Hong Kong (HK)

Jurisdiction Overview

477 *BO Record: Does the registration of domestic limited partnerships comprise information on the beneficial ownership of all partners? No, for some partnerships no beneficial ownership information is recorded.
 Data Date: 2019


According to the Global Forum: "There are no requirements under the Partnership Ordinance and the Limited Partnerships Ordinance to either maintain beneficial ownership information (similar to SCR in companies) or to have an AML obliged service provider who can provide the same. There are no explicit requirements under the tax law in this respect either" (GF 2019: 54).


GF 2019: 54