香港即将推出外企迁册入港制度（中英双语）

背景
香港政府宣布允许非香港公司迁册来港的法例即将于2025年5月23日实施。这将更有利于巩固香港作为全球商业与金融中心的地位，提升香港作为一个开放、有竞争力的经济体的声誉。
通过迁册，已有业务在港运营的外国公司将不再需要遵守两套不同的法规，造成模糊混淆。而迁册后，公司的法律实体、各项合同、财产、权利和义务依然有效。
这个迁册制度不允许香港注册成立的公司迁出到其他司法管辖区。与澳大利亚和新加坡的制度一样，目前，香港的迁册制度仅允许对内迁册。
01 适用的公司类型
该制度允许四类公司迁册到港，分别是：
(1) 私人股份有限公司；
(2) 公众股份有限公司；
(3) 有股本的私人无限公司；以及
(4) 有股本的公众无限公司。
公司不得通过迁册改变其公司类型。
02 资格条件
该制度没有规定经济实质测试。这就意味着，即使小型公司也可迁册来港。但申请人必须符合法律、财务、诚信和其他文件要求，如：
截至申请日，申请人自成立以来的首个财政年度已结束。
申请迁册的公司类型与其原注册地所属的公司类型相同或大致相同。
迁册后的公司不得用于非法和违反公众利益的目的。
如申请人原注册地法律或组织章程文件均没要求获得成员的同意，申请人仍应取得至少75%合资格成员同意的决议。
申请人有能力偿还申请日后12个月内到期的债务。
申请人须提交申请日前12个月内的财务报表 (在其原注册地法律要求审计的情况下则须提交经审计财务报表) 。
迁册申请必须是真诚地提出，并无欺骗债权人的意图。
申请人未处于清盘状态。无接管人或管理人接管公司的任何财产。申请人没有与其他任何人达成任何妥协或安排。
提供一名在原注册地执业的法律执业者的法律意见，证明当地法律容许拟议迁册。法律意见书还应包含申请人在原注册地的注册、公司类型、成员的同意和公司偿付能力。
申请人提交的迁册申请表格必须包括由董事签署的证明书以证明申请人的成立地/注册地及其偿付能力、许可、成员的同意及其迁册意图。
有意迁册来港的外国保险公司和金融机构须在作出迁册申请前与其在港监管机构沟通，让监管机构可以事先评估其是否有能力满足香港的监管要求。
03 申请程序
申请人必须呈交一份完整及已签署的迁册申请表格、同时提交所有上述及公司注册处可能要求的证明文件，并缴付申请费用。如申请人符合所有要求，公司注册处会于两星期内处理申请。当申请成功后，公司注册处会将迁册来港的公司登记在案并向其发出迁册证明书，而该些公司的公司信息亦可供公众查阅。迁册在发出迁册证书当日生效。
04 迁册效力
迁册来港的公司将与《公司条例》(香港法例第622章) 下本地成立的相同类型公司享有相同权利，并须遵守《公司条例》的相关要求。公司将保留其法律实体、财产、权利、义务和法律责任。因迁册过程并不产生新的法律实体，因此迁册前存在的合同和法律程序不受影响。
公司须在获发迁册证明书后120天 (公司在有需要时可申请延长时限) 内向香港公司注册处提交原注册地撤销注册的证明。
05 税务安排
任何公司，不论其注册地，须就其在香港经营行业、专业或业务而于香港产生或得自香港的利润课缴利得税。因此，无须厘清经迁册公司的税务居民身份。
为消除双重征税，经迁册公司在迁册后就得自香港的实际利润的应缴税款，如在退出时同类利润已被原注册地以尚未变现的形式征税，则可获单边税收抵免。
此外，为确保迁册后的税务评估确定性，香港将实施相关安排处理过渡性税务事宜，如适当扣除营业存货、指明类别的开支和折旧免税额。
杨杨朱律师事务所有限法律责任合伙与北京天达共和（香港）律师事务所联营。
Background
The Hong Kong Government announced that the law to enable non-Hong Kong companies to re-domicile to Hong Kong will take effect on 23 May 2025. This will help bolster the city’s status as a global business and financial hub and an open and competitive economy.
