Hong Kong: New Foreign Sourced Income Exemption (FSIE) regime for passive income

The Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 (the Amendment Bill) was gazetted on 28 October 2022 to provide a new framework for Hong Kong’s foreign source income exemption (“FSIE”) regime.  Under this new regime, certain foreign-sourced income would be deemed taxable in Hong Kong unless exemption applies.  Please click on the link below for an overview of this new FSIE regime.

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For more information please contact:

Marzio Morgante
Chartered Accountant, LL.M.
Managing Partner
Tel: (852) 3102 1995

Kei Lam
Senior Tax Manager
Tel: (852) 3102 1995

Rooms 501-2, Wilson House
19-27 Wyndham Street
Central, Hong Kong

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