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  • Where a person joins with other people to conduct business for getting profits, this is a partnership business. The Hong Kong Partnership Ordinance defines partnership as the relation which subsists between persons carrying on a business in common with a view of profit. The law looks at the intention of the parties. When a person receives a share of the profits of a business, this is apparent evidence that he is a partner in the business. A partnership can have partners up to a maximum of 20.

    Procedure for setting up a Partnership

    A business is conducted under a partnership agreement must be registered with Business Registration Office of Inland Revenue Department of Hong Kong, within 1 month of the commencement of the business.


  • 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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