The Electronic Signatures Act (ESA) of Taiwan, enacted in 2001, has undergone its first major amendment (“Amendment”) in response to the rapid global digital transformation and the changing landscape of digital services and digital economy in Taiwan. With the proliferation of digital solutions and the increasing demand for electronic documents and signatures, particularly accelerated by the COVID-19 pandemic, the Taiwan Legislative Yuan passed the Amendment on 30 April 2024. The Amendment will take effect following…