time can be critical.

Fraud proceeds may quickly be transferred through several bank accounts, withdrawn in cash, converted into cryptocurrency, or moved outside Taiwan.

➟The sooner the case is identified and documented, the greater the possibility of preserving useful evidence and tracing the flow of funds.

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2.1 Preserve All Fraud-Related Evidence

The first priority is to preserve the evidence you already have.

Useful evidence may include:

• chat screenshots
• complete conversation histories
• bank transaction records
• transfer receipts
• cryptocurrency wallet addresses
• transaction hashes
• telephone numbers
• social media profiles
• website information
• advertisements
• contracts
• invoices
• delivery records
• payment instructions

and identity information provided by the suspected scammer.

Do not delete conversations simply because they are embarrassing, emotional, or personal.

In a criminal fraud investigation, the entire communication history may help explain how trust was established, what representations were made, why money was transferred, and whether the victim reasonably believed the transaction was legitimate.

💡Where possible, retain original digital files and complete conversations rather than relying only on cropped screenshots.

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2.2 Contact Your Bank or Payment Provider Quickly

If money was recently transferred, contact the relevant bank, payment service provider, cryptocurrency exchange, or other financial platform as soon as possible.Depending on the circumstances, it may still be possible to flag a suspicious transaction, preserve account information, identify the receiving account, or assist authorities in tracing the movement of funds.

For cryptocurrency scams, preserve the wallet address, transaction hash, exchange information, transaction time, amount, cryptocurrency type, and any available Know Your Customer information connected with the platform.

➟Blockchain transactions may create a digital trail, but tracing cryptocurrency does not necessarily mean that the money can automatically be recovered. Early evidence preservation remains important.

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2.3 Report the Scam to Taiwan Police or Prosecutors

Foreign victims may report suspected fraud to Taiwan law enforcement authorities.

However, if you are not fluent in Chinese, special care should be taken when preparing a police statement.An unclear statement may create confusion about the timeline, amount of loss, payment method, relationship with the suspected scammer, or reason for transferring money.

If the financial loss is substantial, the case involves international transfers or cryptocurrency, or important evidence is primarily in English or another language, consulting a Taiwan lawyer before or during the reporting process may help organize the facts more clearly.

🧑🏻‍⚖️Legal assistance may also include preparing a criminal complaint, communicating with investigators, analyzing the flow of funds, and evaluating whether separate civil recovery measures should be considered.

 

3. What Should You Do If You Are Accused of Fraud in Taiwan?

Not every foreigner involved in a Taiwan fraud case is a victim. Some suddenly discover that they are being investigated as suspects or defendants.

This can happen when a bank account receives money connected to a fraud victim, a friend or business partner uses someone else’s account, a company is accused of operating a fraudulent investment project, or transactions involving cryptocurrency, payment processing, online marketing, gaming, or international business are treated as suspicious.

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3.1 Do Not Ignore Police Contact or a Prosecutor’s Summons

If Taiwan police contact you, you receive a prosecutor’s summons, or you discover that your bank account has been frozen because of a suspected fraud case, do not ignore the situation.

⚠️At the same time, avoid giving rushed or informal explanations before understanding exactly what authorities are investigating.

Statements made during police questioning may later become part of the criminal case file. An explanation that seems harmless at the time may later be interpreted as evidence concerning knowledge, intent, participation, or awareness of suspicious transactions.

➟Before questioning, you should understand why you have been summoned and what transaction, account, person, or event is under investigation.

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3.2 Determine Your Legal Status and the Allegations

Several questions should be clarified as early as possible.

• Are you being questioned as a witness, suspect, or defendant?
• Which bank account or transaction is involved?
• Has an alleged victim filed a complaint?
• Are authorities investigating ordinary fraud, aggravated fraud, or other offenses?
• Is money laundering also being investigated?
• Is there a possibility of detention, restrictions on leaving Taiwan, or other compulsory measures?

The answers may significantly affect how you should prepare for questioning and what evidence should be collected.

Foreign nationals should not assume that the absence of a formal indictment means the case is minor. The investigation stage may be the period when the most important statements and evidence are collected.

