In this article, we’ll explore how ESOPs work in Hong Kong, the tax implications of ESOPs, and how to set up an ESOP for your business.
One can potentially enjoy a significant withholding tax saving on the distribution/payment of dividends, interests or royalties from out of Mainland China by applying the Mainland China DTAs, subject to certain conditions.
Housing benefits received by directors/employees from employers or the employers’ affiliated corporations are generally subject to salaries tax in Hong Kong unless an offshore/exemption claim on their directors’ fees/employment income can be satisfied. However, the salaries tax can be potentially mitigated in most circumstances in case the housing benefits are provided in the form of […]