Standards for Additional Taxation of Court and Compulsory Enforcement Costs of Taiwan High Court Article 3
This English translation was last updated on 2012-05-01, but the Chinese text was amended on 2024-12-30. Later amendments may not be reflected in the translation — please refer to the Chinese text.
In matters of appeal to a court of second or third instance arising from proprietary rights, an additional 1/10 of the original court cost for the price or claim's value beyond NTD $100,000 specified in Paragraph 1, Articles 77-16 of Taiwan Code of Civil Procedure shall be taxed.When a claim is amended or added in a court of second instance or is asserted in an action initiated in accordance with Article 54 of Taiwan Code of Civil Procedure, the court costs shall be taxed. The provisions of the preceding paragraph shall apply mutatis mutandis to a counterclaim, upon which court costs shall be taxed.