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3.3 Criminal Intent May Become the Key Defense Issue

In many fraud-related investigations, one of the most important issues is whether the accused person actually knew that he or she was participating in fraudulent activity.

For example, a person may have received funds because of a legitimate business transaction, followed instructions from a business partner, exchanged cryptocurrency, processed payments, or allowed another person to use an account without realizing that the money was allegedly connected to fraud.

The prosecution may examine whether the person knowingly participated in deception, knowingly provided an account or other tool to a fraud operation, or knowingly received or transferred criminal proceeds.

A defense strategy may therefore require a detailed reconstruction of communications, transaction history, business relationships, banking records, contracts, identity verification procedures, payment instructions, and what the accused person actually knew at each stage.

💡The issue is not simply whether suspicious money passed through an account. The surrounding facts may be essential to determining criminal responsibility.

 

4. What Fraud and Scam Scenarios Commonly Involve Foreigners in Taiwan?

Foreign nationals may become involved in fraud cases in many different ways. Some situations clearly begin with the foreigner as a victim, while others may result in authorities investigating the foreigner’s own role.

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4.1 Common Situations for Foreign Victims

Common fraud schemes affecting foreigners in Taiwan may include online shopping scams, fake investment platforms, cryptocurrency scams, romance scams, employment scams, rental scams, impersonation of government officials, business payment fraud, and identity impersonation scams.

For victims, the priorities are usually to preserve evidence, identify where the money went, report the case accurately, and determine whether assets can still be traced or preserved.

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4.2 Bank Accounts, Cryptocurrency and Other Suspect Scenarios

A foreigner may become a suspect after lending or selling a bank account, receiving funds for another person, withdrawing or transferring money on someone else’s instructions, acting as a company representative for an unfamiliar business, promoting an investment project that later collapses, operating online advertisements for a suspicious platform, or participating in cryptocurrency transactions without sufficient verification of the other parties.

In these situations, investigators may attempt to determine whether the foreigner was an innocent participant, was negligent about suspicious circumstances, or knowingly assisted fraudulent activity.

The defense should therefore focus on reconstructing what actually happened rather than providing broad statements such as “I did not know anything.”

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4.3 Why Language Barriers Can Affect a Criminal Investigation

Language barriers can create serious problems during a fraud investigation.

A foreigner may understand the underlying transaction perfectly but still struggle to explain complex financial arrangements or legal concepts in Chinese.

Problems may also arise from incomplete interpretation, ambiguous terminology, misunderstanding a question, or agreeing with a translated statement that does not accurately reflect what the person intended to say.

⚠️Because police and prosecutor statements may later be used as evidence, accurate communication during the investigation stage is extremely important.

 

5. What Should You Not Do After a Fraud Investigation Begins?

Once you know that a fraud case has started, certain actions can make the situation significantly worse.

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5.1 Do Not Delete Messages or Transaction Records

Do not delete LINE, WhatsApp, Telegram, Messenger, e-mail, banking records, cryptocurrency records, contracts, invoices, or other relevant information.

Even if a message appears unfavorable when viewed alone, the surrounding conversation may actually help explain the legitimate context of the transaction.Deleting records can also make it more difficult to reconstruct the timeline later.

➟Preserve the original material and allow your lawyer to determine what is legally relevant.

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5.2 Do Not Give Careless or Inaccurate Explanations

Avoid guessing when you do not remember something.

Dates, amounts, names, account numbers, transaction sequences, and conversations can often be verified later through objective evidence.An inaccurate answer given under pressure may create inconsistencies that prosecutors later interpret as dishonesty.

If you genuinely do not remember a detail, it is generally better to state that accurately than to invent an answer.

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5.3 Do Not Contact Other People to Coordinate Statements

If other people are involved in the investigation, do not attempt to coordinate stories, ask someone to change evidence, delete messages, or provide a particular explanation to authorities.Such conduct may create additional legal problems and may damage your credibility.

➟Instead, preserve your own evidence and prepare your own factual account based on what actually happened.

 

6. What Evidence Is Important in a Taiwan Fraud Case?

The evidence needed will depend heavily on whether you are a victim or a person accused of participating in the fraud.

