Does your jurisdiction maintain a list of trusted entities to qualify e-signatures?

Yes, Taiwan provides a list of certified e-signature service providers, of which only two are private entities.

Please provide a quick overview of the law, i.e., types of contracts that qualify for use with e-signature.

In accordance with the Electronic Signatures Act, e-signatures are deemed to have the same effect as wet signatures on a contracts if (a) the counterparty agrees the use of e-signatures and (b) such e-signature is based on the technology of a certified e-signature service provider. However, since there are few certified e-signature service providers in Taiwan, e-signatures as defined in the Electronic Signatures Act are rarely used.

What is the legality of e-signatures in your jurisdiction? Are there key exceptions?

E-signatures satisfactory to the Electronic Signatures Act are legal and can substitute wet signatures on documents.
For e-signatures that are not affixed in ways aligned with the Electronic Signatures Act, these signatures cannot replace wet signatures. However, such type of e-signatures may serve as an evidence in support of a party’s consent to a contract if the law does not require such contract to be executed in a written form.

What is the e-signature law enforceable in your jurisdiction?

Taiwan has promulgated the Electronic Signatures Act effective from 2001. This act authorizes Taiwan government to stipulate enforcement rules and guidelines on the technical requirements and procedures for an entity to become a certified e-signature service provider.