Hong Kong (HK)

Jurisdiction Overview

476 *LO Record: Does the registration of domestic limited partnerships comprise information on the legal ownership of all partners? Yes, all partnerships require recording of all partners/legal owners of all partners.
 Data Date: 2019


Every limited partnership must disclose to the Companies Registry the full name of each of the partners (GF 2013: 46; GF 2019: 53). If a limited partnership does not comply with the registration requirements set up in the Limited Partnerships Ordinance (last amended June 2019), it will be considered a general partnerships, and all partners will be considered to have unlimited liability. The 2019 Global Forum report also mentions tax filing obligations for limited partnerships that "carry on business in Hong Kong" (GF 2019: 53). Thus, although additional information may be available for some limited partnerships considered as "carrying on business in Hong Kong", the only registration requirement applicable to all limited partnerships is that concerning the Companies Register under sections 4 and 7 of the Limited Partnerships Ordinance.


GF 2013: 46; GF 2019: 53; Limited Partnerships Ordinance (Cap. 37, last amended June 2019): sec. 4 and 7