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Hong Kong Strengthening Administrative Framework for the Automatic Exchange of Information in Tax Matters

|Proposed Changes|Hong Kong
Hong Kong

The Hong Kong Inland Revenue Department has issued a release announcing that the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 will be gazetted on 27 March 2026 and receive its first reading in the Legislative Council on 1 April 2026. The bill is meant to strengthen the administrative framework for the automatic exchange of information in tax matters (AEOI) in Hong Kong, including mandatory registration for reporting financial institutions, enhanced due diligence r…

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