China’s New Trust Tax Rules: What’s Happening Now?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-05

China’s New Trust Tax Rules: What’s Happening Now? China’s new offshore-trust tax regime is no longer just a published set of rules. Implementation is now underway — and the 90-day historical compliance window is approaching its end. On 24 July 2026, the Ministry of Finance and State Taxation Administration issued Announcement No. 21 of 2026, alongside State Taxation Administration Announcement No. 15, establishing detailed individual income-tax rules and administrative procedures for offshore trusts. The rules cover the contribution of assets, income generated during the trust’s existence, distributions, termination and certain changes in tax-residency status. 1. The...