Hong Kong’s limited partnership regime for funds

July 2020

On 9 July 2020, the Hong Kong Legislative Council passed the Limited Partnership Fund (LPF) Bill, allowing funds to be set up as Hong Kong (HK) registered limited partnerships with effect from 31 August 2020. The Bill introduces a new registration regime for LPFs to be established and operational in Hong Kong. The LPF regime gives market players flexibility in structuring the fund vehicle and operations, and more importantly aligns the domicile of the fund with their operations in Asia.

In this publication, we summarise the key features and advantages of the Hong Kong Limited Partnership Funds regime.

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Florence Yip

Asia Pacific Asset & Wealth Management Tax Leader and China Private Equity Tax Leader, PwC Hong Kong

Tel: +[852] 2289 1833

Josephine Kwan

Partner, PwC Hong Kong

Tel: +[852] 2289 1203

Puay Khoon Lee

Partner, PwC Hong Kong

Tel: +[852] 2289 3828

Paul Walters

Partner, PwC China

Tel: +[852] 2289 2720

Helen Li

Partner, PwC Hong Kong

Tel: +[852] 2289 2741

David Kan

Partner, PwC Hong Kong

Tel: +[852] 2289 3502

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