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Operating a business in Hong Kong brings clear advantages, but those advantages rely on disciplined tax and statutory compliance. While Hong Kong’s tax system is relatively straightforward, missed deadlines can still trigger penalties, interest, and unnecessary scrutiny from the authorities. This guide sets out the core Hong Kong tax filing and payment dates for 2026, alongside practical points business owners and finance teams should plan for well in advance. Hong Kong Taxes

Hainan ist längst nicht mehr lediglich eine regionale Entwicklungszone. Ab Dezember 2025 entwickelt sich die Insel zu einer strategischen Plattform für ausländische Unternehmen, die ihren Markteintritt in China planen, ihre Präsenz ausbauen oder bestehende Strukturen neu ausrichten möchten. Bei sachgerechter Nutzung kann Hainan als kontrollierte Schnittstelle zwischen internationalen Märkten und dem chinesischen Festland dienen und dabei Reibungsverluste reduzieren, ohne die

Despite shifting global supply chains, tighter regulation in certain sectors, and wider geopolitical scrutiny, China continues to attract international capital. For many overseas groups, the country remains commercially compelling not because conditions are simple, but because the underlying fundamentals continue to support scale, margin, and long-term market access. This article outlines the structural reasons China retains its position as a globally competitive investment d

When expanding into China, foreign companies typically face a fundamental structural decision: operate without a local entity and risk creating a Permanent Establishment (PE), or proactively set up a legal entity in China. While both approaches enable market access, they differ significantly in terms of tax exposure, compliance burden, operational flexibility, and long-term risk. Understanding the distinction is critical to avoid unexpected tax liabilities and regulatory chal

For companies operating in Hong Kong, compliance is not a once-a-year formality. It is an ongoing framework that underpins banking relationships, tax certainty, director protection and long-term commercial credibility. As regulatory expectations continue to tighten, 2026 is an appropriate point for directors and shareholders to step back and review whether their Hong Kong entities remain fully aligned with current requirements. This article sets out the core areas that should

Expanding into Mainland China remains a significant strategic decision for international businesses. While the opportunity is substantial, the incorporation process is highly regulated and requires careful planning from the outset. Structure, compliance, tax positioning, governance, and operational readiness must all be addressed before a company can trade effectively. With more than four decades of experience supporting inbound investment into China and Hong Kong, Woodburn A

Expanding into Hong Kong often starts with talent rather than infrastructure. Many businesses want to test the market, support regional clients, or build an early commercial presence before committing to company incorporation. In these situations, hiring without a local entity is possible, but only if the structure is handled correctly. This article explains the two main routes available in Hong Kong and how to decide which approach fits your plans in 2026. Can You Hire in Ho

Hong Kong has now implemented the eMPF Platform, a unified digital system for Mandatory Provident Fund administration. The platform centralises MPF scheme management and standardises how employer contributions are reported and paid. This change replaces the long standing model of multiple trustee portals, each with different processes, formats, and submission methods. While the policy objective is simplification, the operational impact for employers is significant. For busine

Die Wahl des Standorts für die Gründung eines Unternehmens mit ausländischer Beteiligung in China ist eine strategische Entscheidung mit langfristigen Auswirkungen. Während Kosteneinsparungen häufig im Vordergrund der ersten Überlegungen stehen, beeinflusst der Registrierungsort unmittelbar die steuerliche Behandlung, das regulatorische Risiko, arbeitsrechtliche Verpflichtungen, die operative Effizienz sowie die Möglichkeiten für Wachstum oder einen geordneten Marktaustritt.

