概要

This is Unit 11 of the "Trust Training Certificate" ("TTC") (version 2.0) training programme.

It consists of one module:
Module 17: Tax with regard to Trusts, Settlors & Beneficiaries; Taxation of Assets

For details on the topics to be covered, please refer to the 'Content' section below.

Click the links below to register for the full TTC (Version 2.0) Part B Training Programme and Examination:
- Stream 1
- Stream 2

宗旨

At the end of this Module, students will be able to understand the following:-

1. the general implications for taxation for a settlor or founder when respectively creating a trust or foundation;
2. the problems of not carrying out international estate planning during lifetime;
3. the general application of taxation for beneficiaries of a trust;
4. nationality as a trigger for taxation;
5. the nature of domicile of origin, of dependency and of choice and of deemd domicile as triggers for taxation;
6. the different ways in which residence arises as a trigger for taxation; and
7. source of income, and capital gains as a trigger for taxation.
8. understand the key elements for the taxation of assets by reference to the nature and situs of an asset;
9. be able to explain how relief from taxation of an asset can arise by reference to the nature of the asset and to the recipient of it; and
10. be able to compare such taxation and reliefs across jurisdictions mentioned.

內容

This Module provides for the aspects of international taxation as follows:

1.      General application

2.      Triggers for taxation

3.      Residence of individuals and the tests for this

4.      Nature of the asset – situs of the asset – recipient of the asset;

5.      Funds – issue for Hong Kong funds;

6.      Retirement schemes in Hong Kong;

7.      Exemptions and reliefs

對象

This course is primarily designed for individuals who are interested in obtaining the "Trust Training Certificate" to qualify for the Hong Kong Trustees' Association Certified Trust Practitioner™ designation.

It is also relevant for individuals seeking a comprehensive understanding of the course subject matter and those planning to enter the Trust industry sector.

資產財富管理業先導計劃 - 專業培訓資助計劃

本課程已被審批為「提升資產財富管理業人才培訓先導計劃」（以下簡稱「資產財富管理業先導計劃」 其下之「專業培訓資助計劃」（以下簡稱「本計劃」）。本計劃旨在提升資產財富管理業在職從業員的專業能力水準及協助金融服務業內其他從業員學習所需的知識和技能，使他們能投身資產財富管理業。合資格之申請人按香港證券及投資學會之要求完成課程後將可獲香港特區政府資助80%學費，上限為HK$15,000。 香港證券及投資學會為資產財富管理業先導計劃之執行機構，有關申請要求之細則及手續，請參閱專為資產財富管理業先導計劃而設之網站(https://www.wamtalent.org.hk/)。

Click here if you wish to register for full Part B Stream 1 training programme and examination.

Click here if you wish to register for full Part B Stream 2 training programme and examination.