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6.1 Evidence for Fraud Victims

Victims should preserve evidence showing how the scam began, what representations were made, why the victim believed those representations, and how the money was transferred.

This may include complete chat histories, advertisements, websites, account information, contracts, investment materials, payment instructions, bank receipts, cryptocurrency records, screenshots, voice messages, e-mails, phone numbers, and information identifying the suspected offender.

💡A clear chronological timeline can also make it easier for police, prosecutors, and lawyers to understand a complicated fraud scheme.

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6.2 Evidence for Fraud Suspects and Defendants

For suspects, the most useful evidence may be evidence explaining the legitimate reason for a transaction or showing the accused person’s actual state of knowledge.

Relevant materials may include contracts, invoices, business records, customer communications, bank statements, payment instructions, employment records, cryptocurrency exchange records, KYC information, communications with business partners, and evidence showing who actually controlled the relevant account or transaction.

Where criminal intent is disputed, communications before and during the transaction can be particularly important.

 

7. What If Your Bank Account Is Frozen or Connected to Suspicious Funds?

A frozen or restricted bank account is often the first sign that a person has become connected to a Taiwan fraud investigation.

Foreigners may discover the problem when they are suddenly unable to withdraw money, transfer funds, use online banking, or access certain financial services.

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7.1 Why Your Account May Become Part of a Fraud Investigation

If a fraud victim transferred money into your account, investigators may trace the payment and examine why you received it.

Authorities may want to know:

• who controlled the account
• why the payment was made
• whether you knew the sender
• what happened to the funds afterward

and whether you received any commission or benefit.

The fact that suspicious money entered an account does not by itself explain the account holder’s intent. However, the account holder should be prepared to provide a coherent explanation supported by evidence.

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7.2 How to Reconstruct the Source and Flow of Funds

Start by identifying the transaction that caused the problem.

Determine who sent the money, when it arrived, why you believed it was being paid, whether you transferred or withdrew it, who instructed you to do so, and whether you retained any portion.

Bank statements, transfer receipts, chat records, invoices, contracts, cryptocurrency transaction records, and communications with other parties can help reconstruct the flow of funds.

➟This analysis can become central to explaining whether you were knowingly involved in fraud or were yourself misled by another person.

 

8. Why Should Foreigners Seek a Taiwan Fraud Lawyer Early?

Fraud investigations can develop quickly, and early statements may have long-term consequences.

For foreign nationals, the combination of unfamiliar criminal procedure, language barriers, financial records, and immigration or travel concerns can make the situation especially difficult.

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8.1 Legal Assistance During Police and Prosecutor Questioning

A criminal defense lawyer can help identify the allegations, review relevant evidence, prepare the factual timeline, and explain the issues likely to arise during questioning.

Where legally permitted, counsel can also accompany and assist the client during relevant investigation procedures.

💡Early preparation is particularly important when the case involves large amounts of money, multiple alleged participants, cryptocurrency, bank accounts, cross-border transactions, or possible aggravated fraud allegations.

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8.2 English-Language Communication and Defense Preparation

For English-speaking clients, the ability to discuss the case accurately in English can reduce misunderstandings.

The client should be able to explain exactly how the transaction occurred, what instructions were received, what business relationship existed, what the client knew, and why certain actions were taken.

The lawyer can then translate those facts into a defense strategy that addresses the legal issues under Taiwan law.

 

9. How Chiensheng International Law Firm Can Help

Chiensheng International Law Firm assists foreign clients involved in fraud and scam cases in Taiwan, whether they are victims seeking legal remedies or suspects facing criminal investigation.

For fraud victims, legal assistance may include reviewing and organizing evidence, preparing criminal complaints, communicating with police and prosecutors, analyzing the flow of funds, and evaluating possible civil recovery measures.

For suspects and defendants, assistance may include preparing for police questioning, attending investigation procedures where permitted, analyzing bank and cryptocurrency transactions, reviewing evidence concerning criminal intent, developing defense arguments, and representing clients before prosecutors and courts.

