Both Chinese tax residents and non-residents may be subject to tax obligations under Chinese tax law. According to China's tax reform arrangement, the direction of China's individual income tax reform in the coming period of time is to establish a comprehensive and classified personal income tax system. Through improving the ability to obtain tax-related information of natural person taxpayers and the intensity of punishment, tax authorities have gradually built a natural person tax collection and management system focusing on high income earners. 

In addition, HNWIs are paying more and more attention to investment and asset allocation on a global scale for the sake of asset safety and preservation and appreciation. The Chinese government has pledged at the G20 level to implement the OECD Standard for the Automatic Exchange of Tax-related Information on Financial Accounts. This means that CRS will soon land in China. According to their own asset allocation situation, it is particularly important for HNWIs to understand the impact of CRS on themselves in advance and adopt effective coping strategies in advance.

Our HNWI tax team will provide professional services to resident and non-resident individuals on the following personal tax matters:

* Financial and Tax advisor for HNWIs;

* Tax compliance consulting and tax planning for equity transfer of natural person shareholders;

* Employee compensation and incentive plan planning;

* Tax matters related to tax transparency bodies such as partnerships;

* CRS-related tax consultation;

* Foreign personal tax Advisor.

Case Presentation

Provided tax advisory services on individual income tax in China for the foreign legal representative of an investment company established in China by a sovereign fund of an Arab country;

Provided services for an education group, issued an expert analysis report on the personal income tax involved in equity incentives, and analyzed the tax burden comparison of different schemes;

Provide tax consulting and individual income tax planning services of employee stock ownership platform for an American company to acquire a domestic technology company, and reasonably reduce tax burden;

Provided a tax compliance scheme for an artificial intelligence company in Beijing with an employee stock ownership platform to achieve tax burden optimization;

Provided an employee salary tax burden optimization plan for a Beijing technology company, and reasonably optimized the employee tax burden under the premise of social security compliance;

Provided tax compliance management services for a film and television company in Beijing, standardize the cost management of the cast and crew, and achieve personal income tax compliance for film and television project cast and crew;

Provided an individual income tax compliance management program for a film and television culture media company to achieve the individual tax compliance of signed artists and anchors.

Professional Team



M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, HNWI TAX, Tax on listing and M&A, Film and Television and Cultural Creativity