Declaration of Trust

1.The original declaration of trust ( DT ) is in your hands. You can destroy orkeep it after you have transferred the shareholding held by the BVI back toyourself.

2. You have to use the Instrument of Transfer and Bought and Sold note fortransferring the shares back to you as the beneficial owner. You have toproduce the original DT to Inland Revenue Department when stamping the sharetransfer. In principle, no stamp duty on the value of the shares so transferredas this is simply a reversal of beneficial interest back to the original owner.After that, the documents are sent to the company for registering the name ofthe shareholder from BVI to you. The list of shareholders is only has to bereported under the Annual Return of the company and be filed with the CompaniesRegistry.

1)這樣, Declaration of Trust 需要 cancel 嗎？
Declaration of Trust (D/T)作用在於證實委託人(Trustee)與受益人(Beneficiary)之關係，亦需在政府處認證。當受益人與委託人關係消失，文件就成為廢紙，亦應該交回公司秘書(Company Secretary)附在公司股權轉讓記錄(Register of Transfer)中予以取消。
2)或是 直接到 公司注冊處重新登記 shareholders (instrument of transfer) ?
公司註冊署(Companies Registry)唔係股票過戶處，所以有關文件應該交由公司秘書去處理。舊股票連同D/T要交秘書取消而重新發股票及在股東名冊內登記。舊有文件憑應該附在登記冊中以證明資料正確。整個轉讓仲要做埋會議記錄，及參考公司組織章程。
僅供參考！