Hong Kong: Wealth Management

When a settlor-beneficiary requests the sale of real estate held through a trust-owned company, can the trustee simply inform the directors and step back? This article examines the trustee's active supervision obligations under the Bartlett duty, explores how anti-Bartlett clauses operate in practice, and reveals why professional trustees cannot shelter behind the corporate veil when conflicts of interest arise within the same corporate group.

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.

Hong Kong's Legislative Council has introduced significant amendments to its family office tax concession framework, fundamentally reshaping how family-owned investment holding vehicles qualify for preferential treatment.

Hong Kong was ranked first in the Asia-Pacific region and third globally in the Global Financial Centres Index (GFCI) 36 Report, published on 24 September by London-based think-tank Z/Yen and the China...

In this bylined article, Corporate & Securities partner Hannah Ha highlights Hong Kong's pivotal role as an established international financial center, which is significantly supported by its highly regarded legal services industry.

There is a growing and widely held belief that multinational companies, particularly US tech companies, are not paying their fair share of tax.