Hong Kong: Legislation implementing company re-domiciliation regime passed by Legislative Council

Regime will become effective from the date published in the gazette, which is expected to take place within May 2025.

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May 14, 2025

Legislation to implement a company re-domiciliation regime in Hong Kong was passed by the Legislative Council on May 14, 2025.

The re-domiciliation regime will become effective from the date the corresponding amendment ordinance is published in the gazette, which is expected to take place within May 2025.

Under the regime, a company incorporated outside Hong Kong can apply to re-domicile to Hong Kong while maintaining its legal identity and business continuity, subject to certain conditions.


For more information contact a KPMG tax professional:

David Ling | davidxling@kpmg.com

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