Umzug nach Hong Kong: Steuern, Aufenthalt und Leben
So werden Sie in Hong Kong steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Hong Kong the top income tax rate is 16%, dividends are taxed at up to 0% and companies pay 16.5% corporate tax.
How to move and become tax resident
You can become tax resident in Hong Kong from arrival once you take up residence (Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years). The typical route is New Capital Investment Entrant Scheme (HKD 30m): Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio There are 6 open residence programmes in Hong Kong — see the list below.
Living there
Hong Kong has a humid subtropical (dry winter) climate with winter highs around 18.7 °C and summer highs around 31.4 °C.
Key facts
| Höchste Einkommenssteuer | 16% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 16.5% |
| Steuerliche Ansässigkeit | ab Zuzug — Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years |
| Typischer Aufenthaltsweg | New Capital Investment Entrant Scheme (HKD 30m) — Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio |
| Klimatyp | humid subtropical (dry winter) · 18.7° / 31.4° (Hong Kong) |
Aufenthaltsprogramme in Hong Kong
Aktive Programme
- New Capital Investment Entrant Scheme (New CIES) — Investition CHF 3'078'000 · 2026-10
From 1 Nov 2026 financial assets must be acquired via designated accounts
- Top Talent Pass Scheme — Einkommen / Jahr CHF 256'500 · 2026-10
- Arrangement for Investment as Entrepreneurs (GEP – Investment) — entrepreneur · 2026-10
- Quality Migrant Admission Scheme (QMAS) — employment · 2026-10
- General Employment Policy (GEP – Professionals) — employment · 2026-10
- Dependant Visa — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Hong Kong to become tax resident?
ab Zuzug. Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years Territorial: no tax on foreign income, dividends, capital gains; salaries tax only on HK employment
How much tax will I pay in Hong Kong?
In Hong Kong the top income tax rate is 16%, dividends are taxed at up to 0% and companies pay 16.5% corporate tax.
Which residence programmes does Hong Kong offer?
New Capital Investment Entrant Scheme (New CIES) (CHF 3'078'000); Top Talent Pass Scheme; Arrangement for Investment as Entrepreneurs (GEP – Investment); Quality Migrant Admission Scheme (QMAS); General Employment Policy (GEP – Professionals)
What is the usual way to move to Hong Kong?
New Capital Investment Entrant Scheme (HKD 30m). Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · India · Indonesia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.