The latest from China & Hong Kong

The Inland Revenue Department (IRD) is the primary tax authority in Hong Kong, responsible for administering the territory’s tax system and ensuring compliance with relevant legislation. For businesses operating in Hong Kong, the IRD is the central body governing tax filings, assessments and regulatory oversight. Understanding how the IRD operates is essential for maintaining compliance and managing tax obligations effectively. What Is the Inland Revenue Department The Inland

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

For overseas companies exploring the Hong Kong market, a representative office can provide a low-risk entry point. It allows businesses to establish a local presence, conduct market research and build relationships without immediately committing to a fully operational entity. However, a representative office is not a substitute for a trading company. It comes with clear limitations, and understanding these is essential before proceeding. What Is a Representative Office A repr

Hong Kong’s property market remains one of the most active and competitive in the world. For entrepreneurs and investors, establishing a real estate agency can present a strong commercial opportunity. However, the sector is tightly regulated, and success depends on both compliance and operational structure from the outset. This article outlines the key steps, licensing requirements and practical considerations for starting a real estate agency in Hong Kong. Understanding the

La Cina ha intensificato l’applicazione dei requisiti salariali per i permessi di lavoro destinati a lavoratori stranieri, con effetti sia sulle nuove domande sia sui rinnovi. Il nuovo approccio pone maggiore attenzione alle soglie salariali come elemento centrale per determinare l’idoneità all’occupazione di cittadini stranieri. Per le aziende che impiegano professionisti internazionali in Cina, questo sviluppo indica controlli più rigorosi sui livelli di retribuzione e sull

Gesetzliche Feiertage in der Volksrepublik China sind weit mehr als reine Kalendereinträge. Sie beeinflussen die Produktionsleistung von Fabriken, Logistik- und Lieferzeiten, Fristen für Steuererklärungen, den Zugang zu Banken sowie die Verfügbarkeit von Entscheidungsträgern auf Führungsebene. Für internationale Unternehmen mit Aktivitäten in China oder mit China-Bezug trägt eine frühzeitige Kenntnis des Feiertagskalenders 2026 wesentlich dazu bei, vermeidbare Störungen zu ve

Il settore dei family office a Hong Kong continua ad espandersi rapidamente, rafforzando la posizione della città come uno dei principali hub mondiali per la gestione della ricchezza privata. Le recenti analisi di mercato indicano che il numero di single-family office operativi a Hong Kong ha raggiunto circa 3.384 entro la fine del 2025, riflettendo una crescita costante negli ultimi anni. Questa espansione evidenzia l’attrattività duratura della città per le famiglie ultra-f

China has formally brought the new PRC VAT Law into force marking a significant milestone in the evolution of its indirect tax framework. While many of the underlying rules were previously applied through regulations circulars and administrative guidance the new law elevates key principles into statute. This shift materially changes how VAT compliance risk is assessed enforced and defended. For businesses operating in China or managing China related supply chains the focus no

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

In China ist steuerliche Compliance kein einmaliger Vorgang pro Jahr. Sie folgt einem strikten monatlichen, vierteljährlichen und jährlichen Rhythmus, bei dem nur geringe Toleranz gegenüber verspäteten oder unvollständigen Meldungen besteht. Für Unternehmen mit ausländischer Beteiligung können verpasste Fristen rasch zu Sanktionen, erhöhter behördlicher Aufmerksamkeit oder operativen Reibungsverlusten führen. Im Zuge der Planung für das Jahr 2026 ist ein klares Verständnis de

Ab dem 1. Januar 2026 tritt in China erstmals ein umfassendes Mehrwertsteuergesetz (Value-Added Tax, VAT) in Kraft. Es ersetzt die bisherigen Übergangsregelungen, die das Mehrwertsteuersystem über Jahrzehnte geprägt haben. Für ausländische Unternehmen mit Geschäftstätigkeit in oder mit China stellt dies eine der bedeutendsten Steuerreformen der letzten Jahre dar. Dieser Beitrag erläutert die wesentlichen Änderungen, die Auswirkungen auf grenzüberschreitende und inländische Ge

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

Die zunehmende Zahl von Family Offices in Hongkong hat spürbare wirtschaftliche und gesellschaftliche Auswirkungen auf das Finanzökosystem der Stadt. Über die reine Verwaltung von Vermögensportfolios hinaus tragen Family Offices zur Schaffung von Arbeitsplätzen, zur Nachfrage nach professionellen Dienstleistungen und zu philanthropischen Aktivitäten bei. Dadurch entwickeln sie sich zu einem immer bedeutenderen Bestandteil der Hongkonger Wirtschaft. Ein wichtiger Beitrag zur l

Questo blog è PER imprenditori e professionisti di lingua italiana. Dal 1° gennaio 2026, la Cina introdurrà la sua prima legge organica sull’Imposta sul Valore Aggiunto (IVA), sostituendo le normative provvisorie che hanno disciplinato il sistema IVA per decenni. Per le imprese straniere che operano in Cina, si tratta di una delle riforme fiscali più rilevanti degli ultimi anni. Questo articolo illustra cosa cambia, quali sono gli impatti sulle attività nazionali e transfront

Hong Kong’s startup ecosystem reached a historic high in 2025, reinforcing its position as Asia’s most vibrant innovation hub. The city is now home to 5,221 startups employing 19,753 people, representing a 39% increase in startup numbers and a 43% rise in employment compared with 2021. These figures reflect sustained, multi-year momentum across sectors, supported by infrastructure, capital access and international founder participation. Record Startup and Employment Growth Th

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

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