Country guide · Germany
Hong Kong Offshore Company for Residents of Germany
Last updated · Reviewed by the Harbourline Corporate compliance team
| Can German residents incorporate? | Yes â 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 Germany
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.
Germany rules you must consider
A company whose place of effective management (Ort der GeschĂ€ftsleitung) is in Germany is subject to German corporate and trade tax. The German AuĂensteuergesetz (AStG) CFC rules can attribute low-taxed passive income of a foreign company to German-resident shareholders. The low-tax threshold is currently below 15%. Active trading and service income is generally not passive income under the AStG, but the classification needs careful review. German tax residents also pay tax on the dividends they receive.
Setting up from Germany
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 German citizen own a Hong Kong company?
Yes. Hong Kong allows 100% foreign ownership and a single foreign director with no residency requirement.
Will Germany tax my Hong Kong company?
Possibly. Germany 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 German 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.