The general rule

Every LegalMatrix jurisdiction has a statute that gives an electronic signature the effect of a handwritten one for most documents, modelled on the UNCITRAL Model Law or, for Malta, on the EU eIDAS Regulation. The common test is functional: the method identifies the signatory, indicates their intention to sign and is reliable for the purpose, and the recipient consents to electronic dealing (consent is usually written into the contract). Shareholders' agreements, services agreements, NDAs, employment contracts, option agreements and board resolutions are signed electronically in all ten. The differences lie in excluded documents, deed formalities, government counterparties and registries.

Jurisdiction by jurisdiction

JurisdictionStatuteMain exclusions and formalities
SingaporeElectronic Transactions Act 2010Wills; indentures, declarations of trust and powers of attorney (other than implied, constructive or resulting trusts); contracts for sale or disposition of immovable property; conveyances of immovable property.
Hong KongElectronic Transactions Ordinance (Cap. 553)Schedule 1: wills, trusts, powers of attorney, stampable instruments (so share transfer instruments), government leases, land documents, floating charges, oaths and affidavits, statutory declarations, court documents, negotiable instruments. Government counterparties need a recognised digital certificate.
JapanAct on Electronic Signatures and Certification Business (2000)Article 3 presumption for signatures only the principal could make; cloud signatures accepted under 2020 guidance. Registry filings and notarial deeds use seals or specific certificates. E-contracts avoid stamp tax.
United StatesESIGN Act (federal); UETA in Delaware and CaliforniaWills, codicils, testamentary trusts; most UCC articles other than sales and leases; California adds consumer notices and listed statutes (Civil Code 1633.3). Notarisation follows state rules.
CanadaOntario Electronic Commerce Act, 2000; BC Electronic Transactions Act; PIPEDA Part 2Wills, trusts created by wills, powers of attorney for personal care or property, negotiable instruments, documents of title; land registry documents under their own regimes.
AustraliaElectronic Transactions Act 1999 (Cth) and state Acts; Corporations Act ss 110A, 127Companies may sign documents and deeds electronically and in split execution since 2022. Some state rules for wills, affidavits, statutory declarations and land dealings.
New ZealandContract and Commercial Law Act 2017, Part 4Schedule 5: wills, affidavits, statutory declarations, powers of attorney, some negotiable instruments. Deeds by individuals need a witness.
United KingdomElectronic Communications Act 2000 s 7; retained eIDASDeeds valid if witnessed in physical presence (no video witnessing). Wills require Wills Act formalities. HM Land Registry accepts specified e-signatures only.
MaltaeIDAS Regulation (EU) 910/2014; Electronic Commerce Act (Cap. 426)Qualified electronic signature equals handwritten EU-wide. Public deeds before a notary (immovable property, certain company and matrimonial acts) and wills keep their formalities.
TaiwanElectronic Signatures Act (amended 2024)Electronic documents and signatures equivalent to paper; consent requirement replaced by a right to object; digital signatures from MODA-approved authorities presumed authentic. Exclusions only by express law or judicial announcement.

Check the authority in each case; official links are on the jurisdiction pages.

Deeds and witnessing

Common law jurisdictions distinguish simple contracts from deeds, which need a witness for individuals and defined signatory combinations for companies. England and Wales allows an electronic signature on a deed but requires the witness to be physically present when it is applied. Australia allows companies to sign deeds electronically and separately under the Corporations Act. New Zealand companies may sign deeds electronically; individuals need a witness. Singapore and Hong Kong companies may execute deeds without a seal by the statutory signatory combinations, electronically where the document is not excluded. Civil law jurisdictions (Japan, Taiwan, Malta) do not have deeds but have notarial acts, which retain their own formalities.

Share transfers and registries

Three traps recur in corporate work. First, Hong Kong share transfer instruments must be stamped and are therefore excluded from electronic signature; sign them on paper. Second, registries have their own rules: Companies House accepts electronic filings, ACRA transactions run through BizFile, the Japanese and Taiwanese registries require Chinese or Japanese documents and, in Japan, registered seals or specific certificates. Third, trust deeds and powers of attorney are excluded in Singapore, Hong Kong, Canada and New Zealand, which affects family structures and the authority documents behind a signing. The LegalMatrix completion checklists identify which documents in a set are signed on paper.

Government and regulated counterparties

Where a government body is a party, Hong Kong requires a digital signature with a recognised certificate, Taiwan permits agencies to require particular standards, and EU public bodies may require a qualified electronic signature. Banks, notaries and courts apply their own rules regardless of the statute. For cross-border sets involving a regulated counterparty, assume the stricter rule applies and ask before signing.

Employment documents are a frequent question and the answer is reassuring: employment contracts, offer letters, policies and option agreements can be signed electronically in all ten jurisdictions. The qualifications are practical rather than legal. Some jurisdictions require written particulars to be given within a set period (the United Kingdom, Malta under the Transparent and Predictable Working Conditions Directive), and the electronic record must be retrievable by the employee. Japanese and Taiwanese employers often still collect a seal or wet signature on the local-language version for their files, which is custom rather than law.

Evidence and platform choice

Validity is one question; proof is another. A platform that records identity verification, time stamps, IP addresses and document hashes produces an audit trail that courts in all ten jurisdictions accept as evidence of who signed and when. In Japan that evidence also supports the Article 3 presumption; in Taiwan a certificate-based digital signature carries the presumption directly. LegalMatrix documents are issued with signature blocks suited to platform signing and a signing order that identifies any paper exceptions.