黃萃群 李鉅林 律師行

S. K. WONG & LEE

SOLICITORS

 

This pamphlet is prepared for the general information of our clients. It is not a substitute for professional advice which should always be sought. Accordingly, we do not accept any responsibility for any error or omission in this pamphlet. Liability for any loss or damage howsoever caused or sustained, to or by any person as a consequence of reliance on this pamphlet is hereby expressly excluded.

 

Procedure for setting up Companies in Hong Kong, and Tax and Immigration Matters

Setting up of Companies

Under the Companies Ordinance (Chapter 32, Laws of Hong Kong), two or more persons (including natural persons and legal persons) associated for any lawful purpose may form an incorporated company, with or without limited liability.

The majority of people engaged in commercial activities prefer using limited companies.

The liability of members of limited companies may be limited by shares or limited by guarantee.

A limited company must have :-

(1) at least one shareholder (if it is a private company, i.e. whose shares and stocks are not quoted on the Stock Exchange, the number of shareholders must not normally exceed 50);

(2) one or more directors;

(3) a secretary.

Qualification for shareholder, director and secretary

Any person (including natural and legal persons) may at the same time be shareholder, director and also secretary. The secretary if an individual, must ordinarily reside in Hong Kong, and if a body corporate, must have its registered office or a place of business in Hong Kong. This restriction does not apply to shareholders and directors, i.e. foreign people or foreign companies may become shareholders and directors of Hong Kong companies.

General meeting

The highest authority body of a company is its shareholders' general meeting, which must be convened at least once a year, and must not be held more than 18 months since the last meeting. Unless the articles of association of the Company otherwise require, the meetings need not be held in Hong Kong.

Management

The executive body of a company is its board of directors, responsible for the daily running of the company, and to implement decisions made at the shareholders meetings.

The secretary is responsible for the company's administration.

Name and registered office

A company must have a name and registered office. The name must not be identical or similar to that of another company, or contravene some other requirements. The registered office must be in Hong Kong. All legal documents must be served at that address. Documents delivered to that address are deemed to be duly served.

Procedure of formation

To form a limited company, two or more persons subscribe to the memorandum and articles of association, and submit them to the Companies Registry for approval. Applications that meet the minimum legal requirements will usually be approved. All be well, it takes about 1 month for the application to be approved. Upon approval, a certificate of incorporation is issued, and the company may commence business.

Within 1 month of commencement of business, the company must apply to the Business Registration Office of the Inland Revenue Department for business registration, and obtain the business registration certificate. This takes about 10 working days. Before the business registration is completed and the business registration certificate obtained, banks would not normally accept account opening applications.

Capital

There is no upper limit for the authorised capital of limited companies, but it must not be less than two Hong Kong dollars. Capital fee at 0.3% is payable on the authorised capital. If the fee is less than $100, the minimum amount of capital fee is HK$100.00. Capital fee is payable at the time of incorporation. The company may at any time (complying with relevant requirements) increase its capital. Capital fee is payable at the same rate on the increased authorised capital. The company may also decrease its capital, but the requirements are very stringent.

Costs

Assuming the authorised capital is HK$10,000.00, the fees for setting up the company (inclusive of capital fee and business registration certificate, etc.) are about HK$12,500.00.

Liability

Subject to certain exceptions, the liability of shareholders is limited to the nominal value of their shareholdings. The liability of the company itself is unlimited.

Ready-made companies

If a client wishes to start business quickly, and cannot spend the time for incorporation, it is possible to acquire ready-made shelf companies which have not commenced business and therefore have no liabilities. The fees are more or less the same as for fresh incorporation. The procedure can be finalized in a few days (but this does not include business registration, which takes about 10 working days).

Tax

Profits arising out of activities in Hong Kong are liable to profits tax, presently at the rate of 17.5%. In general, profits made from activities outside Hong Kong are not liable to Hong Kong tax.

Visa requirement

Setting up a company does not by itself entitle a person to reside in Hong Kong, nor is a person required to set up a company to qualify for residence.

Foreigners who wish to come to Hong Kong for business, employment or residence have to apply to the Immigration Department for visas. Application should be made at the applicant's local embassy or consulate of the People's Republic of China. If the application is made after the applicant's arrival in Hong Kong, it will not normally be entertained. Broadly speaking, applications for visas are dealt with on reciprocal basis. It is however understood that applications from holders of passports issued by countries where there is unrest, or issued by economically underdeveloped countries, or holders of convenient passports, are treated with great caution.

The law does not prescribe requirements for the issue of visas. They are dealt with by the discretion of the Immigration Department. The normal factors that will be taken into account are the personal qualification of the applicant, including academic achievements and working experience; if for investment, the amount, the size, nature of the investment, whether it will create job opportunities and other benefits for the community of Hong Kong will be considered; if for employment, the nature of the employer's business, its size, the position and terms and conditions offered, and the reason why the post cannot be filled locally, etc. are relevant.

We shall be pleased to answer whatever question you may have.

 

Copyright © 2008 S. K. Wong & Lee 黃萃群 李鉅林 律師行  

7/F., Club Lusitano, 16 Ice House Street, Central, Hong Kong
Telephone: (852) 2525 9338 Fax: (852) 2525 9601 

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Last modified February 2008
上次更新日期: 20082