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Hong Kong

Legal System Common Law. The established system of national substantive and procedural law, formed under the influence of English common law, with additions from the local legislation.
The System of the Common State Registrar The company records (name, registration data, shareholder, director, address) are kept by the public registry. The registering authority is Hong Kong Companies Registry.
Registration Procedure Documents are submitted to the Registrar on paper. The beneficial owner is not required to be present at the registration and filing procedures.
E-Registration Available.
Pre-incorporation Procedures (statement of compliance, affidavit, etc) Not Applicable.
Company Name Prior approval of the name is required. The name may be in the English or in the English and Chinese languages.Company name end in LIMITED. The use of the words "Trust", "Chamber of Commerce", "Bureau", "Cooperative", "Government", etc. is not allowed.
Incorporation Documents Memorandum & Articles of Association. Original documents shall be drawn up and kept in the Chinese or English or in the English and Chinese languages.
Share Capital The minimum share capital is not specified.Share capital may be expressed in any currency. Most common: 1.000 HKD divided into 1000 shares. In case of an increase of share capital, the increased amount is taxed at 0.1%. The maximum tax amount is 30.000 HKD. Registered shares only; bearer shares are not allowed.
Beneficial Owner The beneficial owner can be any physical person. Information about the beneficiary is not reflected in the Registrar. 
Shareholder At least one shareholder (physical person or legal entity). Maximum shareholders amount for private companies may be prescribed in the share capital. Transfer of shares into trust and use of nominee shareholder is allowed.
Director Any physical person or legal entity may be the director. Since March 2014 must be assigned at least one physical director.
Secretary A secretary is required. Any local physical person or legal entity must be the secretary.
Registered office A registered office in Hong Kong is required.
Residency Is determined by the place of management of the company.
Income Tax 16.5%. Taxable income is the income generated on the Hong Kong territory.
Taxes on Dividends 0%
Taxes on Capital Gains 0%
Taxes on Interest/Royalties 4,95%.
Tax Withheld at Source None.
VAT 0%
Specific National Taxes and Levies Annual State fee (Business License) - 350 EUR.
Reporting Each year is fully reported in accordance with the IFRS.
Audit Audit of financial and tax reporting is required.
Cost Accounting Rules Costs must be justified and documented.
Tax Administration Formal, in accordance with the requirements of the law.
Use of Tax Treaties More than 25 countries.
Terms of Use of Tax Preferences Tax residency.
Controlled Foreign Corporation in Jurisdictions with Low Tax (CFC) Legislation restricting the use of controlled foreign companies (CFCs) registered in jurisdictions with low taxation rate is not applied.
Disclosure of Information Legislation restricting the use of controlled foreign companies (CFCs) registered in jurisdictions with low taxation rate is not applied.
Language English and Chinese.
Registration of Company From EUR 3 250.
Administration of Company From EUR 3 550 per year.
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