<p>香港将扩大对家族办公室和国际组织设立的基金的税收豁免，旨在推动该市成为财富管理中心，周一一位部长在立法会议上表示。在一次金融事务委员会会议上，财政事务及库务局局长许正宇表示，政府将在今年上半年向立法会提交一项法案，使家族办公室和基金投资的更多产品符合税收豁免资格。这些产品包括私人信贷、黄金和其他商品、碳信用、与保险相关的证券以及某些数字资产。目前，只有股票和债券等传统投资产品符合资格。许正宇表示：“通过扩大税收豁免下的投资产品，拟议的增强措施旨在吸引更多资金和家族办公室在香港设立和运营，这将有助于巩固香港作为领先资产和财富管理中心的地位。” 拟议的法律还将扩大获得豁免的基金类型，从目前的开放式基金扩展到慈善基金、养老金基金以及由国际组织（如亚洲基础设施投资银行）设立的所谓单一基金结构。预计这一举措将吸引大量资产所有者在香港设立和管理基金。许多国际组织、政府、中央银行和超高净值个人已知会设立所谓的单一基金结构，这些基金由其发行人全资拥有，用于进行特定投资。新规则要求单一基金结构至少拥有 2.4 亿港元（3100 万美元）的合格资产才能享受税收豁免。许正宇表示：“扩大合格投资的范围也将补充香港在数字资产和贵金属及商品交易等领域的发展。” 如果法案获得立法会议员通过，家族办公室和基金的运营者可以申请追溯至截至 2026 年 3 月的财年扩大的税收豁免。政府此前在 2019 年已为基金提供了豁免，并在 2023 年 5 月为家族办公室引入了税收激励措施。许正宇表示，2023 年的税收豁免以及其他吸引家族办公室的措施，帮助将香港的家族办公室数量提升至 3380 个，比过去两年增长了 25%。许正宇说：“当富有的投资者或基金选择设立家族办公室的地点时，税制是一个关键考虑因素。2023 年的税收激励措施已被证明是成功的，我们希望扩展能帮助吸引更多家族办公室在这里设立。” 尽管几位立法会议员对拟议的扩展表示支持，但他们质疑当前的要求是否足以促进经济发展。立法会议员吴杰庄表示：“目前的税收豁免只要求家族办公室雇佣两名员工，并在香港产生 200 万港元的年度运营费用。这对一些大型家族办公室或大规模基金来说会不会太小？” 税务局局长陈思伟表示，门槛只是最低标准。他指出，税务局只会确保较大的公司拥有合理的员工人数和运营费用以符合税收豁免资格。“事实上，大多数家族办公室和基金在香港雇佣了许多专业人士，这对实体经济产生了积极影响，” 陈说。根据证券及期货事务监察委员会的数据，香港的管理资产在 2024 年同比增长 13%，达到 35.14 万亿港元，接近 2021 年创下的 35.55 万亿港元的纪录。</p>

恒生指数

易方达黄金矿-R

易方达黄金矿业ETF

盈富基金

易方达黄金矿-U

<p>香港计划扩大对家族办公室和国际组织基金的税收豁免，以提升其作为财富管理中心的地位。政府将向立法会提出一项法案，包含更多投资产品，如私人信贷、黄金和数字资产，以享受税收豁免。此举旨在吸引更多资金和家族办公室，单一基金结构的最低资产要求为 2.4 亿港元。目前的税收激励措施已经使香港的家族办公室数量在两年内增加了 25%，截至去年年底达到了 3,380 个</p>

