US–HK Tax & FATCA

US–Hong Kong Tax Advisory & FATCA Compliance

The US taxes its citizens worldwide — regardless of where they live. US persons in HK face dual filing obligations, FBAR, FATCA, and potentially GILTI on their HK company stakes. Non-compliance carries severe penalties.

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USD 10,000 FBAR penalty per violation
10.5% GILTI minimum US tax rate
Worldwide US citizen tax obligation scope

US–HK Tax & FATCA

The US taxes its citizens worldwide — regardless of where they live. US persons in HK face dual filing obligations, FBAR, FATCA, and potentially GILTI on their HK company stakes. Non-compliance carries severe penalties.

⚠️

⚠ US Citizens in HK Must File US Tax Returns Every Year

The US taxes its citizens on worldwide income regardless of residency. A US citizen living in HK who earns only HK-source income still must file a Form 1040 with the IRS annually. Failure to file carries penalties of USD 10,000+ per year — even if no US tax is owed.

よくあるお悩み

以下の税務問題でお困りではありませんか？

Worldwide Income Taxation

US citizens and green card holders must report and pay US tax on all worldwide income — HK salary, HK company profits, rental income, and investment gains.

⚠ Risk: Unfiled returns → automatic USD 10,000 penalty per year + interest + potential criminal charges

FBAR & FATCA Reporting

US persons with HK bank accounts exceeding USD 10,000 must file FBAR (FinCEN 114) annually. FATCA (Form 8938) applies to broader foreign financial assets above USD 50,000.

⚠ Risk: Unfiled FBAR → USD 10,000–100,000 penalty per account per year

GILTI on HK Company Ownership

US shareholders owning ≥10% of a HK company (Controlled Foreign Corporation) may owe US GILTI tax on the company's profits annually — even without a dividend.

⚠ Risk: Unknown GILTI liability → years of unfiled Form 5471 + penalties USD 10,000/year

No HK–US Tax Treaty

Unlike most major jurisdictions, there is NO double tax treaty between HK and the US. Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit are the main relief mechanisms.

⚠ Risk: No treaty → limited protection against double taxation on HK income
対象者

対象となるお客様

US citizens living in Hong Kong

Americans resident in HK who need annual US tax return filing alongside HK salaries tax.

US green card holders in HK

Permanent residents of the US living and working in HK with worldwide US tax obligations.

US shareholders of HK companies

US persons owning HK companies who may have GILTI and Subpart F obligations.

HK financial institutions under FATCA

HK banks, funds, and financial intermediaries with FATCA reporting and withholding obligations.

サービス内容

サービス内容

US Expat Tax Return Filing

Prepare and file US Form 1040 for HK-resident US persons, including FEIE election, Foreign Tax Credit, and HK income analysis.

Including state returns where applicable

FBAR & FATCA Compliance

Prepare and file FinCEN 114 (FBAR) and Form 8938 (FATCA) for HK bank accounts, investment accounts, and foreign financial assets.

Annual compliance + catch-up filings

GILTI & CFC Analysis

Analyse US GILTI and Subpart F obligations for US shareholders of HK companies and advise on structuring to minimise US tax on HK company profits.

Form 5471 preparation

IRS Streamlined Procedure

For US persons who are behind on filings, manage the IRS Streamlined Foreign Offshore Procedure — the amnesty programme for non-wilful non-filers.

Reduced or zero penalties for qualifying taxpayers
ご利用の流れ

シンプル・効率的・プロフェッショナル

1

US Tax Position Review

Assess current US filing compliance status and identify gaps.

1-2 days
2

Prior Year Catch-Up

Prepare any missing prior year returns via Streamlined Procedure.

4-8 weeks
3

Current Year Filing

Prepare and file current year 1040, FBAR, and any required international forms.

2-4 weeks
4

Annual Compliance

Ongoing annual US return preparation with HK tax coordination.

Annual
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お客様の成功事例

実際のクライアントへの実績

Case Study

US banker in HK — 5 years of unfiled returns

USD 185,000 in penalties 節約額
  • 5 years of US returns filed via Streamlined Procedure
  • 6 years of FBAR filed
  • Zero penalty under Streamlined offshore programme
  • FEIE optimised: USD 85K excluded per year
  • HK FTC offset remaining US tax to near zero
"I had no idea I was non-compliant. They sorted 5 years in 8 weeks with no penalties."
C
確認済みクライアント Case Study
Case Study

US entrepreneur — HK company GILTI planning

USD 142,000 annually 節約額
  • 100% US-owned HK company generating HKD 8M profits
  • GILTI liability identified: USD 142K annual US tax
  • Corporate structure introduced: 962 election considered
  • HK profits tax credit offset GILTI by 80%
"We didn't know GILTI existed until they flagged it. Getting ahead of it saved us significantly."
C
確認済みクライアント Case Study
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よくある質問

よくある質問

ご質問への迅速な回答

Yes, if you are a US citizen or green card holder. The US taxes worldwide income regardless of where you live. However, the Foreign Earned Income Exclusion (FEIE) under IRC s.911 allows you to exclude up to USD 126,500 (2024) of foreign earned income, and the Foreign Tax Credit can offset remaining US tax with HK salaries tax paid.
FBAR (Foreign Bank Account Report) — FinCEN Form 114 — must be filed by any US person with a financial interest in or signature authority over foreign bank accounts exceeding USD 10,000 in aggregate at any point during the year. Non-wilful violations: up to USD 10,000 per account per year. Wilful violations: up to the greater of USD 100,000 or 50% of account balance per year.
GILTI (Global Intangible Low-Taxed Income) is a US tax under IRC s.951A on the profits of Controlled Foreign Corporations (CFCs) — foreign companies ≥10% US-owned. If your HK company has a US shareholder owning ≥10%, that shareholder may owe US GILTI tax on the HK company's profits each year, even without a dividend. The effective GILTI rate is 10.5-13.125% (for individuals without the corporate 50% deduction).
No. There is no double tax treaty between the US and Hong Kong. HK does not have a tax treaty with the US (the US-China DTA does not apply to HK). This means US persons in HK rely on the FEIE, Foreign Tax Credit (Form 1116), and other domestic relief provisions rather than treaty protection.
The IRS Streamlined Foreign Offshore Procedure allows US persons residing outside the US who are behind on tax filings (non-wilfully) to catch up by filing 3 years of tax returns and 6 years of FBARs, with a 0% penalty (for overseas residents). This is the recommended path for most non-compliant US expats in HK.
Yes. Under IRC s.877A, "covered expatriates" (those with net worth ≥ USD 2M or average annual tax liability ≥ USD 190,000, or non-compliance over 5 years) are subject to a mark-to-market exit tax — deemed disposal of all worldwide assets at fair market value on the day before expatriation. HK company shares are included.

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その他のサービス

関連サービス

Foreign Tax Credit Planning HK Companies & Individuals Paying Tax in Multiple Jurisdictions
Multi-Jurisdiction Tax Planning MNCs & Families with Complex Multi-Country Tax Obligations
Tax Residency Certificate (CoR) HK Companies & Individuals Needing IRD Tax Residence Confirmation
Offshore Holding Structure Advisory Companies & Families Using Offshore Holding Vehicles Through or Alongside HK

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