The purpose of this qualitative study was to get an understanding of perspectives on effective parent-professional partnership for young children with special needs in Taiwan. Through purposive sampling, a total of nine parent-professional pairs were recruited. Semi-structured interviews were conducted to obtain perspectives from both sides of the partnerships about building effective partnerships. Data analyses were based on six domains (communication, commitment, equality, skills, trust and respect), and the results showed that (1) positive partnerships were found between partners; (2) participants agreed that their partners fulfilled their roles and met the children's needs; (3) effective two-way communication was the key for building successful partnerships; and (4) other essential domains of competence (e.g. skills) needed to be further considered as well. Most importantly, the study further emphasised that positive partnerships should be built through effort from both sides.