Enforcement Rules of the Labor Pension Act Article 41

Pension payments that are to be distributed as stipulated in Paragraph 2 to Article 28 of the Act shall be transferred into individual bank accounts set-up in the name of employees or their survivors or designated persons. In the event that the personal bank accounts are based overseas, any additional handling fees are borne by the beneficiaries.
中文原文 勞工退休金條例施行細則第41條
依本條例第二十八條第二項規定應發給之退休金,由勞保局匯入勞工或其遺屬或指定請領人指定之金融機構之本人名義帳戶;其帳戶在國外者,手續費用由領取人負擔。

English translation for reference only; the Chinese text prevails. Not legal advice.