LEGAL FRAMEWORK

The constitution provides for the free exercise and equal treatment under the law of all religions, which “shall not be restricted by law” except as necessary for reasons of protecting the freedoms of others, imminent danger, social order, or public welfare.

Religious groups may operate without registering. Taiwan categorizes registered religious groups as foundations, temples, or “social groups.” Most churches are registered as religious foundations. A religious group may voluntarily establish a religious foundation by registering with the courts once it obtains a permit from central or local authorities. The group must provide an organizational charter, a list of assets, and other administrative documents to register as a foundation. The MOI requires that groups seeking to establish a Taiwan-wide religious foundation have real estate in at least seven administrative regions valued at 25 million New Taiwan dollars ($816,000) or more and possess at least five million New Taiwan dollars ($163,000) in cash. Alternatively, the group may receive a permit if it possesses cash in excess of 30 million New Taiwan dollars ($979,000). A group may apply instead for a permit to establish a local religious foundation from local authorities, who have lower threshold requirements than central authorities.

Temples may directly register with local authorities without needing permission from the MOI. Taiwan-wide religious social groups and local religious social groups may register with the MOI and local authorities, respectively. There are no minimum financial requirements for registration of temples or religious social groups.

Registered religious groups operate on an income-tax-free basis. Registered religious foundations and temples are also exempt from building and property taxes. Nonregistered groups are not eligible for the tax advantages available to registered religious groups. As of 2022, there were approximately 17,800 registered religious groups, including 1,700 religious foundations, 11,800 temples, and 4,300 religious social groups, representing more than 22 religions. Many groups choose not to register individual places of worship and instead operate them as the personal property of the group’s leaders; such property is subject to taxes.

The Falun Gong Society is registered as a sports organization and not as a religious group.

The law provides that temples are under the management of a trustee monk or nun. It states, however, “They cannot take charge as trustee monk/nun if they are not citizens of the Republic of China [Taiwan].” The law does not apply to temples that are administered by Taiwan authorities (i.e., authorities own the land and buildings), local public organizations, or private persons. In 2004, the Council of Grand Justices declared several articles of the act unconstitutional, since it imposed undue restrictions on how religious groups transfer their assets. A 2022 law allows qualified religious groups to change the registration of real estate assets formerly held in the name of individual members to instead be held under the name of the associated religious foundation, religious corporation, or temple.

The MOI separates religious and charitable groups based on a group’s articles of association. There is no law or policy that oversees a religious group’s use of donations made to that group, whether for religious or charitable activities, or that requires a religious group to establish a separate charitable entity to conduct charitable activities. The law, however, prohibits charitable foundations from using donations for noncharitable purposes. Some religious groups establish separate charitable foundations to promote their charitable activities. An organization whose primary objective is philanthropy is not eligible to register as a religious group.

Religious groups are eligible to operate private schools. Authorities do not permit compulsory religious instruction in any Ministry of Education-accredited public or private elementary, middle, or high school. High schools accredited by the ministry may provide elective courses in religious studies, provided such courses do not promote certain religious beliefs over others.

The MOI and city- and county-level authorities are responsible for accepting complaints from workers who believe the authorities or individuals have violated their rights and interests for religious reasons.

Male citizens born after January 1, 1994, are subject to four months of compulsory military service. The law provides for six months of alternative military service for conscientious objectors who oppose military service on the basis of their religious belief.

Because of its unique status, Taiwan is not a party to the International Covenant on Civil and Political Rights, but it has a domestic law incorporating the text of the covenant.

GOVERNMENT PRACTICES

In September, the MOI elevated its section overseeing religious affairs to the departmental level to have broader jurisdiction over religious policy, religious foundation and ancestor worship guild affairs, funeral management, and ceremonial administrative work. Minister of Interior Lin said the organizational reform showcased Taiwan’s attention to religion, contributed to improvements in interagency communication, and would offer more assistance to religious groups. Lin added that the ministry would look to continue cooperation between Taiwan’s authorities and religious groups to build a more positive environment for religious development.

