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FSIE and offshore claims

Content date: 2026-08-24

FSIE and offshore claims

FSIE governs foreign passive income received in Hong Kong; an offshore claim governs whether trading profits are Hong Kong-sourced. A group may face both: trading profits under the DIPN 21 source test, foreign dividends and interest under the FSIE exemptions.

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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.