Following an extensive nomination process, Asia Business Law Journal unveils the A-List of Taiwan’s top 100 lawyers plus 15 Legal Icons. Byung Jin Park reports
Taiwan’s technology-driven economy is generating new opportunities for local law firms. The island plays a central role in the global semiconductor supply chain, accounting for more than 60% of global foundry revenue, and is home to Taiwan Semiconductor Manufacturing Company (TSMC), the world’s largest contract chipmaker.
In January 2026, TSMC announced that it forecasts capital expenditure of USD52 billion to USD56 billion in 2026, an increase of as much as 36.9% compared with last year’s USD40.9 billion. As investment expands, advisory work related to the semiconductor supply chain – ranging from commercial contracts and regulatory compliance to overseas investment matters – is set to become a source of revenue for local law firms.
The macroeconomy is on the rise. Taiwan’s exports reached USD640.75 billion in 2025, up 34.9% from the previous year. The Ministry of Finance attributed the surge to robust global demand for artificial intelligence applications, high-performance computing and cloud services, trends that are driving demand for specialised legal advice.
Confidence is reflected in economic forecasts as well. The Chung-Hua Institution for Economic Research (CIER) projected in January that Taiwan’s economy will grow 4.14% in 2026, an upward revision of 1.59 percentage points from October 2025. “Improved US policy clarity has already bolstered sentiment towards Taiwan’s technology sector,” said CIER president Lien Hsien-ming.
With trade negotiations between the US and Taiwan recently concluded, inbound foreign direct investment from the US and its multinational companies is expected to increase. Law firms will play an active role in areas such as foreign investment regulation, merger control reviews and cross-border M&A advisory work.
Against this backdrop, Asia Business Law Journal proudly presents Taiwan’s top 100 lawyers and 15 Legal Icons for 2026. The A-List is the result of rigorous research and nominations received from in-house counsel in Taiwan and abroad, as well as Taiwan-focused partners at international law firms.
Exceptional legal acumen
Client feedback submitted to ABLJ highlights strong demand for lawyers with deep industry-specific expertise, a commitment to Taiwan’s startup ecosystem and a strong understanding of the distinctive features of the Taiwanese legal market.
Taiwan has seen a notable expansion in data centre infrastructure last year, driven by demand for AI and cloud services. Lily Kuo, from Lee and Li, received a testimonial from Hsiang-En Hung, a director at BDx Data Centres in Taipei, for “her strong command of data-centre-specific legal issues”.
“Throughout the course of our projects,” says Hung, “she has demonstrated exceptional legal acumen, commercial sensitivity and execution capability in navigating complex contractual frameworks involving hyperscale data centre development, long-term capacity agreements, power and utility arrangements, construction contracts and cross-border commercial considerations.”
He adds that Kuo played a proactive role in deal structuring, risk allocation and negotiation strategy, ensuring that BDx’s long-term interests are protected while maintaining professional relationships with partners.
Kuo is also praised by Jongwon Nam, a project manager at Air Liquide Advanced Materials Korea in Seoul. “Lily was incredibly reliable in terms of responsiveness and time management,” says Nam. “Furthermore, her reviews demonstrated a perfect grasp of our business context. She went beyond standard legal advice, offering proactive and commercially valuable insights that strengthened our position.”
Sector expertise
Chiheng Chang, the general manager of Coforce Medical in Taipei, speaks highly of Alex Hsin, from Guo Ju Law Firm, for “his profound knowledge and extensive experience” in the biomedical field.
“He not only understood our needs but also possessed expertise in various patent laws, helping us ensure that the results of our technological innovation and integration work were not infringed upon in collaborations and negotiations involving intellectual property,” says Chang.
According to Chang, while his company’s biomedical technology faces stringent regulatory requirements in different jurisdictions, Hsin emphasised adaptability and compliance with the laws and regulations of various countries in cross-border collaborations and quickly proposed solutions, thereby reducing many potential legal risks.
Ching-Lien Chang, the president of Forbes China Group in Shanghai, also recommends Hsin. “He is meticulous in his analysis, proactive in his approach, and highly familiar with commercial structures and business models,” says Lien. “He is a highly trustworthy lawyer, committed to legal compliance and guided by a strong sense of integrity.”
Selfless dedication
Derrick Yang, from Lee and Li, received a nomination from Josephine Chao, the president of Epoch Foundation in Taipei, a non-profit foundation that supports the entrepreneurship ecosystem in Taiwan.
“The core of this nomination lies in Yang’s selfless dedication to Taiwan’s tech startup ecosystem,” says Chao.
She says Yang has consistently dedicated his personal time over several years to providing pro bono or highly accessible consultancy to emerging entrepreneurs, despite his demanding schedule.
“Numerous companies that benefited from his early guidance have evolved from fragile startups into robust SMEs, with several successfully reaching IPO milestones,” says Chao.
Peishan Ho, senior counsel at Apple Asia Taiwan branch in Taipei, also praises Yang. “I have been working with Derrick for nine years, and he always provides me with professional, timely, precise legal advice,” says Ho.
“He knows very well how to balance the culture differences, how to bridge the gap between our headquarters and local practice, and eventually find the perfect balance in a grey area.”
Regulatory landscape
In this year’s Taiwan A-List report, lawyers with an understanding of the unique Taiwanese legal market received high acclaim, as the jurisdiction continues to navigate regulatory complexity alongside rising inbound and outbound transactions.
Brandon Wu, the president of AllianceBernstein Investments Taiwan in Kaohsiung, nominates Jeffrey Liu, a partner at Lexcel Partners in Taipei, for his “deep understanding of the regulatory landscape in Taiwan”, which has proven invaluable to clients.
“His strategic advice was instrumental in helping us obtain the approvals of the Taiwan Commitment Programme and Kaohsiung Financial Special Zone from the Taiwan Financial Supervisory Commission,” says Wu.
“I wholeheartedly endorse Jeffrey Liu for his professionalism, expertise and dedication to achieving favourable outcomes for his clients. He is a trusted partner in navigating the complexities of asset management and cross-border legal matters.”
Jingmei Xue, senior legal counsel at Apple in Beijing, applauds Patrick Marros Chu, a partner at Lee and Li, for “his extensive network and credibility with regulators, industry stakeholders and decision makers”. Xue adds: “He is highly effective in representing and articulating clients’ positions in regulatory dialogues, balancing advocacy with pragmatism and achieving outcomes that are both compliant and commercially viable.”
Compiling the A-List
The A-List is based on extensive research conducted by Asia Business Law Journal. To identify the top lawyers in Taiwan, we turned to thousands of in-house counsel in Taiwan and around the world – as well as partners at international law firms – and asked them to tell us which lawyers should make the cut.
A-List lawyers were defined on the nomination form as “lawyers who are currently the star performers of Taiwan’s legal profession; the lawyers who are personally undertaking Taiwan’s top legal work, crafting the most cutting-edge legal solutions to complex problems, and setting the highest standards in terms of quality, innovation and the ability to handle complex matters”.
Our 15 Legal Icons were defined as “lawyers who are the luminaries of Taiwan’s legal profession; the titans who command the respect of clients and juniors alike; the mentors who lead Taiwan’s most admired law firms and/or legal teams, and who are Taiwan’s most prolific rainmakers”.
All private practice Taiwanese lawyers and foreign lawyers based in Taiwan were automatically eligible for inclusion in the nomination process. There were no fees or any other requirements for entry.