Our legal team handles fraud, aggravated fraud, money laundering, bank account cases, cryptocurrency-related disputes, investment fraud, business-related criminal allegations, and other complex financial crime matters.

🧑🏻‍⚖️English-language legal services are available for foreign clients through our offices in Taipei, Taoyuan, and Kaohsiung.

 

10. Frequently Asked Questions About Fraud Cases in Taiwan

Preserve all communications and transaction evidence, contact your bank or payment provider as soon as possible, and report the suspected fraud to the appropriate authorities.

If the loss is substantial or the case involves cryptocurrency or international transfers, legal assistance may help organize the evidence and determine the appropriate next steps.

Yes. Ordinary fraud is principally governed by Article 339 of Taiwan’s Criminal Code.

Depending on how the offense was allegedly committed, aggravated fraud under Article 339-4 of Taiwan’s Criminal Code may also become relevant.

Aggravated fraud involves specified circumstances that make the alleged offense more serious, such as fraud committed by three or more persons or certain fraud schemes carried out through the Internet or other media.

The precise legal classification depends on the facts of the case.

No. The fact that fraud-related funds entered your account does not by itself answer whether you had criminal intent.

Investigators may examine why the money entered the account, what you knew, what happened to the money afterward, who gave you instructions, and whether you received any benefit.

Identify the suspicious transaction, preserve your bank records and communications, and determine why the payment entered your account.

Do not delete evidence or invent an explanation. If you have been contacted by police or prosecutors, consider obtaining legal advice before giving a detailed statement.

Yes.Modern fraud schemes may involve different roles. Authorities may investigate people who allegedly provided accounts, transferred funds, withdrew cash, processed payments, handled cryptocurrency, or otherwise assisted the operation.

Whether criminal liability exists depends on the person’s actual conduct, knowledge, intent, and other evidence.

They can become part of a fraud or money laundering investigation depending on the circumstances.

Investigators may examine wallet addresses, transaction hashes, exchange accounts, KYC information, the source of cryptocurrency, and whether a person knew that assets were connected to criminal activity.

The appropriate decision depends on the circumstances, but you should understand your legal status and the allegations before providing detailed explanations.

Because statements made during an investigation may later become evidence, obtaining legal advice before questioning can be particularly important in complex or high-value cases.

Yes. However, language issues should be handled carefully.

Make sure you understand questions before answering them and ensure that statements accurately reflect what you intended to say. English-language legal assistance can also help you prepare your case and communicate more effectively.

Depending on the circumstances and procedural stage of the case, compulsory measures affecting travel may become an issue.

If you are concerned about detention or restrictions on leaving Taiwan, this should be discussed with a Taiwan criminal defense lawyer as early as possible.

 

11. Conclusion: Act Early and Protect Your Legal Position

Foreigners involved in fraud or scam cases in Taiwan should take the situation seriously from the beginning.

If you are a victim, preserve evidence immediately, contact your financial institution, document the flow of money, and report the case accurately. The earlier the relevant transactions and communications are preserved, the easier it may be to assist investigators and evaluate possible recovery options.

If you are accused of fraud, do not assume that a misunderstanding will automatically resolve itself. Police and prosecutors may examine your bank accounts, cryptocurrency transactions, communications, business relationships, and statements to determine whether you knowingly participated in fraudulent activity.

Ordinary fraud under Article 339 of Taiwan’s Criminal Code and aggravated fraud under Article 339-4 of Taiwan’s Criminal Code can carry serious criminal consequences. When bank accounts, multiple participants, online communications, or suspicious money flows are involved, other criminal allegations may also become relevant depending on the facts.

For foreign nationals, language barriers and unfamiliarity with Taiwan’s criminal justice system can make an already complicated case even more difficult. Early legal assistance can help clarify your legal status, preserve important evidence, prepare for questioning, and develop a defense or recovery strategy based on the actual facts.

 

🧑🏻‍⚖️chiensheng International Law Firm provides English-language legal assistance for foreigners involved in fraud, scam, aggravated fraud, money laundering, cryptocurrency, bank account, and related criminal cases in Taiwan, with services available through our Taipei, Taoyuan, and Kaohsiung offices.

 

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