Hong Kong: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

EU Issues New Guidance Note On The Customs And Tax Treatment Of Pleasure Craft

The European Commission issued, on 30 April, an official Guidance Note to clarify the customs and tax treatment of pleasure craft — boats, vessels and private aircraft – under EU customs and VAT rules across all 27 Member States.

European Union Tax

TS

The Sovereign Group

Hong Kong As The APAC IP Holding Hub Of Choice - Part 2

Hong Kong's reciprocal enforcement arrangements, cross-border insolvency cooperation, preferential tax treatment and financial infrastructure make it an effective IP holding hub for businesses with substantial operations facing the Chinese Mainland. This article examines the practical advantages of using Hong Kong for IP licensing, enforcement and monetization in the context of Mainland China business relationships.

WL

Withers LLP

Making Hong Kong A Better Global Wealth Management Hub – Further Improvements To Hong Kong’s Unified Funds And Carried Interest Tax Exemption Regimes

Hong Kong has introduced the Inland Revenue (Amendment) Bill 2026, significantly expanding tax exemptions for funds and carried interest regimes. The reforms broaden eligible asset classes to include private credit, digital assets, and carbon credits, while streamlining compliance requirements and extending benefits to more investment professionals. These changes complement Hong Kong's broader initiatives to strengthen its position as the world's leading cross-border wealth management centre.

WL

Withers LLP

PRC Individual Income Tax On Offshore Trusts Considerations For Offshore Trust Structures

The PRC Ministry of Finance and State Taxation Administration have issued a groundbreaking announcement imposing individual income tax on offshore trusts with Chinese connections, treating them as tax transparent structures. This regime creates tax triggers throughout the trust lifecycle and includes a critical 90-day transitional filing window for existing structures. Affected individuals with offshore trusts connected to PRC residents or assets must urgently assess their compliance obligations under this

C

Conyers

Hong Kong As The APAC IP Holding Hub Of Choice – Part 1

WL

Withers LLP

Hong Kong Moves Toward “Zero-Tax” Carried Interest And Performance Fee Regime

M

Mintz

Hong Kong’s Proposed Reform Of The Family Office Tax Regime: A Major Step Toward A Multi Asset Investment Platform22uyrrrrr7777777777777777777777777777777777777777777

WL

Withers LLP

China Tightens Tax Concession For HK Intermediary Holdcos

WL

Withers LLP

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

KP

KPMG

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

WL

Withers LLP

Hong Kong Budget Review And Outlook 2026-2027

KP

KPMG

The Government's Proposals On Enhancing Intellectual Property Tax Deduction In Hong Kong

KP

KPMG

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

KP

KPMG

Preparing For The Crypto-Asset Reporting Framework And The Related Amendments To The CRS And AEOI Frameworks In Hong Kong

Hong Kong Technology

WL

Withers LLP

The Corporate Divorce: Securing A Buy-Out Order In Hong Kong

Hong Kong Media & IT

HS

Haldanes

CRS2.0制度评析——金融资产扩围、离岸架构穿透与全球税收透明新范式

Hong Kong Technology

JT

Beijing Jincheng Tongda & Neal Law Firm

Haldanes Law Matters Podcasts – Episode 31 With Guest José-Antonio Maurellet SC: The Future Of Law In Hong Kong

Hong Kong Media & IT

HS

Haldanes

Hong Kong's New SFC Virtual Asset Platform Rules – How To Stay Compliant?

Hong Kong Technology

H

Hauzen

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Related Country Guides

Tax Treaties

Preparing For The Crypto-Asset Reporting Framework And The Related Amendments To The CRS And AEOI Frameworks In Hong Kong

Hong Kong has introduced sweeping reforms to its automatic exchange of information framework, implementing both the OECD's Crypto-Asset Reporting Framework (CARF) and an enhanced Common Reporting Standard (CRS 2.0). These changes mandate registration for all reporting financial institutions, impose stringent due diligence requirements on crypto-asset service providers, and expand tax transparency to cover digital money products and crypto-related investment activities.

Hong Kong Technology

WL

Withers LLP

China Tightens Tax Concession For HK Intermediary Holdcos

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

WL

Withers LLP

The Legal Draft Of The EU-UK Agreement In Respect Of Gibraltar Is Published

The UK and the European Union jointly published, on 26 February, the draft legal text of the UK-EU treaty to govern Gibraltar’s post-Brexit relationship with the EU.

