Hong Kong takes a register-based approach to beneficial ownership through the Significant Controllers Register (SCR). For most companies, 2026 compliance is less about new law and more about discipline — keeping the register accurate and producible on demand.
What the Significant Controllers Register requires
Every applicable Hong Kong company must maintain an SCR identifying the individuals or entities with significant control. A person has significant control if they hold more than 25% of the shares or voting rights, can appoint or remove a majority of the board, or otherwise exercise significant influence or control. Listed companies are exempt. The register is kept at the company's registered office or another notified location — not filed centrally and not public — and must be made available to law enforcement on request.
The designated representative
Each company must appoint a designated representative — resident in Hong Kong, or a licensed professional or corporate services provider — as the contact point for law-enforcement access to the SCR.
Keeping it current
The SCR must be updated promptly after any change, and the company must take reasonable steps to identify controllers, including issuing notices. Where no controller exists, that fact must be stated in prescribed wording; the register can never simply be left empty
The routine 2026 obligations
Hong Kong remains one of the more straightforward jurisdictions for ownership and tax, with its territorial tax system and full foreign ownership. The obligations to diarise are the routine ones: the annual return within its filing window, and the Business Registration Certificate, whose fee was adjusted from April 2026.
How GERAI helps
GERAI provides Hong Kong company registration and ongoing statutory compliance — maintaining your SCR, acting through appropriately licensed providers where a local role is legally required, and keeping your filings on schedule. See our Hong Kong jurisdiction page for more. We work on a compliance-first basis and do not provide nominee or company secretary services, or tax advice.
For the official position, see the Hong Kong Companies Registry.
Related reading: Singapore jurisdiction · BVI jurisdiction · Mauritius jurisdiction
This article is general information about regulatory developments, not legal or tax advice. Figures, fees and deadlines change and vary by entity type — confirm your own position with us or a qualified adviser before acting.