Home Insights Hong Kong Tax Newsletters Hong Kong Limited Partnership Fund Regime

Hong Kong Limited Partnership Fund Regime


As the new Hong Kong Limited Partnership Fund ("LPF") regime comes into effect on 31 August 2020, we would like to provide you with this newsletter to introduce the salient features of the new LPF regime, as well as the extended profits tax exemption for investment funds under the Unified Regime Ordinance.

Key issues of the newsletter:

  • Main features of Hong Kong LPF regime
  • Tax exemption under the Unified Regime Ordinance
  • Other considerations related to the above regimes

Please click this link to read the newsletter.

For further enquiries, please feel free to contact your usual PKF tax executives, or reach out to our Tax Manager Jeffrey Lau ( or Tax Partner Henry Fung (

Download document