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Hong Kong Tax Reporting Obligations for Expatriates and Share-based Compensation


2022-03-23

With the end of the Year of Assessment 2021/22 (i.e. 31 March 2022) fast approaching, we have pleasure in providing you with this article to remind you about some important tax reporting obligations that employers in Hong Kong should observe in respect of remuneration paid to expatriates working in Hong Kong. Besides, we will briefly discuss the tax implications in respect of employment income received by expatriates in the form of share-based benefits (e.g. share options, share awards, etc.).

 

This article provides information as follows:

  • Employer's Return
  • Employee seconded or assigned to work in Hong Kong
  • Individual Tax Return
  • Hong Kong and non-Hong Kong sourced employment
  • Stock Awards and Share Options
  • Share Awards or Share Options after Departure of expatriates

 

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For further enquiries, please feel free to contact your usual PKF tax executives, or reach out to our Tax Partner Henry Fung (henryfung@pkf-hk.com) or Tax Manager Jeffrey Lau (jeffreylau@pkf-hk.com).

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