The Hong Kong Inland Revenue Department has announced that the Stamp Duty (Amendment) (No. 3) Bill 2026 will be gazetted on 2 October 2026. The Bill relaxes the criteria for stamp duty relief for intra-group asset transfers of enterprise groups by reducing the required ownership threshold from 90% to 75%. It also relaxes the definition of associated bodies corporate, enabling new enterprises to benefit from the stamp duty relief, such as limited liability partnerships and companies limited b…