Driven by the trend of thin and light-weight electronics, flexible electronics have become the pursuit, and the key material is thin-flexible substrate. Because the substrate will be constructed in multilayer structure, the flexible substrate is susceptible to the mechanical stress induced by the traditional mechanical cutting. Also, the deformation during the cutting will resulted in cutting error or substrate tearing, which will affect the device performance. Therefore, cutting on flexible substrate has been an issue to overcome in flexible electronic industry. We believe that the advantage of laser as a non-contact cutting tool will be the trend for future production. This article focused on laser key technology applied in flexible-multilayer substrates. We hope to build a laser technology that can be applied to flexible substrate and assist Taiwanese flexible electronics industry to upgrade its technology and to improve its competence in the world.