The Austrian Long-term Care System is one of the most cash-payment oriented in the world. It offers every person who needs care at least 50 hours a month, a relatively generous cash payment without means testing or previously paid contributions. The receivers have freedom of choice over a large range of care possibilities. The System is universal and care is seen as a social right. The objective of this study is to investigate the development and outcome of the Austrian long-term care system since its introduction, which role will family- members play when care is needed in this "cash for care" system, and who are the main care-givers. Based on literature and document analysis, we found this system can relieve the financial burden of families who need care, it empowers them to decide which care patterns suit them, and the care market is promoted because families then have greater financial resources. It also minimizes the system's administrative cost. However, we also found that families, especially women, are still the primary care providers. There are also a large numbers of foreign carers employed by families in need. The major problems of this system are the lack of social security protection for family carers and the difficulty ensuring care quality. To counter such issues, Austria firstly grants care givers the right to social insurance and a large degree of compensation toward the costs. Secondly, doctors, nurses and social workers are employed to visit families in need to ensure care is being appropriated correctly. Taiwan can learn from Austria's experience.