TW | Transnational Couples Under Taiwan's Legalization of Same-Sex Marria

	In May 2019, Taiwan became the first region in Asia to legalize same-sex marriage, establishing the “Act for Implementation of J.Y. Interpretation No. 748” to enforce relevant regulations regarding same-sex marriage. This law ensures that same-sex couples enjoy the same legal status and rights as heterosexual couples. The grand justice interpretation pointed out that the original Civil Code, which framed marriage as a union between a man and a woman, restricted the freedom of same-sex couples to marry. It did not allow same-sex couples to form a permanent, intimate, and exclusive union. This regulation was deemed a violation of the constitutional protection of marriage freedom and equality. Consequently, same-sex marriage was legally recognized, giving same-sex couples equal rights and making their unions a foundation of social stability, just like heterosexual marriages.
	The evaluation of Marriage Registration for Taiwanese and Foreign Same-sex Partners
	With the legalization of same-sex marriage, related supporting measures gradually followed. According to Article 46 of Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, the formation of a marriage is governed by the national law of each party involved. For a Taiwanese citizen and a foreign same-sex partner to marry in Taiwan, the foreign partner’s home country must also recognize same-sex marriage. Only then can the couple register their marriage at a Taiwan household registration office. If the foreign partner comes from a country that does not recognize same-sex marriage, legal marriage registration in Taiwan is not possible.
	The Breakthrough of Transnational Same-sex Marriage After 2023
	Since countries or regions that legally recognize same-sex marriage remain in the minority globally, many couples from non-recognising countries were previously unable to enjoy their right to marry. However, in January 2023, Taiwan announced an administrative directive (No. 1120240466) that expanded the scope of same-sex marriage regulations. The directive clarified that the establishment of a permanent, intimate, and exclusive union between two people of the same sex, with the purpose of living together, had become a part of Taiwan’s public order. According to Article 8 of Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, if applying a foreign law would lead to a result contrary to Taiwan’s public order or moral standards, that foreign law is not applicable. Thus, in cases where the foreign partner comes from a country that does not recognize same-sex marriage, Taiwanese law permits the marriage to be registered, provided both parties freely consent. Taiwan recognizes the marriage, allowing the couple to legally register and receive legal protection.
	Special Provisions for Same-sex Couples from Hong Kong, Macau and Mainland China
	Regarding the questions of whether citizens from Hong Kong or Macau can marry Taiwanese nationals, according to Article 38 of Laws and Regulations Regarding Hong Kong & Macao Affairs, which applies the principle of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, they may indeed register their marriage in Taiwan. As for a same-sex couples from Mainland China, according to the latest interpretation issued on September 19, 2024, Mainland Chinese citizens and Taiwanese can register their marriage in Taiwan if they first marry in a third country (such as the United States) where same-sex marriage is legally recognized. Once official proof of the marriage in a third country is obtained, the couple may then complete an interview and document authentication process at a Taiwan overseas office and proceed with their marriage registration in Taiwan, following the same legal procedures as heterosexual couples.
	Residency Applications For Foreign Same-sex Spouses in Taiwan
	Once the couple has legally registered their marriage in Taiwan, the foreign same-sex spouse may apply for residency under the same process as heterosexual spouses. Residency may be applied for by presenting a family-dependent resident visa. Upon entering Taiwan, they can apply for the Alien Resident Certificate (ARC) with the National Immigration Agency, which will grant them legal residency rights.
	Outlook for Same-sex Couples
	Taiwan is gradually improving the residency application procedures for foreign same-sex spouses. Since the legalization of same-sex marriage, Taiwan has continued to adjust policies and update regulations with the objective of strengthening the residency rights of transnational couples. These updates include expanding the rights of children sprouting from same-sex marriages. Prior to these changes, a same-sex spouse could only adopt the biological child of the partnering spouse. With the recent legal amendments, a same-sex spouse is now permitted to adopt the partner’s biological or adopted child, or for both to jointly adopt a child, thereby ensuring the child’s best interests. These milestones are significant advancements in the fight for gender equality and the basic freedoms and human rights.

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