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Received in Hong Kong
Content date: 2026-08-24
“Received in Hong Kong”
Section 15K deems three situations to be receipt in Hong Kong: the income is remitted to Hong Kong; used to satisfy a debt incurred in Hong Kong; or used to purchase movable property subsequently brought into Hong Kong. Foreign dividends and interest left in a holding company’s Hong Kong accounts will normally fall within the first limb.
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The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.