A person or company in Hong Kong can get most Indian legal work done without travelling. Documents are signed before a Hong Kong notary public and apostilled by the High Court registry, then couriered to India and stamped within three months. Because Hong Kong is a reciprocating territory, a money decree of a notified Hong Kong superior court can be filed for execution in an Indian district court under section 44A CPC, without a fresh suit. India and Hong Kong also have a tax treaty in force since 2019.
- Document route
- Hong Kong notary, then apostille from the High Court
- Time difference
- IST is 2h30 behind Hong Kong all year (no daylight saving)
- Foreign judgments in India
- Reciprocating territory: section 44A
- Apostille with India
- In force
Why Hong Kong businesses and families need Indian lawyers
Indian traders have been part of Hong Kong life since the nineteenth century. Sindhi, Gujarati, Parsi and Punjabi families built businesses in textiles, electronics, gems and general trading, and many still hold property and family interests in India. They have been joined by bankers, fund managers, compliance staff and technology professionals on assignment, most of whom remain Indian citizens and keep NRO and NRE accounts at home.
The corporate side is just as important. Hong Kong is a common seat for regional holding companies, sourcing offices and trading entities that sell into India, and Hong Kong financial institutions lend to and invest in Indian businesses. The matters we see most from Hong Kong are setting up an Indian subsidiary, executing Hong Kong judgments against Indian debtors, arbitrations seated in Hong Kong with an Indian counterparty, protecting brands in India, NRI tax filings and property sales for families who have settled in the territory.
Signing and legalising documents in Hong Kong
Hong Kong continues to apply the Hague Apostille Convention, and India is a party, so documents travelling from Hong Kong to India normally need an apostille rather than embassy attestation. The usual route is:
- Sign the document before a Hong Kong notary public, a solicitor who holds a separate notarial appointment, with your passport or Hong Kong identity card.
- Lodge it with the apostille section of the High Court registry, which issues the apostille after checking the notary's signature.
- Courier the original to India and have it stamped under the Indian Stamp Act within three months of its arrival.
Indian citizens may instead have documents attested at the Consulate General of India in Hong Kong, and a few sub-registrars in North India still prefer that for property powers of attorney. Board resolutions of Hong Kong companies are usually notarised and apostilled in the same way, often with a certified extract from the Companies Registry to prove that the signatory is a director.
Most requested services from Hong Kong
These are the six services Hong Kong clients ask us for most often. Each page explains how the work runs from Hong Kong, from the notary and High Court apostille to what happens in the Indian registry, court or tax office.
Indian Subsidiary Setup
Hong Kong groups often hold their Indian operating company through the territory and need an incorporation that clears Press Note 3 review.
Enforcing Foreign Judgments
Hong Kong money decrees can be executed directly in India under section 44A, which is far quicker than suing afresh.
International Arbitration
Contracts with Indian counterparties often choose Hong Kong as the seat, and the award must then be enforced in India.
Trademark Protection in India
Trading houses and consumer brands based in Hong Kong need Indian registrations before distributors or copycats claim the mark.
NRI Income Tax & DTAA
Indians working in Hong Kong usually remain taxable in India on Indian income and need treaty-aware returns.
Buying & Selling Property
Long-settled Hong Kong Indian families often sell or buy property in India through an attorney holder.
The India and Hong Kong tax treaty, and moving money
India and Hong Kong signed a comprehensive agreement for the avoidance of double taxation in 2018, and it applies in India from the financial year starting 1 April 2019. Hong Kong taxes on a territorial basis, so a Hong Kong resident with Indian rent or capital gains usually pays tax in India and little or nothing on that income in Hong Kong. To claim treaty rates on Indian dividends, interest or fees, the recipient needs a tax residency certificate from the Hong Kong Inland Revenue Department and must file Form 10F in India.
Treaty benefits are not automatic for holding structures. Indian tax authorities look at substance, the principal purpose of an arrangement and the general anti-avoidance rules, so a Hong Kong company with no staff or decision-making in the territory may be denied relief. Individuals who remain NRIs can repatriate up to USD 1 million per financial year from an NRO account with Forms 15CA and 15CB. Our page on NRI income tax and treaty relief covers residency and filing in detail.
Hong Kong judgments, awards and investment rules
Hong Kong was notified as a reciprocating territory under section 44A of the Code of Civil Procedure, so a money decree of a notified superior court in Hong Kong can be filed for execution in the district court in India where the debtor or assets are located, with a certified copy and a certificate of satisfaction. The Indian court can still refuse execution on the grounds in section 13, such as a decree obtained by fraud or in breach of natural justice, and sums payable as taxes, fines or penalties are excluded. Awards from Hong Kong seated arbitrations are enforced under Part II of the Arbitration and Conciliation Act; see our page on international arbitration in India.
