香港政府將在針對基金和特殊目的實體的優化稅制下引入稅務申報機制，以確保其符合相關的免稅條件。這項新要求將成為目前已公佈的延長基金、單一家族辦公室和附帶權益優惠稅制的提案的一部分，該提案已於2025年早些時候公佈。
HONG KONG: Extended preferential tax regime for family offices will come with stricter checks, says government
The Hong Kong government is to introduce a tax-reporting mechanism under the enhanced tax regime for funds and special purpose entities, to ensure they meet the relevant tax exemption conditions. The new requirement will be part of the current proposals to extend the preferential tax regimes for funds, single family offices and carried interest as announced earlier in 2025.
Sources
HK Internal Revenue Department
Baker McKenzie (January 2025)