If a Hong Kong company ceases operations without taking the necessary steps, it is still required to file an annual return and renew its Business Registration Certificate each year. Failure to do so may result in fines or even deregistration, and directors may face prosecution. Strike-off is the most common clean exit route, and the key step is obtaining a “Notice of No Objection to Strike-off” issued by the Inland Revenue Department. This article breaks down the eligibility criteria, process, and three common obstacles to strike-off, as well as arrangements for complying with the obligation to retain accounting records for seven years.

The transfer of equity in unlisted companies in Hong Kong is subject to stamp duty, which is levied at a rate of 0.2% of the consideration or the value of the shares, and the transfer must be stamped on the transfer document to complete registration. Many companies face fines—and in some cases, the legal validity of their shareholder registers may be compromised—when conducting equity restructuring, bringing in investors, or executing family succession plans because they fail to affix the stamp duty on time. This article breaks down the stamp duty calculation method, the requirements for transfer documents and sales invoices, as well as the affixing process and deadlines.

香港利得税实行两级制：法团首200万港元应评税利润按较低税率征税，超出部分按标准税率征收。加上评税基期、暂缴税与亏损结转等规则，很多新设公司的实际税负与预期存在差距。本文拆解两级制的计算口径、暂缴税的估算逻辑与缓缴申请条件，以及常见的三类申报误区。

香港《2026年税务（修订）（自动交换资料）条例》已于2026年6月获立法会通过，2027年1月1日生效，对申报财务机构实行强制登记并大幅提高罚则。监管趋严直接传导到企业开户端：银行对业务实质、资金来源与实益拥有权的审查明显加码。本文梳理开户审核的5类核心材料、常见拒批原因，以及提高通过率的准备顺序。

Mr. Wang, who had registered a Hong Kong company, went to open a bank account with his Certificate of Incorporation (CI) and Certificate of Registration (BR), but was turned down by two major banks in a row on the grounds that “his business was unclear and the documents didn’t match.”