Investment from Hong Kong needs particular care. Press Note 3 (2020) requires government approval where the investor, or the beneficial owner of the investment, is an entity or citizen of a country sharing a land border with India. Because Hong Kong is part of China, Hong Kong investors should expect the question to be asked, and structures with any beneficial ownership in mainland China generally need prior approval before shares are issued. We map ownership before a single document is signed.
Practical points for clients in Hong Kong
Hong Kong is two and a half hours ahead of India throughout the year, which makes it one of the easiest places to work with: a 10 am call in Mohali is 12.30 pm in Central. Indian courts increasingly allow video appearances, and much of a commercial or execution matter is handled by advocates on record, so your attendance is rarely needed for routine dates. Documents couriered from Hong Kong usually reach North India in three to five working days.
Keep three things in mind. First, the Indian court will want Hong Kong documents in English, which is helpful, but Chinese-language exhibits need certified translations. Second, Indian limitation periods continue to run while you negotiate in Hong Kong, so diarise them early. Third, if you are an Indian citizen who has lived in Hong Kong for years, check your residential status for Indian tax before selling property, since non-residents face higher tax deducted at source.
All services for clients in Hong Kong
NRI Property Law
- Property Disputes
- Encroachment & Illegal Possession
- Partition of Family Property
- Buying & Selling Property
- Title Search & Due Diligence
- Tenant Eviction
- Builder Delay & RERA
Inheritance & Documents
Cross-Border Family Law
- Divorce for NRIs
- International Child Custody
- Maintenance & Alimony
- Marriage Registration
- 498A & Dowry Case Defence
- OCI Card Issues
Doing Business in India
- Company Setup for Foreigners
- Indian Subsidiary Setup
- Branch & Liaison Office
- FDI & FEMA Compliance
- Trademark Protection in India
- Commercial Contracts
- Employment Law for Foreign Employers
- GST for Foreign Businesses
- Investing in Indian Startups
- Legal Advisory for NRI Investors
Disputes & Enforcement
- International Arbitration
- Enforcing Foreign Judgments
- Money Recovery from India
- Shareholder Disputes & NCLT
- Accident Compensation Claims
- Cyber & Investment Fraud
- Criminal Defence & Look Out Circulars
Cross-Border Tax & Money
Indian mission in Hong Kong
The Consulate General handles passports, OCI and attestation for Indian nationals in Hong Kong and Macau, partly through an outsourced service provider.
- Consulate General of India, Hong Kong
Frequently asked questions
Can a Hong Kong court judgment be enforced in India?
Yes. Hong Kong is a reciprocating territory, so a money decree of a notified superior court can be executed in India under section 44A CPC. The judgment debtor can still object on the section 13 grounds, and the application should be filed within the limitation period for execution.
Do I need an apostille or consular attestation for a power of attorney signed in Hong Kong?
An apostille from the High Court registry is normally sufficient. Some sub-registrars still ask for consular attestation for property documents, so we confirm with the specific office before you sign.
Does Press Note 3 apply to a Hong Kong investor?
Hong Kong is part of China, and Press Note 3 covers investors and beneficial owners from countries sharing a land border with India. In practice Hong Kong investments are examined for mainland Chinese ownership, and where it exists government approval is required before shares are issued.
How do I claim lower Indian tax rates under the treaty?
Obtain a tax residency certificate from the Hong Kong Inland Revenue Department, file Form 10F online in India and give both to the Indian payer before the payment is made.
Can a Hong Kong arbitral award be enforced in India?
Yes, under Part II of the Arbitration and Conciliation Act as a New York Convention award. The High Court with jurisdiction over the assets hears the application, and refusal grounds are narrow.
I am an Indian citizen working in Hong Kong. Can I still buy property in India?
Yes. An NRI can buy residential and commercial property in India, paid from NRE or NRO funds or remittances. Agricultural land is generally limited to resident Indians and inheritance.
How quickly do documents travel from Hong Kong to India?
Usually three to five working days by international courier. Scan everything before you send it and share the tracking number with us.
Do I need to fly to India for a court case?
Rarely for routine stages. Advocates appear for you and many courts allow video evidence, but a few steps, such as a personal statement in a family matter, may still require your appearance by video or in person.