Cross Border Personal Tax
Specialist cross-border personal tax advice for expatriates, mobile professionals, and high-net-worth individuals in Hong Kong and Asia-Pacific.
Our Cross Border Personal Tax Services
Hong Kong Salaries Tax Advisory
- Advising on the scope of Hong Kong salaries tax for locally and overseas employed individuals
- Preparing and filing salaries tax returns for individuals with complex income arrangements
- Advising on taxable and non-taxable benefits, including housing, share awards, and bonuses
- Managing Inland Revenue Department enquiries and information requests
- Advising on personal assessment elections and their impact on overall tax liability
Time Apportionment and Source Rules
- Calculating and supporting time apportionment claims for income earned partly outside Hong Kong
- Advising on the 60-day exemption rule and its application
- Structuring employment arrangements to support legitimate source claims
- Preparing robust documentation to substantiate apportionment positions
- Managing IRD challenges to time apportionment calculations
Expatriate Tax Planning
- Pre-arrival tax planning for expatriates relocating to Hong Kong
- Structuring compensation packages to optimise tax efficiency across jurisdictions
- Advising on housing benefits, relocation allowances, and assignment-related payments
- Coordinating tax compliance obligations in home and host jurisdictions
- Advising on split payroll arrangements and their tax implications
Double Taxation Relief
- Identifying and claiming relief under Hong Kong's comprehensive DTA network
- Advising on unilateral tax credit and exemption mechanisms
- Coordinating relief claims across multiple jurisdictions
- Assisting with applications under mutual agreement procedures where treaty relief is disputed
Departure and Transition Planning
- Advising on tax obligations upon departure from Hong Kong
- Managing the tax treatment of deferred compensation, unvested equity, and trailing income
- Coordinating cessation of Hong Kong tax obligations with commencement in new jurisdictions
- Advising on continuing Hong Kong tax exposure after departure
Investment Income and Wealth Structuring
- Advising on the tax treatment of investment income for Hong Kong residents
- Structuring overseas investment arrangements to manage cross-border tax exposure
- Advising on the use of trusts and holding structures for personal wealth
- Coordinating with estate and succession planning advisors on long-term wealth strategies
Our Approach
Individual-Centric Advisory
Seamless Cross-Border Coordination
Compliance with Confidence
Forward-Looking Planning