<p>Hong Kong will expand its tax exemptions for operators of family offices and funds set up by international organisations, such as the Asian Infrastructure Investment Bank (AIIB), in line with efforts to promote the city as a wealth management hub, a minister told lawmakers on Monday. In a financial affairs panel meeting, Secretary for Financial Services and the Treasury, Christopher Hui Ching-yu, said the government would submit a bill to the Legislative Council within the first half of this year that would make more products that family offices and funds invest in eligible for tax exemptions. These include private credit, gold and other commodities, carbon credit, insurance-linked securities and certain digital assets. At present, only traditional investment products such as stocks and bonds qualify. “By expanding the investment products under tax exemption, the proposed enhancements seek to attract more funds and family offices to set up and operate in Hong Kong, which will help reinforce the city’s position as a leading asset and wealth management hub,” Hui said. The proposed law would also expand the types of funds to get the exemption, from open-ended funds at present to charity funds, pension funds and so-called fund-of-one structures set up by international organisations, such as the AIIB. This initiative is expected to attract sizeable asset owners to set up and manage funds in Hong Kong. Many international organisations, governments, central banks and ultra-high-net-worth individuals are known to establish so-called fund-of-one structures, which are wholly owned funds set up by their issuers to carry out specific investments. The new rule would require a fund-of-one structure to have at least HK$240 million (US$31 million) in qualified assets to enjoy the tax exemption. “The expanded scope of qualifying investments would also complement Hong Kong’s development in areas such as digital assets and trading of precious metals and commodities,” Hui said. If the bill was passed by lawmakers, operators of family offices and funds could apply for expanded tax exemption dating back to the financial year ended March 2026, according to Hui. The government had previously offered exemption for funds in 2019, and introduced tax incentives for family offices in May 2023. Hui said the 2023 tax exemption, along with other measures to attract family offices, helped boost the number of family offices in the city to 3,380 at the end of last year, a 25 per cent increase over the past two years. “When wealthy investors or funds choose the location to set up their family offices, the tax regime is a key consideration,” Hui said. “The 2023 tax incentives have been a proven success, and we want the expansion to help attract more family offices to set up here.” Although several lawmakers showed support for the proposed expansion, they questioned whether the current requirements were sufficient to boost the economy. “The current tax exemption only requires a family office to hire two employees and have incurred an annual operational expense in Hong Kong of HK$2 million,” lawmaker Johnny Ng Kit-chong said. “Will that be too small for some large family offices or large-scale funds?” The Commissioner of Inland Revenue, Benjamin Chan Sze-wai, said the threshold was just the minimum standard. He pointed out that the Inland Revenue would only ensure that larger companies had reasonable headcounts and operational expenses to qualify for tax exemption. “In fact, most of the family offices and funds have hired many professionals in Hong Kong, which has benefited the real economy,” Chan said. Assets under management in Hong Kong grew 13 per cent year on year to HK$35.14 trillion in 2024, just shy of the record HK$35.55 trillion set in 2021, according to the Securities and Futures Commission.</p>
<div class="lb-trans"><p>香港将扩大对家族办公室和国际组织设立的基金的税收豁免，旨在推动该市成为财富管理中心，周一一位部长在立法会议上表示。在一次金融事务委员会会议上，财政事务及库务局局长许正宇表示，政府将在今年上半年向立法会提交一项法案，使家族办公室和基金投资的更多产品符合税收豁免资格。这些产品包括私人信贷、黄金和其他商品、碳信用、与保险相关的证券以及某些数字资产。目前，只有股票和债券等传统投资产品符合资格。许正宇表示：“通过扩大税收豁免下的投资产品，拟议的增强措施旨在吸引更多资金和家族办公室在香港设立和运营，这将有助于巩固香港作为领先资产和财富管理中心的地位。” 拟议的法律还将扩大获得豁免的基金类型，从目前的开放式基金扩展到慈善基金、养老金基金以及由国际组织（如亚洲基础设施投资银行）设立的所谓单一基金结构。预计这一举措将吸引大量资产所有者在香港设立和管理基金。许多国际组织、政府、中央银行和超高净值个人已知会设立所谓的单一基金结构，这些基金由其发行人全资拥有，用于进行特定投资。新规则要求单一基金结构至少拥有 2.4 亿港元（3100 万美元）的合格资产才能享受税收豁免。许正宇表示：“扩大合格投资的范围也将补充香港在数字资产和贵金属及商品交易等领域的发展。” 如果法案获得立法会议员通过，家族办公室和基金的运营者可以申请追溯至截至 2026 年 3 月的财年扩大的税收豁免。政府此前在 2019 年已为基金提供了豁免，并在 2023 年 5 月为家族办公室引入了税收激励措施。许正宇表示，2023 年的税收豁免以及其他吸引家族办公室的措施，帮助将香港的家族办公室数量提升至 3380 个，比过去两年增长了 25%。许正宇说：“当富有的投资者或基金选择设立家族办公室的地点时，税制是一个关键考虑因素。2023 年的税收激励措施已被证明是成功的，我们希望扩展能帮助吸引更多家族办公室在这里设立。” 尽管几位立法会议员对拟议的扩展表示支持，但他们质疑当前的要求是否足以促进经济发展。立法会议员吴杰庄表示：“目前的税收豁免只要求家族办公室雇佣两名员工，并在香港产生 200 万港元的年度运营费用。这对一些大型家族办公室或大规模基金来说会不会太小？” 税务局局长陈思伟表示，门槛只是最低标准。他指出，税务局只会确保较大的公司拥有合理的员工人数和运营费用以符合税收豁免资格。“事实上，大多数家族办公室和基金在香港雇佣了许多专业人士，这对实体经济产生了积极影响，” 陈说。根据证券及期货事务监察委员会的数据，香港的管理资产在 2024 年同比增长 13%，达到 35.14 万亿港元，接近 2021 年创下的 35.55 万亿港元的纪录。</p>
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香港将扩大对家族办公室和养老金基金投资的税务豁免