The latest from China & Hong Kong

Mit der Weiterentwicklung des chinesischen Arbeitsmarktes sind Employer-of-Record-Dienstleistungen (EOR) zu einer zentralen Lösung für ausländische Unternehmen geworden, die Personal einstellen möchten, ohne eine eigene Gesellschaft in China zu gründen. Bis 2026 werden neue Compliance-Anforderungen – neben erweiterten Marktchancen – maßgeblich beeinflussen, wie internationale Arbeitgeber EOR-Strukturen in China nutzen. Dieser Beitrag beleuchtet die kommenden Entwicklungen, re

For companies establishing a presence in Hong Kong, the concept of a nominee director is often raised during the incorporation process. While the use of nominee arrangements can be legitimate in certain circumstances, they must be approached with a clear understanding of legal responsibilities, regulatory expectations and associated risks. Hong Kong operates a transparent and well-regulated corporate environment. As such, the role of any director, whether executive or nominee

Dieser Blog richtet sich an deutschsprachige Unternehmerinnen und Unternehmer sowie Geschäftsleute. Im Jahr 2026 bleibt die Unternehmensgründung in China für viele ausländische Unternehmen ein strategisch attraktiver, zugleich anspruchsvoller Schritt. Regulatorische Reformen, technologische Entwicklungen und neue gesetzliche Rahmenbedingungen haben den Gründungsprozess spürbar verändert. Nachfolgend finden Sie eine strukturierte Orientierungshilfe für Investoren sowie die ze

Shenzhen continues to set the pace for regulatory reform in Mainland China. As a pilot city for digital governance, tax administration reform and cross border data oversight, compliance expectations in Shenzhen are tightening faster than in many other regions. For businesses operating locally, 2026 brings a set of emerging obligations that require early preparation rather than reactive adjustment. This article outlines the main compliance developments expected to affect compa

Severance payment is a key component of Hong Kong’s employment framework, designed to provide financial support to employees who are dismissed due to redundancy or business closure. For employers, understanding when severance applies and how it is calculated is essential to ensure compliance with the Employment Ordinance and to manage workforce changes effectively. As employment practices in Hong Kong continue to evolve, severance obligations remain a core area of legal and f

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

China remains one of the most significant trading nations globally, but market access continues to be shaped by a structured and tightly controlled import and export licensing regime. In 2026, regulatory enforcement has become more consistent, digital systems more integrated, and scrutiny of cross-border transactions more detailed. For businesses trading with or operating in China, understanding how licensing works is essential for both compliance and commercial continuity. T

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

China’s import and export performance in 2025 reflects a year shaped by global economic adjustment, supply chain recalibration and evolving trade relationships. Despite external pressures, China remains the world’s leading trading nation, with total trade volumes demonstrating structural resilience across manufacturing, technology and energy sectors. For international businesses engaged in sourcing, distribution or investment in China, understanding full-year trade data and f

China’s regulatory environment continues to evolve at pace. For international groups operating in, or trading with, the PRC, compliance is no longer limited to tax filings and annual reporting. Authorities are increasingly focused on economic substance, data governance, ESG accountability and cross-border transparency. For 2026 and beyond, businesses should prepare for a more structured, statute-driven compliance framework supported by active enforcement. 1. Indirect Tax Refo

Shenzhen has positioned itself as China’s leading centre for innovation, research and advanced manufacturing. For foreign companies, the city offers a wide range of incentives, funding schemes and policy support aimed at encouraging genuine R&D activity and long term investment. Accessing these benefits, however, requires careful structuring and close alignment with local regulatory expectations. This article explains what innovation and R&D incentives are available in Shenzh

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

Questo blog è PER imprenditori e professionisti di lingua italiana. Con l’evoluzione del mercato del lavoro cinese, i servizi di Employer of Record (EOR) sono diventati una soluzione strategica per le aziende straniere che desiderano assumere personale senza costituire un’entità locale. Entro il 2026, nuove sfide in materia di conformità, insieme a opportunità ampliate, influenzeranno il modo in cui i datori di lavoro internazionali utilizzeranno l’EOR in Cina. Questo articol

China’s tax authorities have entered a new phase of enforcement. What began as participation in international information exchange has evolved into targeted domestic action. Across multiple regions, local tax bureaus are requesting that certain individuals conduct a self-inspection of overseas income for the previous three tax years, typically 2022 to 2024. This development signals a clear policy direction. China is moving beyond passive data collection under the Common Repor

In Hong Kong, company directors play a central role in governance, decision-making and regulatory compliance. Whether acting for a startup, holding company or operating entity, directors are subject to clear legal duties that must be understood and applied consistently. Failure to meet these obligations can result in personal liability, regulatory penalties and reputational risk. This guide outlines the key duties of directors in Hong Kong and how they apply in practice. The

Hong Kong is widely recognised as one of Asia’s leading international financial centres. A key pillar supporting its position is a transparent, internationally aligned financial reporting framework. For companies operating in or expanding into Hong Kong, understanding local accounting standards is fundamental to maintaining compliance, investor confidence, and effective corporate governance. This article provides a structured overview of Hong Kong accounting standards, their

The expansion of family offices in Hong Kong is generating a growing economic and social impact across the city’s financial ecosystem. Beyond managing investment portfolios, family offices contribute to employment, professional services demand and philanthropic activity, making them an increasingly influential component of Hong Kong’s economy. A Significant Contributor to the Local Economy Family offices support the local economy through substantial operational spending. This