Act for the Recruitment and Employment of Foreign Professionals Article 14

A foreign professional who engages in remote work by digital means, not providing services to businesses or employers within the State, and who meets specific conditions as announced by the competent authority, may apply, along with their spouse, minor children, and children having reached the age of majority or above who lack self-care ability due to physical or mental disability, to the Ministry of Foreign Affairs or an overseas mission thereof for a visitor visa, valid for six months, for multiple entries, to stay for up to a maximum period of six months, and without endorsement prohibiting extension or setting other limitations. After entering the State, if continuation of stay beyond the expiration of the visa is needed, the holder may, before the visa expires and without being required to leave the State, apply to the NIA for an extension thereof, for a total stay of up to six months at a time. The maximum total period of each stay shall be two years.
中文原文 外國專業人才延攬及僱用法第14條
外國專業人才以數位方式從事遠端工作,非為我國境內事業單位或雇主提供勞務,並具備主管機關公告之一定條件者,其本人、配偶、未成年子女及因身心障礙無法自理生活之成年子女得向外交部或駐外館處申請核發六個月有效期限、多次入國、停留期限六個月、未加註限制不准延期或其他限制之停留簽證;於入國後,停留期限屆滿有繼續停留之必要者,得於停留期限屆滿前,向內政部移民署申請延期,每次延期期間不得逾六個月,並得免出國,每次總停留期間最長為二年。

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