Für international tätige Unternehmensgruppen mit Aktivitäten in Hongkong und auf dem chinesischen Festland ist eine saubere Strukturierung und konsistente Berichterstattung von grundlegender Bedeutung. Trotz der engen wirtschaftlichen Verflechtung beider Jurisdiktionen bestehen erhebliche Unterschiede in rechtlicher, steuerlicher und regulatorischer Hinsicht. Fehlinterpretationen dieser Unterschiede sind eine der häufigsten Ursachen für Compliance- und operative Probleme. Die

Trademark registration in China is only the starting point. Ongoing, compliant use of a registered trademark is essential to preserve rights, defend against challenges, and reduce regulatory exposure. Many overseas companies assume that registration alone is sufficient. Under Chinese law, this assumption creates risk. This article outlines what constitutes standard trademark use in China, the compliance requirements that follow registration, and the legal risks that arise whe

Trotz sich verändernder globaler Lieferketten, verschärfter Regulierung in bestimmten Sektoren und zunehmender geopolitischer Aufmerksamkeit zieht China weiterhin internationales Kapital an. Für viele ausländische Unternehmensgruppen bleibt der Markt wirtschaftlich attraktiv, nicht weil die Rahmenbedingungen einfach wären, sondern weil die grundlegenden Faktoren weiterhin Skalierbarkeit, Margenpotenzial und langfristigen Marktzugang ermöglichen. Dieser Beitrag erläutert die s

In China, tax compliance is not a once-a-year exercise. It runs on a tight monthly, quarterly and annual rhythm, with limited tolerance for late or incomplete filings. For foreign-invested enterprises, missed deadlines can quickly lead to penalties, increased scrutiny or operational friction. As businesses plan for 2026, clarity on China’s tax calendar is a practical necessity, not an administrative detail. The Structure of China’s Tax Filing Cycle China’s tax system is built

China remains one of the most commercially significant markets in the world. In 2026, it continues to offer scale, depth of supply chains, advanced manufacturing capability, and access to a vast consumer base. At the same time, the operating environment has become more structured, more regulated, and more deliberate in how foreign participation is managed. For international businesses, success in China now depends less on speed of entry and more on clarity, preparation, and a

Financial compliance in Hong Kong is often described as simple, yet many businesses still face avoidable pressure each year. The issue is rarely the rules themselves. It is the coordination between accounting, payroll, tax, and reporting that breaks down over time. In 2026, expectations around accuracy, documentation, and consistency continue to rise. Businesses that treat compliance as a once-a-year task are more exposed to errors, delays, and follow-up enquiries. This artic

Public holidays in Mainland China are never just diary dates. They affect factory output, logistics timelines, tax filing windows, banking access and senior decision-maker availability. For international businesses operating in or with China, understanding the 2026 holiday calendar early helps prevent avoidable disruption. While the final holiday arrangements are formally confirmed by the State Council closer to year-end, the core holiday structure is well established. Planni

China’s Value Added Tax framework is governed by the VAT Law and its supporting Implementation Regulations, which together define how VAT applies across sectors, transaction types and taxpayer categories. For Foreign Invested Enterprises operating in the People’s Republic of China, these regulations shape day to day compliance, cash flow management and cross border structuring decisions. While the VAT Law establishes the statutory foundation, the Implementation Regulations pr

Each year, companies operating in China are required to complete an annual filing of stamp tax on their business account books. While the obligation is well established, it is often overlooked because no physical stamps are involved and no payment may be due. Even so, the filing itself remains mandatory. Missing it can expose businesses to unnecessary compliance risk. This article sets out what the annual filing covers, who must submit it, and how to approach the process befo

Value Added Tax remains one of the most technical and closely scrutinised areas of China’s tax system. Day to day compliance issues often arise not from headline rules, but from practical questions around invoice timing, deemed sales, mixed transactions and cross border activities. Below we address a series of frequently asked questions that commonly arise for foreign invested enterprises and multinational groups operating in China. The answers reflect current regulatory inte

Der Jahresabschluss in China wird häufig als rein technische Pflicht verstanden – als formaler Vorgang, der primär Finanz- und Compliance-Teams betrifft. Mit der zunehmenden Integration der chinesischen Regulierung, der stärkeren Datennutzung und dem Fokus auf Durchsetzung hat sich die Bedeutung des Jahresabschlusses jedoch grundlegend verändert. Er fungiert heute als jährlicher Belastungstest dafür, ob die China-Aktivitäten eines Unternehmens mit seinen globalen Governance-,