如果一間BVI 公司有股權轉讓, 請問轉股程序是否和香港公司的一樣, 都是要做BROUGHT / SOLD NOTE, INSTRUMENT TRANFER 和 MINUTE 呢?
那是否需要交印花稅, 稅率是幾多呢, 之後, 用不用在BVI公司續期時申報呢?
請賜教, 謝謝!
BVI 稅務問題
2011-01-02 11:49 pm
回答 (3)
2011-01-04 6:19 pm
一般BVI公司由於是海外註冊，所以公司股份轉讓不需要交香港印花稅，但係如果用佢去避香港物業印花稅就可能唔得，因為物業轉讓最後要經過田土廳及銀行！ = TOTALLY AGREE!
由於涉及bvi 及香港公司法，詳情請問律師是最正確。
由於涉及bvi 及香港公司法，詳情請問律師是最正確。
2011-01-04 3:29 am
I am not so familiar with the local law of B.V.I., but i think those basic documents which you mentioned above are still required for the transfer of share.
Under the Head 2 to the 1st Schedule of Stamp Duty Ordinance, if an overseas company (e.g. BVI company) maintains a register of members in HK, the transfer of the shares of this company is subject to Hong Kong stamp duty. The stamp duty rate is same as those of the HK company.
Therefore, the key for your case is whether your B.V.I. company maintains a register of members in HK.
Under the Head 2 to the 1st Schedule of Stamp Duty Ordinance, if an overseas company (e.g. BVI company) maintains a register of members in HK, the transfer of the shares of this company is subject to Hong Kong stamp duty. The stamp duty rate is same as those of the HK company.
Therefore, the key for your case is whether your B.V.I. company maintains a register of members in HK.
參考: 永柏會計有限公司 (Win Plus Accounting Limited)
2011-01-03 5:25 pm
BVI即英屬處女群島而BVI公司受當地法例規管及其本身公司組織章程所限制。公司股份轉讓文件及會議記錄為保障現有股東及債權人利益，而各地在處理上會有差異，建議先咨詢代理。一般BVI公司由於是海外註冊，所以公司股份轉讓不需要交香港印花稅，但係如果用佢去避香港物業印花稅就可能唔得，因為物業轉讓最後要經過田土廳及銀行！僅供參考！
收錄日期: 2021-04-16 17:33:31
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110102000051KK00752