The Taiwanese government has dealt with the issue of long term care insurance for several years now, and during the past year, the focus has been on its judicial matters. The social legislation in Germany has proven reliable in many aspects, and although it has been introduced only 16 years ago and several unsolved problems remain, its contents is in most parts well-structured, systematic and carries a reliable concept. Since Taiwan is a country with a legislation oriented towards the German legislative system, it is worthwhile from its perspective to get to know the German long-term care insurance system in detail.Therefore, in the present composition, the constitutional motivation of the long-term care insurance legislation is described at first. Furthermore, the origin, contents, and solution of the well-known problems in the German long-term care insurance system are summarised. Finally, a new Taiwanese long-term care insurance draft idea is suggested.