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Hong Kong in the race with Singapore and Switzerland for the title of top offshore destination

Hong Kong plans to exempt private investment funds, hedge funds, and investment firms of wealthy families from paying taxes on profits earned from trading cryptocurrencies, private loans, and other asset classes. This ambitious move, announced this week by the Financial Times, is part of a broader strategy to transform Hong Kong into a leading offshore financial center competing with Singapore and Switzerland.

The Hong Kong government emphasizes that tax policy is a key factor in choosing a headquarters for asset managers, and they aim to create a ‘stimulating environment’ that will attract funds and investors, especially in the context of the growing interest in digital assets. The proposed tax breaks will cover investments in private loans, foreign real estate, and carbon credits. Hong Kong has long been known for its openness to cryptocurrencies, and the latest proposal comes amid a broader regional race with Singapore to attract ultra-wealthy investors and funds.

– These changes will provide security to investors. This is an important step towards strengthening Hong Kong as a financial and crypto trading center – stated Patrick Yip, Vice President and International Tax Partner at Deloitte China.

In recent years, an increasing number of wealthy Chinese individuals have been relocating their investments outside mainland China due to Beijing’s increasingly stringent measures against the display of wealth. While Singapore is implementing stricter checks in the fight against money laundering, Hong Kong is seizing the opportunity to position itself as a desirable destination for wealth management.

Switzerland under competitive pressure

Along with traditional rivals in Asia, Hong Kong is increasingly challenging Switzerland, historically one of the most important global centers for wealth management. UBS CEO Sergio Ermotti warned this year that Switzerland could lose its global dominance due to the strong progress of Hong Kong and Singapore. Switzerland is known for its stability, discretion, and favorable conditions for wealth management, but in recent years it has faced challenges such as stricter regulations and international pressures for transparency. Hong Kong, on the other hand, is rapidly developing new legal structures such as ‘open-ended fund companies’, which allow investors to manage large capital with minimal tax obligations. According to data from the Hong Kong government, more than 450 such funds have been launched by October of this year.

Additionally, Singapore introduced a ‘Variable Capital Company’ structure in 2020, further enhancing its status as an offshore financial center. Currently, more than 1,000 such funds operate in the country. If the proposed measures are implemented, Hong Kong will become even more attractive to global investors, hedge funds, and crypto enthusiasts, making it a real competitor to the previously untouchable Switzerland.

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