Legal

• Legislation Roundup: Foreigner Dividend Tax, Personal Liability in Monopoly Agreements, and Real Estate Trusts

  China ends tax exemption on foreigner dividend income | SAMR specifies the personal liability in monopoly agreements | NFRA sets forth the criteria for trust companies engaging in real estate trusts

  September 04, 2026

• Announcement on Matters Relevant to the Policy of Individual Income Tax on Dividends and Extra Dividends Paid to Foreign Individuals

  关于外籍个人股息红利个人所得税政策有关事项的公告

  China ends tax exemption on foreigner dividend income / Issued: 2026-09-01 ; Effective: 2026-09-01

  September 04, 2026

• Questions and Answers on Policies and Regulations for Personal Information Protection (August 2026)

  个人信息保护政策法规问答 (2026年8月)

  CAC details on leakage of personal information / CLP Reference: 5600/26.08.12 ; Issued: 2026-08-12

  September 04, 2026

• China’s New Individual Income Tax Rules for Offshore Trusts: Tax Implications and Compliance Considerations for Non-Resident Individuals

  China has issued two new tax rules affecting non-resident individuals who arrange their affairs through offshore trusts. Daisy Duan, Xiaohong Chen and Chixiang Gao of King & Wood focus on the scope and impact of these important rules

  September 04, 2026

  

• In the News: China Ends Foreigner Dividend Tax Exemption; AI Model Damage Conviction; and Outbound Investments via Hong Kong

  China applies a 20% individual income tax to dividends earned by foreign individuals from foreign enterprises | Beijing’s first ever criminal trial over AI model damage results in imprisonment | Lawyers explain how China’s new outbound investment rules make Hong Kong less appealing

  September 03, 2026

  

• Legislation Roundup: Outbound Investments, Shanghai Employment Contracts, and Insurance Companies

  Outbound investment regulations extends to domestic individual investors | Shanghai clarifies the payment of social insurance premiums of employers | NFRA specifies regulatory indicators for the management of the assets and liabilities of insurance companies

  August 28, 2026

• Ministry of Public Security, Measures for Monitoring Inspections by Public Security Authorities of Cyberspace Security

  公安部公安机关网络空间安全监督检查办法

  A public security authority conducts online inspections of the status of the cyberspace security of companies / CLP Reference: 5600/26.08.06 ; Promulgated: 2026-08-06 ; Effective: 2026-10-01

  August 28, 2026

• Questions and Answers on Policies and Regulations for Administration of the Security of Overseas Data Transfers (July 2026)

  数据出境安全管理政策法规问答（2026年7月）

  CAC clarifies issues on transfers of HR information abroad / CLP Reference: 5600/26.07.24 ; Issued: 2026-07-24

  August 28, 2026

• In the News: Extended Outbound Restrictions; PE Dealmaking Drought; and Typical Franchising Case

  China imposes same outbound investment filing requirements for companies and individuals | Red chip ban is part of the reason for PE freeze in China | Chinese court upholds franchisee’s right to unilaterally terminate during "cooling-off period'

  August 27, 2026

  

• China Unveils First Simplified Data Compliance Rules for Small-Scale Personal Information Handlers

  The handling of personal information poses a challenging area of compliance for businesses in China. New measures seek to provide a simplified framework for those handling a relatively small quantity of information. Wenpei Yu of Jincheng Tongda & Neal provides an analysis of the impact and consequences

  August 25, 2026