China ends tax exemption on foreigner dividend income / Issued: 2026-09-01 ; Effective: 2026-09-01
September 04, 2026
Tax
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, 2026China 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
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August 20, 2026China expands strict personal information processing rules to entities processing 10 million people | New entry-exit rules could block talent in sensitive sectors from leaving China | Tax authorities enforce stricter social security contribution compliance to address pension fund deficits.
August 13, 2026First Chinese judgment rejects foreign sanctions on Chinese party as defense for contract breach | Chinese tax-residents must pay income tax on gains of assets transferred to offshore trusts | Three major Chinese banks issue first loans using interbank repo rates as a pricing benchmark
July 31, 2026New law extends Beijing’s powers to restrict cross-border dealmaking, hindering biotech deals | Foreign fashion brands could run afoul of China's new supply chain security law | EU scrutinizes Chinese investments in Ferretti and JD.com deals
June 05, 2026China's "Blocking Rules" also apply to foreign companies in China. | China releases judicial guidance that targets corruption in both the private and public sectors. | JinkoSolar and AESC to sell controlling stakes of their U.S. operations in a bid to retain eligibility for federal tax credits threatened by the One Big Beautiful Bill Act.
May 15, 2026Daisy Duan, Sara Shi and Chenlu Wang of King & Wood explain China’s implementation of the Common Reporting Standard for tax information and explore the implications for Chinese taxpayers with overseas income
March 31, 2026Investing in the Middle East or Southeast Asia? We asked some of the region’s leading lawyers to outline the challenges and considerations Chinese companies should pay attention to.
March 09, 2026
