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  • There is no “offshore” legislation in Hong Kong. All companies are incorporated under the same legislation, whether they are doing business locally or “offshore”. If a Hong Kong company does NO business in Hong Kong and derives no income from Hong Kong sources, then it is not taxable in Hong Kong. So as long as a Hong Kong company does business anywhere else in the world, it is in effect similar to a BVI IBC.

    A Hong Kong company can even set up and staff an office in Hong Kong as a COST CENTER without paying taxes. For example, a company outside of Hong Kong could set up a Finance Management Center for its company or group, paying no tax, so long as it does not receive any income, only expenses. Similarly one could set up a tax free document processing company in Hong Kong as a Cost Centre.

    If a company does not have business in Hong Kong, there is generally no requirement to file financial statements and no audit is required. It is only necessary to file a Declaration of “No business activity in Hong Kong”.

    Hong Kong companies are advantageous because they are not perceived as “tax havens”. The legal system is based on British common law; the political environment is stable; finance and banking is excellent, and there are no exchange controls. A Hong Kong company may do business anywhere in the world and there is no requirement for the Directors and Shareholders to be resident in Hong Kong.

    Overview of Hong Kong companies

    GENERAL

    Location of Jurisdiction

    : Hong Kong – South East Asia

    Official Language

    : English and Chinese

    Political Stability

    : Excellent

    EU Savings Tax Directive Applies

    : No

    Tax on Offshore Profits

    : Nil

    Disclosure of Beneficial Owner

    : Yes, but Nominees may be used

    Submit Audited Accounts

    : Yes

    Political Stability

    : 6-8 working days

    CORPORATE

    Location of Jurisdiction

    : Private Limited Company

    Type of Law

    : English Common Law plus local Ordinances

    Allowed Business Activities

    : Usually formed as consulting, international trading, holding shares of
    other companies but specific type of business require
    a particular license in Hong Kong

    Local Registered Office/ Agent Required

    : Yes

    Change of Domicile

    : Not allowed

    Shelf companies Available

    : Yes

    Language of Documents

    : English/Chinese or both

    Name of Company

    : English/Chinese or both

    Corporate Seal

    : A metal corporate seal is mandatory

    DIRECTORS

    Eligibility

    : Any person or company of any nationality

    Minimum Number of Directors

    : 1 (at least ONE nature person)

    Disclosure to Authorities & Public

    : Yes

    Residence Required

    : May reside anywhere

    Local Director Required

    : No

    Location of Meetings

    : Anywhere

    COMPANY SECRETARY

    Secretary Required

    : Yes, Local (must be HK resident or HK company).
    Can be provided by Korchina TNC

    SHAREHOLDERS

    Minimum number of shareholders

    : 1

    Maximum number of Shareholders

    : 50

    Eligibility

    : Any person of any nationality or body corporate

    Disclosure to Authorities & Public

    : Yes

    Annual General Meetings

    : Required

    Location of Meetings

    : Anywhere

    SHARES

    Minimum Number of shares

    : 1

    Maximum Number of shares

    : Unlimited

    Bearer Shares Permitted

    : No

    Classes of shares permitted

    : Ordinary shares, preference shares, redeemable share and shares
    with or without voting rights.
    * No par value shares are not permitted

    SHARE CAPITAL

    Permitted currencies

    : Any

    Minimum paid up share capital

    : HK$1.00

    Maximum share capital

    : Unlimited, but government charge of HK$1.00 for every HK$1,000 in share capital over HK$10,000.00

    Recommended share capital

    : HK$10,000

    Requirement to be paid up

    : No

    Restrictions on Name and Activity

    Names which suggest any connection to the Central People’s Government or the Government of Hong Kong Special Administrative Region or which are offensive or otherwise contrary to the public interest or whose use would constitute a criminal offence are generally prohibited. Certain words which suggest specialist activity can only be used when the appropriate licenses have been obtained such as Asset management, Building society, Fund management Chamber of Commerce, Kaifong, Municipal, Royal, Savings, Trust, Bank, Insurance and Assurance.

    Financial Statement Requirements

    Every Hong Kong companies must produce annual audited accounts and appoint an auditor, who must be a member of the Hong Kong Society of Accountants and hold a practicing certificate. The company must keep accounting records, which may be kept at the registered office address or elsewhere at the discretion of the directors.

    Annual Filings/ Requirements

    Filing of Annual Return

    Filing of Profit Tax Return

    Accounts Auditing

    Renewal of Business Registration


  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919 / Webmaster:tnccsteam@korchina.com

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)3125-7338 / Privacy - 私隱政策

  • Korea Office

    : 9F, Pung Sung Bldg, 21, World Cup buk-ro, Mapo-gu, Seoul, Korea 04001 / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

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