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Revisions to the proposed family office tax exemption regime in Hong Kong: the key takeaways
In our previous briefing note, we provided a high level comparison between the proposed tax concession scheme for family offices in Hong Kong (the “Scheme”) and how it stacks up against Sections 13O and 13U tax exemption schemes for family offices in Singapore.
The legislation to implement the Scheme, the Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles) Bill 2022 (the “Bill”) was gazetted on 9 December 2022. Having received input from various concerned parties and stakeholders, the Hong Kong Government has, in April 2023, proposed revisions to the Bill, further relaxing the eligibility of tax concessions of eligible single-family offices and family-owned investment holding vehicles in Hong Kong under the Scheme (the “Amendment”).
In this briefing note, we provide the key takeaways of these revisions.
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