If you disagree with an assessment issued by the Hong Kong Inland Revenue Department, you are not required to simply ”accept it.” The Hong Kong tax system provides three procedural avenues: obtaining a prior ruling to confirm tax treatment in advance; filing an objection to the tax assessment within the statutory time limit; and, if dissatisfied with the Commissioner’s decision, appealing to the Board of Tax Appeal. The time limits, formal requirements, and applicable scenarios for these three avenues vary; missing a deadline often means the door to dispute resolution is closed.

A dormant Hong Kong company cannot simply be ”left alone.” A company with debts cannot undergo deregistration; it must undergo liquidation. Liquidation is divided into three types: voluntary liquidation by members, voluntary liquidation by creditors, and compulsory liquidation. The control over the process, costs, and consequences for directors vary among these options. This article outlines the eligibility requirements and key milestones for each of these three paths, as well as the distinction—which is most commonly confused—between deregistration and liquidation.

From late 2025 through 2026, Hong Kong’s employment laws underwent three consecutive substantive changes: The working-hour threshold for continuous contracts was lowered from 18 hours per week to 17 hours; the phase-out of the Mandatory Provident Fund (MPF) offsetting arrangement entered its full implementation phase; and the statutory minimum wage was adjusted to HK$43.1 per hour effective May 1, 2026. These three changes collectively place pressure on part-time and irregular-hour positions. This article outlines the key changes, recommended actions for employers, and transitional arrangements.

在广州做IT的李先生，拿到一家香港公司的offer，对方愿意担保他拿香港身份。他第一反应是：这和普通高才通、优才有什么不一样？ 香港专才计划，正式名称是“输入内地人才计划”，核心逻辑就一条——雇主担保制。没有香港雇主，这条路基本走不通。

广州的陈先生，本科学历普通、收入也算不上顶尖，优才高才都够不着。 但他想给孩子换条教育路径，最后选了很多人忽略的一条线——去香港读个一年制硕士，顺带把身份规划做了。