{"id":18156,"date":"2026-09-17T10:24:32","date_gmt":"2026-09-17T02:24:32","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18156"},"modified":"2026-09-17T10:24:38","modified_gmt":"2026-09-17T02:24:38","slug":"%e9%a6%99%e6%b8%af%e7%bb%8f%e6%b5%8e%e5%ae%9e%e8%b4%a8%e8%a6%81%e6%b1%822026%ef%bc%9a%e5%93%aa%e4%ba%9b%e5%ae%9e%e4%bd%93%e5%bf%85%e9%a1%bb%e7%94%b3%e6%8a%a5%ef%bc%8c%e7%ba%af%e6%8e%a7%e8%82%a1","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18156","title":{"rendered":"Hong Kong Economic Substance Requirements 2026: Which Entities Must File, and How Do Pure Holding Companies Meet the Simplified Test?"},"content":{"rendered":"

When it comes to Hong Kong\u2019s \u201csubstance\u201d requirements, most people\u2019s first thought is economic substance under the FSIE (Foreign-Source Income Exemption) mechanism. But in fact, Hong Kong has another set ofOperates independently, with broader coverage<\/strong>The economic substance requirement, which took effect on January 1, 2019, is often overlooked by cross-border businesses.<\/p>\n

I. The Differences Between the Two Sets of \u201cSubstantive\u201d Requirements<\/h2>\n

Substantive Economic Requirements Under the FSIE Framework<\/strong>: For entities that receive four types of foreign passive income in Hong Kong (dividends, interest, intellectual property income, and gains from the disposal of equity interests) and apply for tax exemption, determine whether they meet the corresponding economic substance requirements. This isConditions for Tax Treatment<\/strong>The<\/p>\n

Economic Substance Requirements<\/strong>: Entities engaged in specific \u201crelated activities\u201d in Hong Kong are required to have economic substance in Hong Kong commensurate with their activities. This isSeparate Compliance Obligations<\/strong>, regardless of whether the entity has applied for tax exemption.<\/p>\n

Simply put: the former means \u201cto qualify for tax exemption, you must have substance,\u201d while the latter means \u201cif you engage in this type of business, you must have substance.\u201d<\/p>\n

II. Which Entities Fall Within the Scope of Application<\/h2>\n

In the case of Hong Kong, entities within the scope of application include:<\/p>\n

    \n
  • Companies Incorporated in Hong Kong (including private companies)<\/li>\n
  • Non-Hong Kong companies registered in Hong Kong (i.e., branch offices)<\/li>\n
  • Partnerships (general partnerships, limited partnerships) and trusts established in Hong Kong<\/li>\n<\/ul>\n

    If an entity falls underA tax resident of another tax jurisdiction<\/strong>...the economic substance requirements in Hong Kong generally do not apply\u2014but this requires proof of tax residency in that jurisdiction, which in practice often needs to be prepared in advance.<\/p>\n

    III. Nine Types of Related Activities<\/h2>\n

    According to the Hong Kong Inland Revenue Department\u2019s public guidelines, such activities generally include:<\/p>\n

      \n
    1. Banking Services<\/li>\n
    2. Insurance Business<\/li>\n
    3. Fund Management Services<\/li>\n
    4. Financing and Leasing Services<\/li>\n
    5. Headquarters Operations<\/li>\n
    6. Shipping Operations<\/li>\n
    7. Holdings of Equity Interests and Other InterestsPure Holding Company Operations<\/strong><\/li>\n
    8. That holds and develops intellectual property assetsIntellectual Property Services<\/strong><\/li>\n
    9. Distribution and Service Center Operations<\/li>\n<\/ol>\n

      Only entities that derive relevant revenue from the aforementioned activities during a given fiscal year are required toThis event<\/strong>Meet the economic substance requirements. If an entity engages in only one of these categories, it need only meet the requirements for that category.<\/p>\n

      IV. Decision Logic for the Three Types of Tests<\/h2>\n

      Simplified Economic Substance Test Applies to Pure Equity Holding Companies<\/strong>, typically, only two requirements need to be met:<\/p>\n

        \n
      • Comply with the applicable registration and filing requirements under the Hong Kong Companies Ordinance (such as annual returns and the retention of statutory records)<\/li>\n
      • There are sufficient human resources and facilities in Hong Kong to hold and manage the relevant equity interests<\/li>\n<\/ul>\n

        This is the minimum requirement and the standard applied to Hong Kong-based entities in most cross-border structures.<\/p>\n

        Entities Engaged in Activities Not Related to Purely Controlling Interests<\/strong>...must meet a more stringent economic substance test, which typically includes three dimensions:<\/p>\n

          \n
        1. Related activitiesSupervised and managed in Hong Kong<\/strong>\u2014 The board of directors or the corresponding decision-making body holds its meetings in Hong Kong, makes decisions in Hong Kong, and keeps its meeting minutes in Hong Kong<\/li>\n
        2. there areA sufficient number of eligible employees<\/strong>Engaging in this activity in Hong Kong<\/li>\n
        3. Originating in Hong KongSufficient operating expenses<\/strong><\/li>\n<\/ol>\n

