Hong Kong’s Stamp Duty on Ancillary Property Rights: Easements and Covenants
📋 Key Facts at a Glance Stamp Duty System: Hong Kong operates under the Stamp Duty Ordinance (Cap. 117) with a deeds registration system under the
Unit 1101, 11th floor, Enterprise Square V Tower 1, 9 Sheung Yuet Road, Kowloon Bay, Kowloon, Hong Kong SAR +852 6838 8308 [email protected]
Stamp Duty and Trust Structures: Tax Implications for Property Held in Trust
📋 Key Facts at a Glance Major Reform: Buyer’s Stamp Duty (BSD), Special Stamp Duty (SSD), and New Residential Stamp Duty (NRSD) were completely abolished on
How Corporate Restructuring Impacts Stamp Duty: Hong Kong Case Studies
📋 Key Facts at a Glance Stock Transfer Rate: 0.2% total (0.1% buyer + 0.1% seller) effective from 17 November 2023 Property Transfer Rates: Progressive from
Stamp Duty on Mixed-Use Developments: Calculating Liabilities for Hybrid Properties
📋 Key Facts at a Glance Simplified System: Since February 28, 2024, all property transactions use unified Scale 2 AVD rates – no more BSD, SSD,
Hong Kong’s Stamp Duty Refund Process: Timelines and Documentation Required
📋 Key Facts at a Glance Standard Deadline: 2 years from instrument date or cancellation date Key Forms: IRSD25 (general refunds), IRSD125 (cancelled residential agreements), IRSD125D
Stamp Duty and Mortgage Financing: How Lenders View Hong Kong’s Property Taxes
📋 Key Facts at a Glance Stamp Duty Revolution: Since February 28, 2024, all “spicy” taxes (BSD, SSD, NRSD) have been abolished, creating a level playing
How Hong Kong’s Stamp Duty Rates Compare to Singapore: A Business Owner’s Guide
📋 Key Facts at a Glance Hong Kong Stock Transfer: 0.1% per party (0.2% total) effective 17 November 2023 Singapore Stock Transfer: 0.2% on unlisted shares;
Stamp Duty on Off-Plan Properties in Hong Kong: Pre-Completion Considerations
📋 Key Facts at a Glance Simplified Stamp Duty Regime: Since February 28, 2024, only Ad Valorem Stamp Duty (AVD) applies to all residential property purchases
Hong Kong vs. Mainland China Stamp Duty: Cross-Border Investment Implications
📋 Key Facts at a Glance Hong Kong Stock Stamp Duty: 0.1% per party (0.2% total) – reduced from 0.13% on November 17, 2023 Mainland China
Stamp Duty on Property Transfers Between Related Parties: Avoiding Pitfalls
📋 Key Facts at a Glance Simplified System: All property buyers now face the same Ad Valorem Duty (AVD) Scale 2 rates since BSD/SSD were abolished