私募开放式基金型公司（OFC）注册
香港证监会及香港特区政府近年推出多项政策措施，以鼓励本地基金管理人于香港设立在岸基金。我们曾成功协助客户设立开放式基金型公司（OFC），并乐意为贵机构提供相关专业支持。
结构简介
开放式基金型公司（OFC）
开放式基金型公司制度于 2018年7月30日 正式推出。在经过四年的市场咨询后，该制度旨在进一步完善及丰富香港的基金平台架构，并提升整体监管环境。根据相关规定，香港开放式基金型公司（OFC） 必须同时在 香港证监会（SFC） 及 公司注册处（Companies Registry） 完成注册。在法律性质上，OFC 与《公司条例》下设立的公司具有相似的法律主体地位，可作为独立法人进行资产管理及投资运作。该制度亦为在香港设立及管理基金提供更具竞争力及灵活性的法律架构。
Advantages
Hong Kong OFCs offer five major advantages over offshore jurisdictions:
Preferential Tax Treatment
It enables fund owners to enjoy preferential tax treatment. There is no cap on relief for transactions incidental to qualifying transactions.
No Minimum Capital Requirement
When an OFC uses the professional investor exemption, there is no minimum amount that each investor must invest.
Lower Operation Costs
Fund owner can dispense with the entire layer of Cayman service providers and pay lesser amount of government fees.
Lighten Compliance Burden
Private OFCs do not have to file their prospectus or marketing materials with the SFC. Compliance with anti-money laundering regulations is easier.
Legal Segregation of Assets Liabilities of Sub-Fund
It offers greater legal certainty through asset and liability segregation as well. The assets and liabilities of each sub-fund will be legally segregated from each other.
Restrictions
Notwithstanding the advantages, some restrictions are imposed on Hong Kong OFCs which are absent in offshore jurisdictions:
Custodian must be Appointed
The appointee must fulfill SFC-imposed eligibility requirements. Custodians must be either eligible under the UT Code or be the SFC Type 1 licensee fulfilling the OFC Code.
Requirements for Director
To become a director of an OFC, one must satisfy relevant requirements in order to receive approval from the SFC. There is also a lack of flexibility in management power distribution.
Approval for Post-Registration Changes
Certain post-registration changes require approval from the SFC. The change of name and material change to an instrument of incorporation requires the SFC approval.
Investment Manager must be Appointed
The OFCs must appoint an investment manager. The manager must hold a Type 9 license and the appointment is subject to SFC’s approval.
资助计划
开放式基金型公司（OFC） 及 房地产投资信托基金（REITs）
2021年5月10日，香港证监会宣布实施政府推出的资助计划，为在香港设立开放式基金型公司（OFC） 及 房地产投资信托基金（REITs） 的机构提供财政补贴，以进一步推动香港资产管理行业的发展。我们已成功为客户申请并取得该项政府资助。如贵机构计划在香港设立基金结构，我们亦可协助完成相关申请流程。