Latest Development of Limited Partnership Funds and Open-ended Fund Companies

  • English

  • HKCGI Member, Graduate, Student & Non-Member


  • Mr Jingjing Jiang, Partner and Head of Hong Kong Funds Practice, King & Wood Mallesons
  • Ms Vanessa Chan, Vice President, Hong Kong LPF Association
  • Mr Edmond Chiu FCG HKFCG(PE), Council Member, HKCGI; Head of Corporate & Fund Services, Vistra Corporate Services (HK) Limited (Chair)


With the introduction of the limited partnership fund (LPF) regime, the enhancements to the open-ended fund company (OFC) regime and the passing of tax concession for carried interest in the past two years, Hong Kong has become an international hub for asset and wealth management activities. In this webinar, two seasoned speakers will give an overview on the latest development with a brief outline as below:

  • Overview of LPF and OFC Structures
  • Comparison between Hong Kong LPF and Cayman ELP
  • Comparison between Hong  Kong OFC and Cayman SPC
  • Latest development of LPF and OFC
  • Cross-border policy incentives for LPF
  • Recap of Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021
  • Carried Interest Tax Concession – HKMA Certification
  • Carried Interest Tax Concessions – Auditor’s Report requirement
  • Impact of other proposed tax legislative changes on funds

(Recorded in October 2022)

Level: Intermediate

Speakers' bio:
Mr Jingjing Jiang
Ms Vanessa Chan

Got Questions?

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