Tax Advisory for HK Representative Offices
A representative office (liaison office) in HK seems simple — but one wrong step and it becomes a taxable permanent establishment. Know exactly what your rep office can and cannot do.
Representative Office Tax Advisory
A representative office (liaison office) in HK seems simple — but one wrong step and it becomes a taxable permanent establishment. Know exactly what your rep office can and cannot do.
⚠ Your "Liaison Office" May Already Be a Taxable PE
If your representative office concludes contracts, holds inventory, or habitually exercises authority to bind the parent — it has likely created a permanent establishment. IRD can back-assess profits tax with interest and penalties.
다음과 같은 세무 문제로 어려움을 겪고 계신가요?
Permanent Establishment Risk
Reps signing contracts, taking orders, or holding goods create a PE under OECD Article 5 principles adopted by HK's DTAs.
Staff Salaries Tax
All employees working in HK (even for a rep office) are subject to HK salaries tax. Employer filing obligations apply regardless of PE status.
Permissible Activities Scope
Rep offices may only conduct preparatory/auxiliary activities. Market research, liaison, promotion — but not sales, contracting, or purchasing.
Conversion Complexity
As business grows, a rep office often needs to convert to a branch or subsidiary. This triggers filings, potentially stamp duty, and new tax obligations.
이런 분께 적합합니다
Foreign companies establishing an initial HK presence for market research and business development.
PRC enterprises with HK liaison offices handling coordination with overseas clients.
Banks and asset managers with HK representative presences not yet licensed for full operations.
Representative offices whose activities are expanding and need PE risk assessment.
서비스 내용
PE Risk Assessment
Detailed analysis of your rep office activities against HK PE tests and applicable DTA provisions.
Permissible Activities Review
Review and document what your reps are doing — and advise on what must stop or be restructured.
Employee Tax Compliance
Handle salaries tax registration, IR56B annual returns, and IR56E employer notifications for rep office staff.
Conversion Planning
Plan and execute the conversion of the rep office to a branch or subsidiary with minimal disruption and tax cost.
간단하고, 효율적이며, 전문적인 서비스
Activity Mapping
Map all current rep office activities against HK PE criteria and DTA provisions.
3-5 daysRisk Assessment Report
Deliver written PE risk opinion with recommended activity boundaries.
1 weekCompliance Setup
Register employer obligations and file any outstanding employee returns.
1 weekOngoing Monitoring
Annual review of activities to ensure ongoing compliance with PE-free status.
Annual실제 고객을 위한 실질적인 성과
German industrial company — rep office PE risk
- Rep office had been taking orders for 2 years
- Voluntary disclosure filed with IRD
- Back-assessment negotiated to 1 year only
- Activities restructured to remain PE-free
Mainland firm — HK liaison office conversion
- Smooth rep office to subsidiary conversion
- No stamp duty on asset transfer (group relief)
- Staff tax filings regularised
- New subsidiary structured for FSIE benefit
무료 전문가 상담
지금 바로 세무 전문가와 상담하세요
- 30분 무료 초기 상담
- 시니어 CPA가 담당합니다
- 의무 없음 — 언제든 취소 가능
TAX.hk를 선택하는 이유
홍콩 세무 전문 지식
저희 공인회계사들은 15년 이상의 홍콩 세무 경험을 보유하고 있으며, 세무국의 최신 업데이트를 항상 파악하고 있습니다.
투명한 고정 수수료
시간당 청구로 인한 예상치 못한 비용은 없습니다. 시작 전에 비용을 명확히 안내해 드립니다.
24시간 응답
모든 문의에 1영업일 이내에 답변드립니다. 긴급한 경우 4시간 이내에 처리합니다.
철저한 기밀 유지
모든 고객 정보는 엄격한 직업적 기밀 유지 의무에 따라 관리됩니다.
자주 묻는 질문
궁금증에 대한 빠른 답변
지금 시작할 준비가 되셨나요?
오늘 홍콩 수석 세무 전문가와 무료 상담을 예약하세요.
본 페이지는 일반적인 정보 제공만을 목적으로 합니다. 귀하의 상황에 맞는 구체적인 조언은 자격을 갖춘 홍콩 세무 전문가와 상담하시기 바랍니다.