On 23 May 2025, Hong Kong made a significant step in solidifying its position as an international business centre by officially introducing its inward company re-domiciliation regime. Under this new regime, eligible non-Hong Kong incorporated companies may relocate their legal domicile to the city while preserving their legal identity and business continuity.  

What are the key features of the new regime?

The inward re-domiciliation regime applies to private and public companies limited by shares, as well as to unlimited companies with share capital. To apply, the original jurisdiction must permit outward re-domiciliation, and the company must be solvent and not undergoing liquidation or restructuring. It must also have completed its first financial year-end and obtained shareholders’ approval for the move.  

For the application process, the Hong Kong Companies Registry requires a re-domiciliation application form, a legal opinion attesting to adherence to the regulations of the home jurisdiction, supporting documentation such as board and shareholder resolutions, and the required fee. Following approval, the company is officially considered a Hong Kong-incorporated entity effective from the date of registration.  

For tax purposes, re-domiciled firms are considered Hong Kong-incorporated as of the re-domiciliation date. However, profits made in Hong Kong before re-domiciliation are still subject to taxes.  

The regime only allows inward re-domiciliation. Companies that were incorporated in Hong Kong and want to relocate to another country must still wind up or restructure in the traditional way. In addition, the type of company—such as whether it is private or public—must not be changed during the re-domiciliation process.  

For business owners, the Hong Kong inward company re-domiciliation regime offers strategic opportunities to foster investor confidence while expanding their presence within the region. The regime also makes it easier to follow local regulatory requirements by aligning with Hong Kong’s corporate governance framework. Moreover, relocating to Hong Kong allows business owners to have access to the city’s low and simple tax regime.  

In conclusion

As part of the Hong Kong Government’s broader effort to modernise its corporate regulatory framework, encourage innovation and draw in foreign direct investment, the company re-domiciliation regime is expected to boost the city’s appeal to foreign businesses looking for a secure legal and financial environment. As geopolitical issues and tax reforms influence business choices, Hong Kong is reinforcing its status as a dependable and advantageous option for multinational corporations.  

By aligning your operations with Asia’s leading financial centre, you may access local professional services, unlock new investment opportunities and expand your business. With our active presence in Hong Kong, our local team of experts is ready to help you seamlessly re-domicile your company into the city. Contact our team today to get started. 

Bolder Group does not provide financial, tax or legal advice and the information contained herein is meant for general information purposes only. We strongly recommend that before acting on any of the information contained herein, readers should consult with their professional advisers. The Bolder Group accepts no liability for any errors or omissions in the information, or the consequences resulting from any action taken by a reader based on the information provided herein.

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