Claiming Offshore Income Tax Exemption

The Hong Kong Government do not levy profits tax on company profits earned outside Hong Kong. Companies therefore can apply for offshore income tax exemption. We have extensive experience in applying for offshore income tax exemption, with clients ranging from trading, technology to financial sectors.

Offshore tax exemption requirements

The profit-making activities of a business must be conducted outside Hong Kong. In the case of trading, for example, the following activities need to be conducted outside Hong Kong:

● Sales & Marketing
● Purchasing
● Inventory
● Loans

Different requirements apply if the business is in services, real estate, finance or intellectual property. For more information, please email enquiry@williamkong.com.hk

It is worth noting that in recent years, the authorities have adopted a more stringent standard in investigating foreign taxation of companies. Thus, it is not easy to apply for exemption successfully. However, the success rate can be improved with our professional assistance. Please contact us for further enquiries.

 

Many of our clients think that once the offshore tax exemption is granted, the company will not have to pay tax on all their businesses. In fact, the IRD will re-examine the business of a company every three to four years. For instance, a newly-hired logistics manager of one of our clients arranged for a shipment to pass through Hong Kong in order to speed up the delivery. Yet, he did not realise that this was in breach of the offshore tax exemption requirements and would result in the transaction not being entitled to the offshore tax exemption. Therefore, we will continue to check the bills of lading for our clients ahead of the annual tax season even if they are granted the exemption. This is to help them to ensure the offshore tax exemption requirements are met in all aspects.

Case Study:

Although many companies do not receive a notice of assessment for the year after applying for the offshore tax exemption, it does not mean that their applications have been approved. Therefore, applicant companies should ensure they have sufficient liquid capital in case they are not exempted and are required to pay taxes. For more details, please contact us.

Q: What are the implications of BEPS 2.0 for companies?

A: BEPS 2.0 is an international tax reform framework on ‘Base Erosion and Profit Shifting (BEPS)’ advocated by the Organisation for Economic Co-operation and Development (OECD). Under the requirement of BEPS 2.0, the IRD of Hong Kong will require proof of tax payment in the country in which the company operates before granting offshore status to the company. The situation is further complicated if the company operates in a jurisdiction which has concluded the Tax Information Exchange Agreements with Hong Kong.

Contact Us for Free Accounting Consultation