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.
利得稅
香港採用地域來源原則，任何人士(包括法團、合夥業務、受託人或團體)在香港經營行業、專業或業務所得的利潤需在本港納稅。根據「地域來源地」稅制特色，不管該人士的國籍及居住地在何地，只有在香港產生或得自香港的利潤，才須予以徵收利得稅。
薪俸稅
凡是源自香港任職、受僱及退休金的入息均需繳納薪俸稅。入息包括工資、薪金、假期工資、花紅、佣金、小費、津貼、酬金及額外賞賜等。如該人士之受僱於香港公司並於香港提供服務，其所得的全部收入，均需繳納薪俸稅，除非該人士付合特定豁免徵稅條件。