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Taiwan Passes Virtual Asset Service Act Requiring FSC Licensing and Stablecoin Reserves

Taiwan's Legislative Yuan passed the Virtual Asset Service Provider Act on 30 June 2026, replacing AML-based registration with a comprehensive licensing regime under the Financial Supervisory Commission. The law covers seven categories of virtual asset service provider, mandates 100% reserve backing for stablecoin issuers, and requires customer asset segregation. Existing AML-registered VASPs have 12 months to file applications and 21 months to obtain full FSC approval.

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On 30 June 2026, Taiwan's Legislative Yuan passed the Virtual Asset Service Provider Act at third reading, transitioning Taiwan's crypto regulation from an AML-registration model to a licensing regime administered by the Financial Supervisory Commission. The Act now proceeds to President Lai Ching-te for promulgation within 10 days of passage, after which the Executive Yuan sets the date of entry into force. The Act moves into the implementation stage; VASPs and stablecoin issuers currently operating in Taiwan must begin preparing compliance programmes before the effective date.

The Act defines seven licensed activity categories: exchanges, trading platforms, transfer service providers, asset custodians, underwriters, lending service providers, and additional categories designated by the FSC. Stablecoin issuers must obtain a separate FSC approval, maintain reserves equal to 100% of outstanding stablecoin liabilities, and submit to periodic independent audits. All licensed VASPs must segregate customer assets from proprietary assets, implement FSC-specified cybersecurity controls, and maintain internal-control systems that meet FSC specifications.

Virtual asset exchanges, custodians, and stablecoin issuers serving Taiwan residents or operating from Taiwan must obtain FSC licenses. Existing registrants under the prior AML programme must submit licensing applications within 12 months of the VASPA's effective date and must receive FSC approval within 21 months. Operators that fail to meet the 21-month deadline must cease operations and wind down in an orderly manner. Foreign providers offering services to Taiwan residents face the same licensing requirements.

The Executive Yuan has not yet set the effective date following presidential promulgation. The FSC must publish subordinate regulations for each VASP category before licensing opens; precise reserve-audit methodology, cybersecurity specification content, and the criteria for designating additional VASP categories remain for FSC rulemaking. The Act's interaction with Taiwan's existing AML and payment-services legislation will be addressed in implementing rules.

Licentium advises digital asset businesses on licensing strategy and VASP regulatory compliance across Asia-Pacific jurisdictions through a partner network. Contact us to discuss Taiwan VASPA readiness, FSC licensing applications, stablecoin reserve structure design, or market-entry strategies. Work we undertake includes VASP licensing applications, reserve management structures, AML and KYC programme adaptation, customer-asset segregation procedures, and cross-border compliance strategy.

Source: CoinDesk, Taiwan's Legislative Yuan Passes Virtual Asset Service Provider Act, Third Reading, 30 June 2026

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