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香港 香港への投資 A Comparison of Subsidiary Company and Branch Office and Representative Office in Hong Kong
情報|
Entity |
Subsidiary Company | Branch Office (Non-Hong Kong Company) | Representative Office |
| Entity Name | Need not be the same as parent company | Must be the same as parent company | Must be the same as parent company |
| Business Activities Allowed | Can conduct all business activities | Must be the same business activities as the parent company | Can only conduct market research or coordinating activities |
| Suitable For | For local or foreign companies who wish to expand their operations in Hong Kong | For foreign companies who wish to expand their operations in Hong Kong | For foreign companies who wish to set up temporary vehicle in Hong Kong to conduct research and act as liaison office |
| Disadvantages | Continuing compliance obligations e.g. financial reports, audit, AGMs, annual filings, etc. | Continuing compliance obligations e.g. financial reports, audit, annual filings, etc. | It is a temporary vehicle and cannot generate revenue |
| Ownership | Can be 100% foreign or locally owned | Just an extension of its parent company | Just a temporary administrative arrangement |
| Separate Legal Entity | Yes | No | No |
| Cap on Number of Members | Yes, max 50 | Not applicable | Not applicable |
| Minimum Setting up Requirement | One shareholder , which can be foreign or local individual or corporate shareholder AND must have at least one individual director | Must have one Hong Kong resident agent | No special requirements |
| Entity | Subsidiary Company | Branch Office (Non-Hong Kong Company) | Representative Office |
| Limited Liability | Yes | No | No |
| Audit Accounts | Yes | Yes, if parents accounts is also required to be audited | No |
| Filing of Annual Return with CR | Yes | Yes | No |
| Annual Filing | Must file audited report of the Hong Kong subsidiary with IRD | Must file branch offices as well as parent companys accounts or audited reports with IRD | Not Applicable |
| Taxation | Taxed as Hong Kong resident entity, local tax benefits eligible | Taxed as Hong Kong resident entity, local tax benefits eligible | Not Applicable |
| Cessation of Business upon Death of a Member | No. Equity shares go on in perpetuity | No | Not Applicable |
| Validity Period | Perpetually until deregistered | Perpetually until deregistered | No restrictions on the duration |
| Usual Registration Time | Actual registration with CR and IRD can be done in 1 day. Preparation of incorporation documents will require about 1 day | Actual registration with CR and IRD can be done within 2 to 4 weeks. Preparation of incorporation documents will require about 1 day | Actual registration with IRD can be done in 1 day |
| Appointment of Officers | Must appoint at least one individual director | Must appoint one resident agent | No special requirements |
| Governing Body | CR & IRD | CR & IRD | CR & IRD |
| Bank Account | Can open bank account in Hong Kong | Can open bank account in Hong Kong | Can open bank account in Hong Kong in the name of the foreign parent company |
| Registration Costs | Hong Kong Company Registration Package #HKLLC05 | Hong Kong Branch Office Registration Costs | Hong Kong Representative Office Registration Costs |
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