Browse FOIHK education and research resources covering family office strategy, policy updates, training, and industry insights for Hong Kong professionals.
The tax policy on dividends and bonuses for foreign individuals has undergone a major adjustment—the era of tax exemption has ended, and the era of taxation has begun: tax burden is clarified, withholding is implemented, and compliance is upgraded.
Wealth accumulation is an achievement of a lifetime, while wealth inheritance is a strategy for generations. When personal wealth evolves into family capital, fragmented asset management can no longer fulfil the vision of long-term family development. Against this backdrop, family offices have emerged as a core hub linking asset appreciation, family governance and intergenerational inheritance.
On 24 July 2026, the Ministry of Finance and State Taxation Administration issued Announcement No. 21 of 2026 Announcement on Matters Concerning Individual Income Tax for Off‑shore Trusts (“Announcement 21”), effective on the date of issuance. It clarifies tax liabilities across all stages of offshore trusts and strengthens individual income‑tax administration.
The Ministry of Finance and the State Taxation Administration have issued new regulations on individual income tax relating to offshore trusts, clarifying tax treatments for individuals transferring assets into offshore trusts, as well as during trust duration, income distribution, liquidation upon termination, taxpayer status change and asset succession.
Hong Kong's rise driven by Chinese assets and IPO boom Switzerland remains diversified, attracting clients amid geopolitical uncertainty, BCG report says Global cross-border wealth grows 8.4% to $15.7 trillion
The Hong Kong Institute for Monetary and Financial Research (HKIMR), the research arm of the Hong Kong Academy of Finance (AoF), today (10 March) released a new Applied Research report, titled “Beyond Wealth: Advancing Hong Kong’s Family Office Ecosystem Through Philanthropy, Impact Investing, and Risk Management”.
The Financial Services and the Treasury Bureau (FSB) stated that 36 family offices have established or expanded their operations in Hong Kong in the first four months of this year, with approximately 160 more indicating they are actively considering developing in Hong Kong. Among these, about 30 family offices are from Europe. The FSB reiterated its goal of assisting at least 220 family offices in establishing or expanding their businesses in Hong Kong between 2026 and 2028.
The Chief Executive announced relaxation of CIES requirements, lowering the residential property purchase threshold from HK$50 million to HK$30 million for qualifying investment calculation.
The Financial Services and the Treasury Bureau announced that over 200 family offices have established or expanded operations in Hong Kong with assistance from InvestHK, exceeding the performance target set in the 2022 Policy Address.
The CIES requirement for holding at least HK$30 million in assets has been reduced from two years to six months, effective March 1, 2025. Investments through wholly-owned private companies will now count toward the qualifying investment amount.