Hong Kong - Special considerations for short-term assignments

Hong Kong - Special considerations

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No. See comments earlier in respect of residence rules.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

See comments earlier in respect of types of taxable income.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Hong Kong?

See comments earlier in respect of residence rules.

© 2016 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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