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Separate from fund exemptions

Content date: 2026-08-24

Separate from fund exemptions

The unified fund exemption (including IRO s.79) and other fund or family-office profit classes have their own tests. They are not one concession.

Case-specific decisions differ — book a consultation with our advisers.

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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.