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Trusts and CRS
Content date: 2026-08-24
CRS
Trustees, settlors, beneficiaries and protectors may all be controlling persons for reporting. Forming a trust does not take the arrangement outside CRS.
Case-specific decisions differ — book a consultation with our advisers.
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.
