Branches corporations
Establishing an entity in Hong Kong
Forms of foreign investment
The principal forms through which a business can be conducted in Hong Kong are as follows:
1. Company incorporated in Hong Kong (either private or public via listing on the Stock Exchange of Hong Kong).
2. Branch of a foreign company
Branches are taxed in the same way as corporations.
https://www.pwc.de/de/internationale-maerkte/assets/doing-business-in-hong-kong.pdf