In 2026, the renewal review criteria for Hong Kong’s various talent programs underwent a fundamental shift—moving from the previously relatively lenient ”formality-based review” to an in-depth assessment of ”substantive economic contributions and ties to daily life.” Many approved applicants encountered unexpected obstacles during the renewal process: some were rejected for failing to provide authentic proof of working and residing in Hong Kong; others were required to submit extensive additional documentation because they had been absent from Hong Kong for more than 180 days on a single occasion without providing a valid reason; and still others were denied renewal after examiners questioned whether they were ”employed in Hong Kong” due to gaps in their salaries tax and Mandatory Provident Fund records. Most regrettably, some approved applicants, after failing to renew their status, lost their seven-year permanent residency

In 2026, the Hong Kong Quality Migrant Admission Scheme (QMA) underwent its most significant systemic reform in history—the 245-point comprehensive scoring system, which had been in place for many years, was officially abolished and replaced with a ”12-criteria assessment” system. Under the new rules, applicants no longer need to worry about how many points they can earn for each individual criterion; instead, they need to meet at least six of the 12 criteria to submit an application. While this appears to lower the bar, it actually places a more focused emphasis on applicants” ”hard qualifications”—the 12 criteria cover dimensions such as age, educational background, language proficiency, work experience, income, and corporate background, with clear and strict qualifying standards for each, rather than a “close enough” approach.

2026年香港公司报税季，两项核心税务安排正并行推进——离岸利润豁免申请和FSIE（跨国企业集团被动收入豁免）制度。对于香港有限公司的股东和管理层来说，2025/26课税年度的报税不仅是”填表交钱”的常规操作，更是一次全面审视公司税务架构合规性的机会。2025/26课税年度首200万港元利润适用8.25%的利得税两级税率，超出部分适用16.5%的标准税率。如果公司符合离岸利润豁免条件，相关利润可在

In 2026, China’s outbound direct investment (ODI) filing system underwent a major transformation—the regulatory approach shifted from ”threshold-based approval” to ”threshold-free, penetrative supervision.” The new regulations stipulate that there will no longer be a monetary threshold for corporate overseas investment; any overseas investment involving a shareholding ratio of 10% or more, or where the enterprise exercises actual control, must undergo ODI filing. This means that whether it is a greenfield manufacturing project involving hundreds of millions of U.S. dollars or the establishment of an overseas sales company with a registered capital of tens of thousands of U.S. dollars, as long as the equity stake or control meets the threshold, the filing process must be completed. An even more profound change is ”penetrative supervision”—multi-layered offshore structures

深圳做外贸的陈总,2021年就在富途开了港股账户,里面还留着十几万港币的腾讯和美团。今年6月他打开App想加仓,却收到一句冷冰冰的提示:账户功能受限,暂不可买入。 陈总不是个例。