          Intellectual Property Services<\/strong>Additional high-risk presumption rules apply. If such entities are deemed \u201chigh-risk intellectual property entities,\u201d only the portion of their intellectual property revenue commensurate with their research and development expenditures within Hong Kong will be considered to meet the economic substance requirements\u2014a provision that has the greatest impact on cross-border structures holding brands and patents.<\/p>\n

          V. Annual Reporting Schedule<\/h2>\n

          Entities falling within the scope of application mustEconomic Substance Notification (ES Notification)<\/strong>Notify the tax authority whether the taxpayer engaged in relevant activities during the applicable fiscal period, whether the relevant income is subject to tax, and whether the taxpayer is a tax resident of another jurisdiction. This notification is typically filed together with or based on the profits tax return.<\/p>\n

          Failure to meet the economic substance requirements does not, in and of itself, automatically result in a fine.<\/strong>, but entities must truthfully disclose this information on their tax returns, and such information may be exchanged with relevant jurisdictions (such as the tax jurisdiction where the ultimate holding company, direct holding company, or beneficial owner is located). Providing false or inaccurate information may result in fines and criminal prosecution.<\/p>\n

          Key Tips<\/strong>: Specific scope of application, testing standards, and application format,The most recent guidelines and official notices issued by the Hong Kong Inland Revenue Department shall prevail.<\/strong>The<\/p>\n

          VI. Practical Recommendations for Cross-Border Structures<\/h2>\n
            \n
          • Clarify the Nature of Activities Carried Out by Entities in Hong Kong<\/strong>: Whether the entity is purely a holding company or also performs trading or service functions directly determines which set of tests applies<\/li>\n
          • Documentation of Decision-Making<\/strong>: Board resolutions, meeting minutes, and certificates of attendance in Hong Kong by directors are the key evidence of \u201cguidance and management in Hong Kong.\u201d<\/li>\n
          • Matching Personnel with Locations<\/strong>: There is no need to blindly increase the number of employees; however, the headcount should be commensurate with the scale of the business, and records of employment and leases should be retained.<\/li>\n
          • Consistent with the FSIE application<\/strong>: The definitions of \u201csubstance\u201d and the evidentiary requirements under the two systems overlap significantly, so the same set of materials can be reused.<\/li>\n<\/ul>\n

            Qicaiying can assist companies in assessing the economic substance of their Hong Kong entities, organizing evidence related to directors\u2019 decisions and operations, and coordinating audit, tax filing, and annual reporting.<\/p>","protected":false},"excerpt":{"rendered":"

