Can Offshore Trusts Escape China’s New Tax Rules?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-04

Can Offshore Trusts Escape China’s New Tax Rules? Not simply by moving the trust offshore. China’s 2026 offshore-trust framework makes an important point clear: putting assets into a trust established under foreign law does not, by itself, remove the relevant Chinese individual from the tax analysis. Under Ministry of Finance and State Taxation Administration Announcement No. 21 of 2026, effective from 1 January 2026, a resident individual who puts property into an offshore trust can be subject to Chinese individual income tax on the transfer at the time of contribution. The taxable amount is gene...