Stock Markets May 21, 2026 05:56 AM

Taiwan to Restrict Currency Switching for U.S. Dollar Stock Dividends, Sources Say

Regulator leaning toward allowing foreign investors to change currency selection only once per year as banks prepare systems for foreign-currency payouts

By Derek Hwang TSM

Taiwan's central bank intends to require foreign investors who receive U.S. dollar-denominated dividends from local companies, including TSMC, to maintain a single currency selection rather than switch frequently. Authorities are reportedly leaning toward permitting changes only once a year. Implementation is expected next year as foreign custodian banks build necessary systems.

Taiwan to Restrict Currency Switching for U.S. Dollar Stock Dividends, Sources Say
TSM

Key Points

  • Taiwan's central bank plans to require foreign investors receiving U.S. dollar-denominated dividends from companies including TSMC to maintain a single currency selection and avoid frequent switching.
  • Authorities are leaning toward allowing investors to change their currency selection only once per year.
  • Foreign custodian banks have indicated willingness to cooperate, but system development means implementation of foreign-currency dividend payouts is expected to begin next year.

TAIPEI, May 21 - Taiwan's central bank plans to require foreign investors receiving U.S. dollar-denominated dividends from listed local companies, including Taiwan Semiconductor Manufacturing Co (TSMC), to adhere to a single currency election and avoid frequent switching, three sources familiar with the matter said.

Under the approach currently favored by authorities, investors would be permitted to change their currency selection only once a year. The aim, according to the sources, is to limit repeated toggling between currencies while allowing some flexibility on an annual basis.

Key procedural and timing details from the sources include:

  • In April, Taiwan's Financial Supervisory Commission announced that listed local companies could begin distributing foreign-currency-denominated dividends to foreign shareholders.
  • Foreign custodian banks told the sources they are willing to cooperate with new procedures for U.S. dollar dividend payouts on Taiwan stocks.
  • One source, speaking on condition of anonymity because they were not authorized to speak publicly, said an annual option to alter the currency selection would be acceptable, but emphasised that changes should not be made too frequently.

The move would apply to U.S. dollar-denominated dividend payments from companies such as TSMC, which has paid quarterly cash dividends since 2019, distributing dividends four times a year.

Because foreign custodian banks will need time to develop and test the technical infrastructures required to process foreign-currency dividend payouts, the actual rollout of these payments is expected to begin next year, the sources said.

An official response from Taiwan's central bank and from TSMC was not immediately available.

This plan, as described by the sources, seeks to balance investor choice over dividend currency with operational stability in processing foreign-currency distributions. The annual-change limit appears to be the compromise currently under consideration by the authorities.


Note: The information above is based on reporting from three sources familiar with the matter. Where personnel spoke on background, they did so because they were not authorised to comment publicly.

Risks

  • Timing uncertainty - Implementation depends on foreign custodian banks building the required systems, so rollout is expected next year but exact timing is not specified.
  • Investor flexibility constraint - Limiting currency changes to once a year reduces the ability of foreign investors to frequently alter dividend currency elections.
  • Operational readiness - Effective processing of foreign-currency dividends requires technical and operational adjustments by custodian banks, creating potential execution risk during the transition.

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