臺灣近年常見科技公司高階經理人跳槽他公司，引發洩漏研發成果等營業秘密糾紛。公司之研發成果與專業技術直接影響公司之營業競爭力，而受營業秘密法保障，各界對此亦較無疑問。不過，營業秘密不以研發成果或專門技術為限，如果離職員工、幹部洩漏特定員工背景、訂單取得及簽核、或其他人事管理等資訊，仍可能構成侵害營業秘密之行為。
在實務上，被控觸犯營業秘密法之員工，多會辯稱其所透漏之資訊不涉及技術、研發，非屬營業秘密。不過，由於營業秘密的重點在於具有實際或潛在的「經濟價值」（營業秘密法第2條），故實務見解認為，企業內部成本控管與廠商閒折讓金額、營業資訊、訂單資訊、專案、人事管理甚至是特定級別之員工資訊等等，只要經由特定背景人研讀，即可推知其策略、管理技術、取得競爭優勢等，縱使該資訊一般人看來並無價值，仍可該當「營業秘密」。
過往企業僅得向侵害營業秘密者請求民事賠償，無法遏止惡意挖角及相關侵害行為。惟自102年1月30日營業秘密法修正通過第13條之1後，凡以不正方法取得他人營業秘密，或未經授權/逾越授權範圍而使用、洩漏者，得處五年以下有期徒刑，得併科100萬以上1000萬以下罰金；明知他人持有之不正取得之營業秘密，而仍取得、使用之公司及其代表人、代理人或負責人，亦受同等處罰。如果犯罪行為人所得之利益超過罰金最多額，甚至得於所得利益之三倍範圍內酌量加重。透過應設刑罰，將可遏止不法侵害營業秘密之行為。。
簡言之，營業秘密的涵蓋範圍廣泛，不以研發、技術資訊為限，各部門均可能管有營業秘密資訊。因此，民眾切莫隨意洩漏前雇主之各類營運資訊給新雇主，如不慎洩漏營業秘密，不僅將遭民事求償，更可能觸犯刑責，不可不慎。
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In recent years, Taiwan has seen a number of disputes involving senior executives at tech companies who switch jobs and are accused of leaking R&D result or trade secrets. It's widely accepted that a company's research achievements and technical know-how are protected under the Trade Secrets Act, as they directly impact business competitiveness. However, trade secrets are not limited to just R&D results or specialized technology. If a former employee or manager discloses confidential information - such as staff backgrounds, order processes and approvals, or other personnel management details - it could still be considered a violation of the Trade Secrets Act.
In practice, employees accused of violating the Trade Secrets Act often argue that the information they disclosed doesn't involve technology or R&D, and therefore isn't a trade secret. However, according to Article 2 of the Trade Secrets Act, the key factor is whether the information has actual or potential economic value. Courts have recognized that internal business information - such as cost control data, supplier discount amounts, sales figures, order details, project information, HR matters, or even information about employees at certain level - can all qualify as trade secrets. This is because, when reviewed by someone with the right background, such information can reveal a company's strategy, management techniques, or competitive advantages. Even if the information seems unimportant to the average person, it may still be protected as a trade secret if it provides a business edge.
In the past, companies could only seek civil compensation from those who violated the trade secrets, which made it difficult to prevent malicious poaching and related misconduct. However, since the amendment of the Trade Secrets Act on January 30, 2013 (Article 13-1) criminal penalties have been introduced: "Any person committing an act falling under any of the following circumstances for the purpose of an illicit gain for himself/herself or for a third person, or inflicting a loss on the holder of a trade secret shall be sentenced to a maximum of 5 years imprisonment or short-term imprisonment, in addition thereto, a fine between NT$1 million and NT$10 million may be imposed." Moreover, if a company or its representatives, agent or responsible person knowingly acquires or uses trade secrets that were improperly obtained by someone else, they can face the same criminal penalties. If the offender gains economic benefits greater than the maximum fine of up to three times the illegal profits. These criminal penalties are designed to better deter illegal infringement of trade secrets and protect fair business practices.
In short, trade secrets cover a wide range of information - not just R&D technical data. Every department within a company may handle trade secret information.
Therefore, individuals should never casually share operational details from a former employer with a new one. Leaking trade secrets, even unintentionally, can lead not only to civil lawsuits but also to criminal charges. Such liabilities are not worth the risk.