Under Part 9A of the Inland Revenue Ordinance, a Hong Kong entity that transacts with associated enterprises must prepare a master file and local file within 9 months after each accounting period ends, unless exempt. It is exempt if it meets any two of three tests: revenue up to HK$400 million, assets up to HK$300…
Insights
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Hong Kong New Capital Investment Entrant Scheme: The HK$30 Million Route in 2026
The New Capital Investment Entrant Scheme (New CIES) grants Hong Kong residence to investors with net assets of at least HK$30 million throughout the six months before applying, who then invest at least HK$30 million: HK$27 million in permissible assets and HK$3 million in the CIES Investment Portfolio. Real estate counts up to HK$15 million,…
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Can a Foreign Founder Get a Hong Kong Visa to Run Their Own Company? (2026)
Yes. A foreign founder can apply under the General Employment Policy (GEP) investment-as-entrepreneur route, with their own Hong Kong company as sponsor. In plain terms, it is the Hong Kong work visa for business owners. The Immigration Department sets no fixed minimum investment; it judges your three-year business plan, funds, local jobs and turnover. Approved…
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Hong Kong Family Office Tax Concession in 2026: How the 0% FIHV Regime Works
Hong Kong charges 0% profits tax on a family-owned investment holding vehicle’s (FIHV) profits from qualifying transactions, for years of assessment from 1 April 2022. According to the Inland Revenue Department, an eligible single family office must manage at least HK$240 million of specified assets for the family, and the FIHV needs at least two…
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Hong Kong Company Incorporation Without Visiting: What the Hong Kong Side Needs (2026)
Hong Kong company incorporation without visiting works in 2026: the Companies Registry lets non-Hong Kong residents incorporate, and an online filing normally produces the certificates within 1 hour. What a Hong Kong company needs locally is a company secretary who ordinarily resides in Hong Kong (or a Hong Kong body corporate) and a registered office…
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Company Secretary Services in Hong Kong Compared (2026): 9 Firms
Published annual company secretary fees in Hong Kong start at about HK$1,300 to HK$3,550 for online plans, and a registered address often costs HK$2,000 to HK$3,550 a year on top. Several established firms quote on request. Check that the fee covers the Annual Return (NAR1) and its HK$105 filing fee, the significant controllers register and…
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Transferring Shares in a Hong Kong Private Company: Stamp Duty and Filings in 2026
A sale of shares in a Hong Kong private company attracts stamp duty of 0.1% on the bought note and 0.1% on the sold note (0.2% in total) on the price or the shares’ value, whichever is higher, plus HK$5 on the instrument of transfer. Contract notes must be stamped within 2 days of a…
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Hong Kong Company Dubai Subsidiary: Keeping Dividends Tax-Free in 2026
A Hong Kong company with a Dubai subsidiary is an MNE entity under Hong Kong's FSIE rules, whatever its size. In 2026 its Dubai dividends are tax-free in Hong Kong only with economic substance: for a pure holding company, adequate people, premises and filings in Hong Kong. Participation fails because the United Arab Emirates' 9%…
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Hiring in Hong Kong: Employment Ordinance Essentials for Employers in 2026
Hong Kong’s Employment Ordinance covers almost every employee, but most benefits need a “continuous contract”. From 18 January 2026 that means four weeks or more with the same employer and at least 17 hours each week, or 68 hours over four weeks: the 468 rule. The minimum wage is HK$43.1 an hour from 1 May…
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Hong Kong Employer’s Return and IR56 Forms: What Employers File and When
A Hong Kong employer must file the Employer’s Return (Form BIR56A, with an IR56B for each reportable employee) within one month of issue. The Inland Revenue Department issues it on the first working day of April, covering the year to 31 March. Event-driven forms follow: IR56E within three months of hiring, IR56F one month before…
