Hong Kong Expands Tax Breaks for Family Offices and International Funds
Hong Kong plans to broaden tax exemptions for family offices and funds from international organizations to enhance its asset management hub status. A bill will be introduced in the Legislative Council in H1 2026 to expand the qualifying investment scope to include private credit, commodities, carbon credits, and some digital assets. The eligibility criteria will also extend to charity funds, pension funds, and 'fund-of-one' structures, requiring at least HK$240 million in eligible assets.

Hong Kong is set to widen tax exemptions for family offices and international funds to bolster its asset management position. A bill will be proposed to the Legislative Council in the first half of 2026, expanding the range of qualifying investments beyond equities and bonds to include private credit, gold, commodities, carbon credits, insurance-linked securities, and certain digital assets. The proposal will also broaden eligibility to include charity funds, pension funds, and 'fund-of-one' structures from international organizations, requiring a minimum of HK$240 million in eligible assets for exemption.




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