A Family Investment Company (FIC) in Hong Kong benefits from the territorial tax system: profits from sources outside Hong Kong are in principle tax-free. Since 2023, however, foreign dividends, interest and disposal gains become taxable as soon as they are received in Hong Kong, unless the FIC has real substance there or, for dividends and gains on shareholdings, has held at least 5% for at least twelve months.
Hong Kong levies no capital gains tax, no inheritance tax, no dividend tax and no wealth tax. Despite the tax efficiency, full accounting records must be kept, the annual accounts audited and an annual tax return filed with the IRD.
Hong Kong is one of the deepest and most liquid financial centres in the world and offers direct access to Chinese and Asian markets.
Services included in the fee
- Formation of the FIC in Hong Kong
- Drafting of the articles and the governance structure
- Registered office in Hong Kong for 12 months
- Tax registration and compliance
- Bookkeeping, accounting and audit through our partners (charged separately)
- Ongoing personal support from our team
Process and next steps
01, Initial consultation: Analysis of your financial situation and review of the best Hong Kong structure.
02, FIC formation: Formation of the FIC, setting up of the governance structure and tax registration.
03, Asset transfer: Structured transfer of your assets to the FIC, with tax guidance.
Suitable for
- Business owners and investors with international assets
- Clients who want to build a holding structure in Asia
- Investors who want to benefit from Hong Kong's territorial tax system
- Clients looking for direct access to Chinese and Asian markets