Hong Kong (HK)

Jurisdiction Overview

206 *Is any formal registration required at all? NEITHER: Neither domestic law trusts nor foreign law trusts domestically managed have to register.
 Data Date: 2019


The Global Forum reports: "There are no statutory obligations in Hong Kong to identify and maintain information on settlors and beneficiaries in the case of non-professional trustees which, as indicated in the 2013 report, are only subject to common law obligations" (GF 2019: 58). Furthermore, Lowtax.net writes that "Documents do not have to be registered and there are no statutory requirements in Hong Kong for a trust to make annual returns, submit audited financial statements, etc., unless it is carrying on business in Hong Kong." (Lowtax.net). While registration may be required for specific types of trusts, and available for those trustees that wish to register; "[i]n general, the identity of the persons linked to trust does not need to be registered or kept in Hong Kong" (GF 2019: 57).


GF 2011: 40-41; GF 2013: 50-52; GF 2019: 56-59