Hong Kong: Further guidance on foreign-sourced income exemption regime

Four new FAQs on foreign-sourced income exemption regime

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July 29, 2025

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

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