HK Suite Insights
Insights
Commentary on the policy, market and regulatory shifts shaping business and investment in Hong Kong, the Greater Bay Area and Asia.
Mainland China's offshore trust tax rules: 20% on settlement, income and termination
Rules issued on 24 July tax mainland residents' offshore trusts at 20% when assets go in, each year while the trust exists, and when it ends. The 90-day no-surcharge window closed on 22 October. What families with offshore trusts should understand now.
Read more · 5 min readHong Kong's record IPO year: what the A+H wave means for investors
Hong Kong IPOs raised more than HK$388 billion in the first nine months of 2026, a record for the period, with A+H listings contributing nearly 70% of proceeds. We look at what is driving the boom, the risks, and the questions investors should ask.
4 min readNew CIES applicants: the designated account rule from 1 November 2026
From 1 November 2026, assets bought outside designated accounts will no longer count towards Hong Kong's New Capital Investment Entrant Scheme. What the change means for applicants planning their investments, and how the scheme has evolved.
4 min readNew money for Hong Kong ETFs and REITs: insurance funds, MPF and cross-border channels
The 2026 Policy Address aims to channel mainland insurance capital and more MPF money into Hong Kong ETFs, and to revive the REIT market with privatisation rules and stamp duty relief. Why these plumbing changes matter for investors.
4 min readThe 2026 Policy Address: five takeaways for investors, families and businesses
The Chief Executive's 2026 Policy Address, delivered on 16 September, set out measures on wealth management, gold and commodities, listings, corporate tax and talent. We pick out five themes that matter most for private wealth and business owners.
4 min readHong Kong's Talent List and the race for AI specialists
Hong Kong is reported to be updating its Talent List to bring in more artificial intelligence professionals, with the revision expected in the first half of 2027. How the list works, why AI matters, and what employers and professionals should know.
4 min readMainland China ends the 30-year dividend tax exemption for foreign individuals
From 1 September 2026, dividends that foreign individuals receive from foreign-invested enterprises in mainland China are taxed at 20%. What the change means for foreign and Hong Kong shareholders, and the questions to review now.
4 min readCorporate treasury centres in Hong Kong: the proposed two-tier tax regime
A consultation launched on 27 July proposes a tiered tax regime for corporate treasury centres, with a pre-approval route offering a 50% exemption on certain interest income and relief from several restrictive rules. Comments are due by 4 September.
4 min readHKEX's listing reforms: lower thresholds for weighted voting rights and an easier path for overseas issuers
New Listing Rules that took effect on 24 July halve the market capitalisation threshold for dual-class listings, widen the "innovative" test and open confidential filing to all applicants. What founders, families and investors should know.
4 min readHong Kong and Malaysia open a new capital markets corridor
On 23 July, Hong Kong and Malaysian regulators expanded mutual recognition of funds and agreed a simplified dual IPO framework, while HKEX recognised Bursa Malaysia. What the new links mean for issuers, investors and families with interests in both markets.
4 min readHong Kong's gold ambitions: what the new central clearing system means for investors
A government-backed gold clearing system began trial operation on 7 July, alongside a link with the Shanghai Gold Exchange, a new price ticker and plans for 2,000 tonnes of storage. We look at what has been built and what it means for investors and families holding gold.
4 min readChina+1 under strain: why "the next Vietnam" is the wrong question
US pressure on transshipment is eroding the simple relocation model that defined China+1. For manufacturers and their investors, the shift is from finding loopholes to building genuine regional operations.
4 min readThe 2026 fund and family office tax bill: what changes for private wealth in Hong Kong
A bill introduced to the Legislative Council on 24 June would widen Hong Kong's tax exemptions for funds and family offices to cover private credit, digital assets, precious metals and overseas property, and simplify the carried interest regime.
4 min readCARF comes to Hong Kong: what crypto-asset tax reporting means for investors and platforms
Hong Kong has introduced legislation to implement the OECD's Crypto-Asset Reporting Framework from 2027, alongside an upgraded CRS from 2028. Crypto holdings are about to become as visible to tax authorities as bank accounts.
4 min readOne year of company redomiciliation in Hong Kong: who is moving, and why
Hong Kong's inward redomiciliation regime turned one on 23 May. Thirty-six companies have moved so far. We look at how the process works, who is using it, and the questions to ask before relocating a holding company.
4 min readCRS in practice: how mainland China is checking residents' overseas income
Automatic exchange of financial account information has turned a long-standing rule on global income into an enforced one. What mainland tax residents with offshore accounts should understand before the 30 June filing deadline.
4 min readPillar Two in Hong Kong: the 15% minimum tax and the 2026 to 2027 compliance calendar
Hong Kong's global minimum tax has moved from legislation to filing. Here is what in-scope groups face in 2026 and 2027, and why data quality matters more than tax rates.
5 min readHong Kong's first licensed stablecoins: what HSBC and Anchorpoint mean for payments
The HKMA has granted its first two stablecoin issuer licences. We look at what the HSBC and Anchorpoint launches could change for payments, treasury and tokenised assets, and what remains to be proven.
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