            \u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002<\/p>","protected":false},"author":10,"featured_media":18155,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17,18,30],"tags":[2275,2276,1755,1402,1357],"class_list":["post-18156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-allguide","category-recomguide","category-hk-bg","tag-2275","tag-2276","tag-fsie","tag-1402","tag-1357"],"yoast_head":"\n\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5<\/title>\n<meta name=\"description\" content=\"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/18156\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5\" \/>\n<meta property=\"og:description\" content=\"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qicaiying.cn\/en\/archives\/18156\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4f01\u8d22\u76c8\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-17T02:24:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-17T02:24:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1230\" \/>\n\t<meta property=\"og:image:height\" content=\"690\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u53e4, \u6653\u6e05\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u53e4, \u6653\u6e05\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156\"},\"author\":{\"name\":\"\u53e4, \u6653\u6e05\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\"},\"headline\":\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5\",\"datePublished\":\"2026-09-17T02:24:32+00:00\",\"dateModified\":\"2026-09-17T02:24:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156\"},\"wordCount\":9,\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260917102429496.jpg\",\"keywords\":[\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\",\"\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5\",\"FSIE\",\"\u9999\u6e2f\u7a0e\u52a1\u5408\u89c4\",\"\u9999\u6e2f\u63a7\u80a1\u516c\u53f8\"],\"articleSection\":[\"\u5546\u4e1a\u6307\u5357\",\"\u5168\u90e8\",\"\u63a8\u8350\",\"\u9999\u6e2f\u5546\u52a1\u6307\u5357\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156\",\"name\":\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260917102429496.jpg\",\"datePublished\":\"2026-09-17T02:24:32+00:00\",\"dateModified\":\"2026-09-17T02:24:38+00:00\",\"description\":\"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#primaryimage\",\"url\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260917102429496.jpg\",\"contentUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260917102429496.jpg\",\"width\":1230,\"height\":690,\"caption\":\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18156#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.qicaiying.cn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"name\":\"\u4f01\u8d22\u76c8\",\"description\":\"\u4f01\u8d22\u76c8\u00b7\u8d4b\u80fd\u6bcf\u4e00\u4e2a\u521b\u4e1a\u68a6\u60f3\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.qicaiying.cn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\",\"name\":\"\u4f01\u8d22\u76c8\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"contentUrl\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"width\":512,\"height\":512,\"caption\":\"\u4f01\u8d22\u76c8\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\",\"name\":\"\u53e4, \u6653\u6e05\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"caption\":\"\u53e4, \u6653\u6e05\"},\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/en\\\/archives\\\/author\\\/guxiaoqing\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hong Kong Economic Substance Requirements 2026: Which Entities Must File, and How Do Pure Holding Companies Meet the Simplified Test?","description":"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.qicaiying.cn\/en\/archives\/18156\/","og_locale":"en_US","og_type":"article","og_title":"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5","og_description":"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002","og_url":"https:\/\/www.qicaiying.cn\/en\/archives\/18156\/","og_site_name":"\u4f01\u8d22\u76c8","article_published_time":"2026-09-17T02:24:32+00:00","article_modified_time":"2026-09-17T02:24:38+00:00","og_image":[{"width":1230,"height":690,"url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg","type":"image\/jpeg"}],"author":"\u53e4, \u6653\u6e05","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u53e4, \u6653\u6e05"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.qicaiying.cn\/archives\/18156#article","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156"},"author":{"name":"\u53e4, \u6653\u6e05","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a"},"headline":"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5","datePublished":"2026-09-17T02:24:32+00:00","dateModified":"2026-09-17T02:24:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156"},"wordCount":9,"publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg","keywords":["\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28","\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5","FSIE","\u9999\u6e2f\u7a0e\u52a1\u5408\u89c4","\u9999\u6e2f\u63a7\u80a1\u516c\u53f8"],"articleSection":["\u5546\u4e1a\u6307\u5357","\u5168\u90e8","\u63a8\u8350","\u9999\u6e2f\u5546\u52a1\u6307\u5357"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.qicaiying.cn\/archives\/18156","url":"https:\/\/www.qicaiying.cn\/archives\/18156","name":"Hong Kong Economic Substance Requirements 2026: Which Entities Must File, and How Do Pure Holding Companies Meet the Simplified Test?","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156#primaryimage"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg","datePublished":"2026-09-17T02:24:32+00:00","dateModified":"2026-09-17T02:24:38+00:00","description":"\u9999\u6e2f\u81ea2019\u5e741\u67081\u65e5\u8d77\u5bf9\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9e\u4f53\u65bd\u52a0\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff0c\u6db5\u76d6\u603b\u90e8\u4e1a\u52a1\u3001\u5206\u9500\u53ca\u670d\u52a1\u4e2d\u5fc3\u3001\u878d\u8d44\u79df\u8d41\u3001\u57fa\u91d1\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u822a\u8fd0\u7b49\u7c7b\u522b\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u9002\u7528\u7b80\u5316\u6d4b\u8bd5\u3002\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u7684\u5b9e\u4f53\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u4e2d\u4f5c\u51fa\u58f0\u660e\u5e76\u53ef\u80fd\u9762\u4e34\u5904\u7f5a\u3002\u672c\u6587\u68b3\u7406\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u3001\u4e09\u7c7b\u6d4b\u8bd5\u7684\u5224\u65ad\u903b\u8f91\u4e0e\u5e74\u5ea6\u7533\u62a5\u8282\u594f\u3002","breadcrumb":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18156#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.qicaiying.cn\/archives\/18156"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/archives\/18156#primaryimage","url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg","contentUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260917102429496.jpg","width":1230,"height":690,"caption":"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5"},{"@type":"BreadcrumbList","@id":"https:\/\/www.qicaiying.cn\/archives\/18156#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.qicaiying.cn\/"},{"@type":"ListItem","position":2,"name":"\u9999\u6e2f\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c422026\uff1a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7533\u62a5\uff0c\u7eaf\u63a7\u80a1\u516c\u53f8\u600e\u4e48\u6ee1\u8db3\u7b80\u5316\u6d4b\u8bd5"}]},{"@type":"WebSite","@id":"https:\/\/www.qicaiying.cn\/#website","url":"https:\/\/www.qicaiying.cn\/","name":"QCY","description":"Qicaiying: Empowering Every Entrepreneurial Dream","publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.qicaiying.cn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.qicaiying.cn\/#organization","name":"QCY","url":"https:\/\/www.qicaiying.cn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/","url":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","contentUrl":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","width":512,"height":512,"caption":"\u4f01\u8d22\u76c8"},"image":{"@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a","name":"Ancient, Hiu Ching","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","caption":"\u53e4, \u6653\u6e05"},"url":"https:\/\/www.qicaiying.cn\/en\/archives\/author\/guxiaoqing"}]}},"_links":{"self":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/comments?post=18156"}],"version-history":[{"count":1,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18156\/revisions"}],"predecessor-version":[{"id":18157,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18156\/revisions\/18157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media\/18155"}],"wp:attachment":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media?parent=18156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/categories?post=18156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/tags?post=18156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}