Achieving a good death has been regarded as one of the “Five Blessings (Wu Fu, 五福)” in traditional Chinese culture. However, the introduction of modern Western medicine has made this blessing not always easy to realise for those who accept end-of-life care in the Taiwanese context – despite the fact that Taiwan maintains an excellent reputation on “quality of death” scales internationally. This chapter introduces the Hospice and Palliative Care Act (HPCA) of 2000 and the Patient Right to Autonomy Act (PRAA) of 2019 in Taiwan, both of which have become an important legal foundation for end of life care, and advance directives, in Taiwan. Under the HPCA, terminally ill patients may write a letter of intent indicating their choice of hospice palliative care or life-sustaining treatment. With the introduction of PRAA, patients can now discuss their advance care plan with caregivers and make an advance directive (AD) to ensure their negative right of not receiving life-sustaining treatment in certain clinical conditions. This chapter analyses the features of the PRAA and the current practice of ADs in Taiwan, including the sociocultural factors that may influence it.