{"id":18764,"date":"2026-10-21T14:40:23","date_gmt":"2026-10-21T03:40:23","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=18764"},"modified":"2026-10-21T17:33:44","modified_gmt":"2026-10-21T06:33:44","slug":"china-offshore-trust-tax-australian-family-trusts","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/zh-hant\/china-offshore-trust-tax-australian-family-trusts\/","title":{"rendered":"China&#8217;s New Tax on Offshore Trusts: What It Means for Australian Family Trusts and Wills"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>On 24 July 2026, China&#8217;s Ministry of Finance and State Taxation Administration issued new rules on how Chinese tax residents are taxed on offshore trusts. From China&#8217;s point of view, a trust set up under Australian law is an offshore trust. Families with members in mainland China who use an Australian family trust or testamentary trust should understand the new rules.<\/p>\n\n<h2>The main features<\/h2>\n<ul>\n<li><strong>Putting assets into a trust is a taxable event.<\/strong> When a Chinese tax resident transfers property into an offshore trust, it is treated as a sale at market value. Individual income tax of 20% applies to the gain.<\/li>\n<li><strong>Trust income can be taxed each year.<\/strong> For trusts funded by a Chinese tax resident, trust income, and in some cases income of companies the trust controls, may be attributed to that person every year, even if nothing is distributed.<\/li>\n<li><strong>The real contributor counts.<\/strong> The rules look at who actually provided the property, not just the person named as settlor in the trust deed.<\/li>\n<li><strong>Distributions to Chinese residents are taxed.<\/strong> Where a trust is funded by a non-resident, Chinese tax residents who receive distributions of trust income are taxed on them. Loans, free use of trust property and similar benefits may be treated as distributions.<\/li>\n<li><strong>Moving residence and death have consequences.<\/strong> A change of tax residence or the death of the person who funded the trust can trigger further tax events.<\/li>\n<li><strong>Foreign tax credits are available<\/strong> for qualifying foreign taxes paid on the same income.<\/li>\n<\/ul>\n\n<h2>Why Australian families are affected<\/h2>\n<p>Common situations we see include:<\/p>\n<ul>\n<li>parents living in China who send money to Australia to buy property in a family trust for their children;<\/li>\n<li>Australian family trust deeds that list grandparents or relatives in China as beneficiaries;<\/li>\n<li>an Australian Will that creates a testamentary trust with a child or grandchild living in China;<\/li>\n<li>a family member who moves between Australia and China and changes tax residence.<\/li>\n<\/ul>\n<p>Each of these may now have Chinese tax consequences, in addition to Australian tax.<\/p>\n\n<h2>Practical steps<\/h2>\n<ul>\n<li><strong>Map tax residence.<\/strong> Work out which family members are Chinese tax residents, and who funded each trust.<\/li>\n<li><strong>Review beneficiary classes.<\/strong> Consider whether relatives in China need to be beneficiaries at all.<\/li>\n<li><strong>Keep records.<\/strong> Record the source of every contribution and every distribution. Good records will be essential if questions are asked in either country.<\/li>\n<li><strong>Plan Wills with residence in mind.<\/strong> Where a beneficiary lives in China, consider whether a direct gift, a fixed trust or another structure suits them better than a discretionary testamentary trust.<\/li>\n<li><strong>Get advice in both countries.<\/strong> The Australian structure and the Chinese tax position need to be considered together.<\/li>\n<\/ul>\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/australian-will-trust-property-china\/\">Your Australian Will Leaves a Flat in China on Trust. Will It Work?<\/a><\/li><li><a href=\"\/en\/foreign-trust-distributions-australian-beneficiaries-99b\/\">Inheriting From an Overseas Family Trust: Australia&#8217;s Rules for Foreign Trust Distributions<\/a><\/li><li><a href=\"\/en\/family-trust-trustee-duty-to-inform-beneficiaries\/\">Family Trusts: Does the Trustee Have to Tell You That You Are a Beneficiary?<\/a><\/li><\/ul>\n<p><em>Chua Tan Associates advises Chinese-Australian families on trusts, Wills and succession, and works with advisers in mainland China and Hong Kong. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em>Justin Chua (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal or tax advice. 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[25,787516595,106],"tags":[],"class_list":["post-18764","post","type-post","status-publish","format-standard","hentry","category-25","category-cross-border-families","category-trusts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>China&#039;s New Tax on Offshore Trusts: What It Means for Australian Family Trusts and Wills | Chua Tan Associates<\/title>\n<meta name=\"description\" content=\"China now taxes its residents on 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