Cross-Border Tax Planning
跨境税务台
Independent analysis of Hong Kong tax planning for individuals, companies and trusts
Explore tax guides →Editorial focus
Clear reference material on double-tax agreements, offshore income rules, family trusts and cross-border compliance.
Learn about the publication →Hong Kong DTA network
Treaty reference
Offshore income
Territorial source rules
Family trusts
Cross-border structures
CRS / FATCA
Multi-jurisdiction reporting
Coverage
Cross-border tax topics
税务简报
Latest tax briefs
Can You Access Australian Super After Moving to Hong Kong? Super vs MPF
Moving to Hong Kong does not let Australian citizens or permanent residents access super early, and Hong Kong MPF contributions are 5% from each side on relevant income.
跨境税务Keeping an Australian Rental Property While Living in Hong Kong: Tax Rates and the 15% Withholding
Rent from an Australian property stays Australian-source income taxed at foreign resident rates from the first dollar, and a 15% withholding applies on sale from 1 January 2025.
跨境税务Hong Kong Salaries Tax vs Australian Income Tax: 2026/27 Rates and Allowances Side by Side
Hong Kong salaries tax runs from 2% to 17% on progressive bands, while Australian residents pay nil on the first A$18,200 and then 15% from 2026–27, plus a 2% Medicare levy.
跨境税务Seconded or Locally Hired? How Hong Kong Taxes Australians Under the 60-Day Rule
Hong Kong taxes a full-time secondee on full income, while a non-Hong Kong job is assessed by days spent in Hong Kong, with a 60-day exemption that needs every condition met.
跨境税务HELP Debt in Hong Kong: Overseas Reporting, Worldwide Income and Repayment Thresholds
Moving to Hong Kong does not end a HELP debt, and for 2025–26 a worldwide income of A$16,750 or less means lodging a non-lodgment advice rather than a full report.
跨境税务Australian Dividends and Interest for Hong Kong Residents: The 30% and 10% Withholding Rates
Hong Kong has no tax treaty with Australia, so Australian interest is withheld at 10% and unfranked dividends and royalties at 30%, rising to 47% if the payer is not told your overseas address.
Frequently asked questions
Cross-border tax planning FAQ
How does Hong Kong's territorial source principle work? + −
Hong Kong generally taxes profits that arise in or are derived from Hong Kong. Source is determined from the operations that produced the profit, and the evidence depends on the facts of each case.
What do Hong Kong's double-tax agreements cover? + −
Comprehensive double-tax agreements allocate taxing rights and may reduce withholding tax on dividends, interest and royalties when eligibility and beneficial-ownership conditions are met.
How are family trusts treated for tax purposes? + −
Treatment depends on the trustee, beneficiaries, source of income, assets and relevant jurisdictions. A trust structure does not by itself determine the tax result.
What is CRS reporting? + −
The Common Reporting Standard requires participating financial institutions to identify reportable accounts and exchange specified account information through their local tax authorities.
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