https://www.epo.org/en/service-support/faq/searching-patents/asian-patent-information/chinese-taipei/filing-grant/can

Can Taiwanese utility models be converted into patents?

Yes they can (and vice versa). For utility model applications, conversion is possible within thirty days from the date of the decision refusing the original application. Conversion of patent applications into utility models may be requested within two months from the decision of refusal. Once a grant decision has been taken, conversion is no longer possible. The filing date of the original application will be taken as the filing date of the converted application.

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