Through the re-domiciliation, foreign companies already with operations in Hong Kong would no longer have to comply with two different sets of regulations indefinitely. Upon re-domiciliation, the company’s legal entity, contracts, properties, rights and obligations will continue without disruption.
This regime does not allow outward re-domiciliation of Hong Kong incorporated companies to re-domicile to another jurisdiction. Like Australia and Singapore, Hong Kong only considers an inward regime for now.
01 Company types
Four types of companies may re-domicile to Hong Kong, namely,(i) private companies limited by shares, (ii) public companies limited by shares,(iii) private unlimited companies with a share capital and (iv) public unlimited companies with a share capital.The companies will not be allowed to change their company types through the re-domiciliation.
02 Eligibility
There will be no economic substance tests. That essentially means that even small companies can re-domicile to Hong Kong. However, the applicants must comply with certain legal, financial and integrity and other documentary requirements, such as:
As at the application date, the applicant’s first financial year end since its incorporation has passed.
The company type to be applied for re-domiciliation is the same or substantially the same as the applicant’s type of company in its original domicile.
The re-domiciled company will not be used for unlawful purpose or purposes contrary to public interest.
If neither the law of the original domicile or the application’s constitutional documents requires members’ consent, an applicant should obtain such consent by a resolution duly passed by at least 75% of eligible members.
The applicant is able to pay its debts as they fall due during the 12 months after the application date.
The applicant is to provide its financial statements as at a date no more than 12 months prior to the application date (and such financial statements are to be audited only if the auditing is legally required in its original domicile).
The application is made in good faith and not intended to defraud existing creditors of the applicant.
The applicant is not in liquidation. No receiver or manager is in possession of any of its properties. No compromise or arrangement between it and another person is being administered.
A legal opinion of a legal practitioner who practices the law of the original domicile is required to confirm the proposed re-domiciliation is allowed under the law of the original domicile. A legal opinion is also to cover the applicant such as its due registration in the original domicile, company type, members’ consent and solvency.
A statement of the director as set out in the re-domiciliation form regarding the company’s incorporation/registration and solvency, permission, members’ consent and intent for the proposed re-domiciliation.
Insurers and authorised institutions which re-domicile to Hong Kong will be regulated and supervised as if they were locally incorporated. Foreign insurers and financial institutions seeking to re-domicile will be required to approach their respective regulators in Hong Kong before making the re-domiciliation application, such that assessment on their capacity in fulfilling the Hong Kong regulatory requirements can be conducted in advance.
03 Application process
The applicant must submit a completed and signed re-domiciliation form, provide all supporting documents (as outlined above and as requested by the Companies Registry) and pay the application fee. The Companies Registry will process applications within two weeks if all requirements are met. Upon successful application, the company will be registered in the Companies Register and made available for public inspection and the Registrar of Companies will issue a certificate of re-domiciliation. The re-domiciliation takes effect on the date of issuance of the certificate of re-domiciliation.
04 Effects of re-domiciliation
A re-domiciled company will have the same rights as any local incorporated company of the same kind in Hong Kong under the Companies Ordinance (Chapter 622 of the Laws of Hong Kong) and shall comply with all the relevant Companies Ordinance requirements. It will preserve its legal identity, properties, rights, obligations and liabilities. The contracts and legal processes applicable to it before the re-domiciliation process will not be affected because no new legal entity is created through such process.
Upon issuance of the certificate of re-domiciliation, the company will have 120 days (or such longer period if extension is granted upon application) to provide evidence of its de-registration from its original domicile to the Companies Registry of Hong Kong.
05 Tax arrangements
Any company will be charged to Hong Kong profits tax on its profits arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong, regardless of its domicile. Therefore, clarification of the tax residency of a re-domiciled company is not necessary.
To avoid double taxation, unilateral tax credits will be provided for re-domiciled companies in respect of tax payable on profits derived in Hong Kong after re-domiciliation where similar profits have already been taxed in an unrealised form by the company’s original domicile upon its exit.
Also, for the purpose of providing certainty for the tax assessment after re-domiciliation, arrangements will be put in place to address transitional tax issues such as fair deduction for trading stock, specified types of expenditures and depreciation allowances.
YYC Legal LLP is in Association with East & Concord Partners (Hong Kong) Law Firm.