Hong Kong: Further guidance on foreign-sourced income exemption regime
Four new FAQs on foreign-sourced income exemption regime
The Inland Revenue Department (IRD) on July 24, 2025, published four new “frequently asked questions” (FAQs) providing guidance on the foreign-sourced income exemption (FSIE) regime.
The newly added FAQs discuss issues such as profits distribution from an overseas associate, redemption of bonds, conversion of convertible bonds, and foreign-sourced in-kind dividends.
For more information contact a KPMG tax professional:
Jennifer Weng | jennifer.weng@kpmg.com