印花税

印花税是香港政府要求的、对特定文书或文件征收的税种。 只使用经过正式盖章的文书或文件，这一点很重要，否则使用该等文书的任何人均有责任缴纳印花税和任何罚款。 执行文书的各方和所有其他人员都应缴纳印花税。

印花税种类

详见《印花税条例》（第117章），香港特别行政区（“香港特区”）主要对以下特定类型的文件征税：

• 售卖转易契，也称“转让书”
• 不动产出售协议
• 不动产租赁，也称为“租赁协议”
• 香港股票转让

Of the above mentioned, the most common duty occurs when buying a property in Hong Kong. There are various implications in terms of the nature of property (residential property vs. non-residential property / commercial), type of buyer (whether he is a Hong Kong permanent resident), the length of holding the property before selling it out (e.g. less than 12 months?).

此外，股票转让在香港非常常见，也要缴纳类似的税收。 在这种情况下，进行买卖的代理人或委托人（无代理人时）、转让人和受让人应承担类似的税收。

Is Duty Relief Possible?

The Hong Kong Government introduces stamp duty relief, including Intra Group Relief, Stock Borrowing Relief and Islamic Bond Scheme Relief.

Regarding the Intra Group Relief, it is available for the transfer of Hong Kong immovable property or stock from one associated body corporate to another, subject to certain conditions.

Bodies are associated if:

• One is beneficial owner of not less than 90% of the issued share capital of the other; or
• A third such body is beneficial owner of not less than 90% of the issued share capital of each.

In order to be qualified for the Intra Group Relief, it is required, amongst others that:

• The transferor and the transferee remain to be associated for at least two years;
• None of the consideration for the transfer of the asset between the associated companies is provided or received, directly or indirectly, by a non-associated party(s).

Professional Service

Stamp duty costs are significant under certain situations, in particular involving acquisition/transfer of immovable properties and shares of high value. In addition, late/omission of stamping will normally result into penalties. Hence, the parties involved have to be well aware of the relevant rules and obligations of the stamp duty.

The tax professionals of HKWJ are competent to provide advice and assistance regarding the stamp duty, including but not limited to:

• Advising the chargeability
• Obligations and amount of stamp duty in respect of a particular transaction(s)
• Ascertaining the eligibility of stamp duty exemption/relief claim
• Applying for the intra-group relief and refund under the incoming talents scheme
• Lodging appeals against the stamp duty assessments
• Exploring the possible ways to achieve stamp duty efficiency