The Legal 500 has recently published the 11th edition of Country Comparative Guides：Tax. Han Kun was invited to contribute the Hot Topic article "2026 China Tax Hot Topics", which was published alongside the Guide. The authors are Shiye Yuan (Partner), Jianwei Liu and Junmei Li.
The article focuses on key developments in China's tax policy and administration in 2026. It discusses the implementation of the VAT Law, individual income tax treatment of offshore trusts and tax considerations in transactions to dismantle red-chip structures. It also covers scrutiny of eligibility for tax treaty benefits, tax administration concerning offshore income of PRC tax resident individuals, withdrawal of the individual income tax exemption for dividends received by foreign individuals from foreign-invested enterprises, tax administration reform and scrutiny of related-party transactions. The article offers investors a unique and sharp view for reviewing their investment structures and transaction arrangements in China.
Han Kun's tax team closely follows developments in tax policy and practice and has extensive experience in providing tax support to investment institutions, tax planning for cross-border transactions and individual tax risk management. We are committed to providing clients with integrated tax services in matters involving investment funds, mergers and acquisitions, inbound investment, overseas expansion and individual tax planning.
Click on the 2026 China Tax Hot Topics to read or download the full PDF.