Worldwide Immigration

TS

The Sovereign Group

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

KP

KPMG

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

KP

KPMG

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Hong Kong Commercial

S

Slotine

IP Holding Companies: Singapore vs. Hong Kong

Hong Kong Commercial

TG

Tilleke & Gibbins

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

See more

Income Tax

PRC Individual Income Tax On Offshore Trusts Considerations For Offshore Trust Structures

The PRC Ministry of Finance and State Taxation Administration have issued a groundbreaking announcement imposing individual income tax on offshore trusts with Chinese connections, treating them as tax transparent structures. This regime creates tax triggers throughout the trust lifecycle and includes a critical 90-day transitional filing window for existing structures. Affected individuals with offshore trusts connected to PRC residents or assets must urgently assess their compliance obligations under this

C

Conyers

Hong Kong Moves Toward “Zero-Tax” Carried Interest And Performance Fee Regime

Hong Kong is advancing significant reforms to its carried interest tax concession regime that would materially broaden its scope beyond private equity to include performance-linked returns across asset classes including...

M

Mintz

China Tightens Tax Concession For HK Intermediary Holdcos

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

WL

Withers LLP

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

WL

Withers LLP

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

KP

KPMG

The Hong Kong SAR And Norway Entered Into A Double Tax Agreement

KP

KPMG

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

How To Outsource Payroll In Hong Kong: A Strategic Guide

Hong Kong Employment

TS

The Sovereign Group

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Transfer Pricing

Hong Kong Moves Toward “Zero-Tax” Carried Interest And Performance Fee Regime

Hong Kong is advancing significant reforms to its carried interest tax concession regime that would materially broaden its scope beyond private equity to include performance-linked returns across asset classes including...

M

Mintz

Improved Efficiency In APA Signings, Bilateral APAs Favoured By MNEs

According to the ("APA Annual Report"), the Chinese tax authorities signed 39 APAs in 2024, including 12 unilateral APAs and 27 bilateral APAs.

KP

KPMG

Hong Kong's Transfer Pricing Rules And 2025 Updates

Transfer pricing is the term used to describe all aspects of intercompany pricing arrangements between related business entities, such as a Hong Kong business and an overseas branch.

TS

The Sovereign Group

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

B

Buren

Asia Tax Bulletin – Summer 2023

MB

Mayer Brown

A Breath Of Relief – CFA Exonerates Directors For Transfer Pricing Faults In Company Tax Returns

WL

Withers LLP

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

Hong Kong IRD Issues Guidance For Transfer Pricing On Account Of COVID-19

NP

Nexdigm Private Limited

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Corporate Tax

Hong Kong As The APAC IP Holding Hub Of Choice - Part 2

Hong Kong's reciprocal enforcement arrangements, cross-border insolvency cooperation, preferential tax treatment and financial infrastructure make it an effective IP holding hub for businesses with substantial operations facing the Chinese Mainland. This article examines the practical advantages of using Hong Kong for IP licensing, enforcement and monetization in the context of Mainland China business relationships.

WL

Withers LLP

Making Hong Kong A Better Global Wealth Management Hub – Further Improvements To Hong Kong’s Unified Funds And Carried Interest Tax Exemption Regimes

Hong Kong has introduced the Inland Revenue (Amendment) Bill 2026, significantly expanding tax exemptions for funds and carried interest regimes. The reforms broaden eligible asset classes to include private credit, digital assets, and carbon credits, while streamlining compliance requirements and extending benefits to more investment professionals. These changes complement Hong Kong's broader initiatives to strengthen its position as the world's leading cross-border wealth management centre.

WL

Withers LLP

Hong Kong As The APAC IP Holding Hub Of Choice – Part 1

As intellectual property becomes a key driver of enterprise value, businesses with China-facing operations face critical decisions about where to hold and commercialise their IP assets. Hong Kong's combination of market access through CEPA, targeted tax incentives, and robust legal infrastructure positions it as a strategically attractive regional IP hub. This article examines how CEPA's preferential treatment and Hong Kong's patent box regime work together to support IP-intensive businesses targeting the C

WL

Withers LLP

Hong Kong Cements Its Status As A Premier Financial Hub

Hong Kong Finance

TL

Timothy Loh LLP

Hong Kong Moves Toward “Zero-Tax” Carried Interest And Performance Fee Regime

M

Mintz

Hong Kong’s Proposed Reform Of The Family Office Tax Regime: A Major Step Toward A Multi Asset Investment Platform22uyrrrrr7777777777777777777777777777777777777777777

WL

Withers LLP

Intra-Group Relief From Stamp Duty: Proposals To Broaden Exemption For Transfers Between Associated Companies

Hong Kong Commercial

TL

Timothy Loh LLP

CRS2.0制度评析——金融资产扩围、离岸架构穿透与全球税收透明新范式

Hong Kong Technology

JT

Beijing Jincheng Tongda & Neal Law Firm

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

KP

KPMG

See more

Latest Videos

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What Businesses Must Know About The 2026 Tax Procedures Law

IMC Group

Tax Dispute? Learn How To Effectively Apply The APC Of The Republic Of Kazakhstan (Video)

KP

KP Disputes

Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

Structuring Wealth Across Borders: US And UK Tax Perspectives From Singapore (Video)

WL

Withers LLP

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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