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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.