Afilcorp Research & Governance
香港家族治理框架 2026
Governance infrastructure for family capital, institutional readiness and cross-border continuity
- Publisher
- Afilcorp Research & Governance
- Document
- AFC-RG-WP-2026-02 · v2.0
- 研究截止日期
- 11 August 2026
- Length
- 39 pages · 44 min · 1.47 MB
可於瀏覽器直接閱讀，或下載39頁PDF供離線使用。
關鍵不再只是家族是否擁有架構，而是這些架構能否作出、證明及承接決策。
本報告檢視香港家族辦公室市場、現行與待決法律發展、機構期望，以及圍繞權限、所有權、傳承、保障與合規建立的五支柱治理框架。
八項結論
- 01
Hong Kong’s family-office proposition is increasingly evidence-based.
- 02
SFC licensing analysis is activity-based, not determined by a family-office label.
- 03
The FIHV tax concession is a continuing operating regime, not a formation benefit.
- 04
The 2026 preferential-tax Bill remained pending at the research cut-off.
- 05
Reporting obligations are moving toward more structured data, registration and retention.
- 06
Hong Kong’s onshore toolkit is becoming more coherent when each tool serves a real purpose.
- 07
Accounting, audit and investment governance require defined policies, data ownership and challenge.
- 08
FO-EGP is most defensible as a governance operating layer that does not replace regulated providers.
市場概覽
single-family offices
End-2025 · InvestHK/FSTBestimated annual operating expenditure
End-2025 · InvestHK/FSTBdirect full-time roles
End-2025 · InvestHK/FSTBHong Kong assets under management
End-2025 · SFCprivate banking and private wealth AUM
End-2025 · SFCLPFs / OFCs
End-June 2026 · Companies Registry報告架構
- 01Market
- 02Law and policy
- 03Market conduct
- 04Multidisciplinary controls
- 05Five governance pillars
- 06FO-EGP
- 07Hong Kong onshore platform
- 08Cross-border use
- 09Implementation
- 10Evidence checklist
- 11Legal-status tracker
- 12Source register
法律與政策狀態
Current FIHV concession, New CIES measures and re-domiciliation regime
AEOI Amendment Ordinance 2026 — effective 1 January 2027
2026 preferential-tax Bill and CARF / amended-CRS Bill
Afilcorp control and evidence framework
Professional boundary
This publication is for general information and discussion. It is not a legal, tax or accounting opinion, audit or assurance report, investment recommendation or financial-product offer. Obtain jurisdiction-specific advice from appropriately qualified and, where required, licensed advisers.