16/09/2026
Performance-linked incentive arrangements can also arise across private credit, infrastructure, real assets, venture capital and other alternative-investment strategies.
For investment professionals and fund managers, the potential opportunity can go beyond tax treatment. A well-structured carried-interest arrangement can support:
• Alignment with investors and long-term performance
• Talent attraction and retention
• Competitive incentive structures across alternative strategies
However, being an alternative investment strategy does not automatically mean the concession applies.
The real question is: Could your fund, activities and carried-interest structure qualify?
If you operate across alternative investments, it may be worth exploring whether Hong Kong’s Schedule 16C framework could be relevant to your structure.
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Professional Investors Only. Educational content only. This is not financial advice. This is not legal or tax advice.