Hong Kong Tax Newsflash

Passage of bill for family office tax concession

Published date: 10 May 2023

The Legislative Council passed the Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles) Bill 2022 today to provide tax concession for qualifying transactions and incidental transactions of eligible family-owned investment holding vehicles or family-owned special purpose entities.  The tax concession will apply retrospectively from the year of assessment 2022/23, i.e., from 1 April 2022.

For the features of the family office tax concession, please refer to our Hong Kong Tax Newsflash Issue 166 and Hong Kong Tax Newsflash Issue 179.

Tax Newsflash is published for the clients and professionals of Deloitte Touche Tohmatsu. The contents are of a general nature only. Readers are advised to consult their tax advisors before acting on any information contained in this newsletter.

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