The Labor Standards Act continued not to cover domestic workers and caregivers, who were therefore not legally guaranteed a weekly rest day. This continued to limit their ability to attend religious services. As in years past, this problem was particularly salient among the island’s approximately 228,000 foreign caregivers and household workers (Ministry of Labor estimate), predominantly from Indonesia and the Philippines, including Muslims and Catholics wanting to attend weekly religious services.

The MOL stated it consistently used various channels such as websites, messenger apps, radio programs, and published guides to encourage employers to allow their migrant domestic workers and caregivers to take a weekly day off and to educate employers on the importance to their migrant employees of attending religious services. The MOL continued to conduct a required online course for employers who recruited migrant domestic workers and caregivers that included discussion of rest days. Employers who did not allow their employee to take a weekly rest day or offer overtime pay would be punished per the terms of the employee’s labor contract, and migrant employees could report their cases and seek advice from the MOL. According to the ministry, none of the 17 such cases reported between January and September specifically referenced the inability to attend religious services.

The MOL continued its coordination with the Ministry of Health and Welfare to expand the eligibility of subsidized respite care services to Taiwan families. Respite care provides short-term relief for domestic workers, allowing them to take up to 21 days off per year without risking their employment. According to the MOL, there was a steady increase in use of taxpayer-funded respite care from 453,880 total times in 2022 to more than 836,700 times as of November 2023. Following the launch in January of an additional short-term substitute care program that allows migrant domestic workers to take up to 38 days off per year, Taiwan families used the program more than 116,200 times as of November. Religious leaders, however, said there was still a lack of significant progress on the issue overall, and they continued to urge authorities to take more action, adding Taiwan authorities could be more active in promoting subsidized respite care services and educating employers about migrant domestic workers’ rights, including respect for their religious needs. In June, a representative of the Chinese Muslim Association reiterated the importance of a weekly rest day and said employers should offer Muslim migrant workers a private space in which to pray if they did not have time to go to a mosque.

The MOI continued efforts to prevent individuals from misappropriating property held by religious organizations; it worked with local governments to advise religious groups to change their property registration to the group, rather than a single individual. As of October, nearly 400 religious groups had applied to change the registration of real estate assets formerly held in the name of individual members to instead be held under the name of the associated religious foundation, corporation, or temple.

The Tibet Religious Foundation stated that Tibetan Buddhist monks continued to be unable to obtain resident visas for religious work, which it said authorities typically granted to other religious practitioners. The foundation said the denials contravened Taiwan’s visa regulations. As a result, the monks had to fly to Thailand every two months to renew their visas. The monks did not have passports and instead traveled using Indian Identity Certificates (ICs); these certificates, issued to Tibetans who reside in India but do not have Indian citizenship, were reportedly valid for travel to all countries. Taiwan authorities said they issued temporary religious visas to IC holders based on general rules governing foreigners who use travel permits, and that denying the monks resident visas was not due to religious reasons.

The Tourism Bureau of the Ministry of Transportation and Communications again partnered with local restaurants with halal certifications to set up a Taiwan Halal Cuisine Pavilion at the annual Taiwan Culinary Exhibition in August. Local authorities in Taipei, Taoyuan, Taichung, Tainan, Yunlin, Chiayi, and Yilan also held Eid al-Fitr commemorations in April.

Speaking at the International Religious Freedom Summit in Washington in February, Taiwan’s Legislative Speaker You Si-kun said, “As its democratic system has developed, Taiwan has proactively protected religious freedom and encouraged religion’s healthy development.”

In September, Taiwan’s Legislative Yuan organized the Taiwan International Religious Freedom Summit in collaboration with the U.S. International Religious Freedom Secretariat, the human rights NGO ChinaAid, and the Presbyterian Church in Taiwan. More than 150 lawmakers, government officials, religious leaders, and NGO professionals from around the world attended the summit, including a former U.S. Ambassador-at-Large for International Religious Freedom. Taiwan’s Vice President William Lai opened the summit, stating Taiwan should stand with international religious leaders and the world’s democracies to promote peace.

According to the MOL, there were no reports of complaints of religious discrimination from workers during the year.