Understanding Hong Kong's Company Redomiciliation Regime: A Strategic Opportunity
Source : Hong Kong Companies Registry []
What is Company Redomiciliation?
- Company redomiciliation enables a business incorporated in one jurisdiction to transfer its legal domicile to Hong Kong without dissolving its original legal identity. Introduced under the 2025 Ordinance, this regime maintains operational continuity while providing access to Hong Kong’s robust business environment.
Eligibility and Application Process
Eligibility Criteria
Broad Coverage: Applies to private and public companies limited by shares, and unlimited companies with share capital.
No Substance Test: No specific requirements for asset value or staff headcount are needed for eligibility.
Efficient Process
Quick Approval: Applications are typically processed by the Registry within two weeks of complete documentation.
Next Steps: Proof of original deregistration must be provided within 120 days of Hong Kong approval.
Tax Benefits and Strategic Advantages
Tax Considerations
Territorial System: Profit tax only applies to profits sourced within Hong Kong.
Tax Neutrality: Includes unilateral tax credits for foreign taxes paid and stamp duty exemptions on redomiciliation.
Strategic Use Cases
Hub & Management: Ideal for Regional Headquarters, Family Offices, and Asset Management firms.
Legal Continuity: Maintain existing contracts and corporate history without disruption.
Hong Kong's redomiciliation regime is a gateway for businesses to solidify their status in an international hub. For professional guidance and a seamless transition, contact our experts today!
For more information, please visit the Companies Registry here.
利得税
香港采用地域来源原则，任何人士(包括法团、合夥业务、受讬人或团体)在香港经营行业、专业或业务所得的利润需在本港纳税。根据「地域来源地」税制特色，不管该人士的国籍及居住地在何地，只有在香港产生或得自香港的利润，才须予以征收利得税。
薪俸税
凡是源自香港任职、受僱及退休金的入息均需缴纳薪俸税。入息包括工资、薪金、假期工资、花红、佣金、小费、津贴、酬金及额外赏赐等。如该人士之受僱於香港公司并於香港提供服务，其所得的全部收入，均需缴纳薪俸税，除非该人士付合特定豁免征税条件。