Country guide · France
Hong Kong Offshore Company for Residents of France
Last updated · Reviewed by the Harbourline Corporate compliance team
| Can French residents incorporate? | Yes — fully online, no visit needed |
|---|---|
| Hong Kong tax on offshore profits | 0% |
| Home-country rules to check | Company residence (management) + CFC |
| Information exchange | Bank accounts reported under CRS / FATCA |
How Hong Kong taxes a company owned from France
Hong Kong taxes on a territorial basis. Where the owner lives does not affect Hong Kong tax. If the company earns its profits outside Hong Kong, it can claim offshore status and pay 0% Hong Kong Profits Tax, and there is no Hong Kong withholding tax on dividends paid to you.
France rules you must consider
France can tax a foreign company whose place of effective management is in France, and it applies anti-avoidance rules to income of entities in low-tax jurisdictions held by French taxpayers, under Article 209 B (companies) and Article 123 bis (individuals) of the Code général des impôts. These rules have exceptions for genuine commercial activity, but the burden of proof can sit with the taxpayer.
Setting up from France
Open your client portal, choose three company names, pay online and verify your identity with your passport through our online KYC. We handle the rest, including a licensed company secretary and a registered Hong Kong address. See the full non-resident formation guide.
Frequently asked questions
Can a French citizen own a Hong Kong company?
Yes. Hong Kong allows 100% foreign ownership and a single foreign director with no residency requirement.
Will France tax my Hong Kong company?
Possibly. France may treat the company as resident if it is managed from there, and CFC rules may attribute some income to you. Get advice from a qualified French tax adviser.
Official sources
This guide is general information, not tax or legal advice. Hong Kong offshore status is decided by the Inland Revenue Department on the facts of each case, and your country of residence may tax you or the company.