# Education & Research | China Family Office (CFOI) > Family office industry research and policy analysis: offshore trust taxation, cross-border wealth management policy, global market data and trends. URL: https://www.china-family-office.com/en/articles/education-research/ China Family Office publishes family office research and policy analysis across wealth management, family governance, succession planning and cross-border compliance, helping families and practitioners build systematic knowledge. - [China Clarifies Income Tax Rules for Offshore Trusts](https://www.china-family-office.com/en/articles/education-research/offshore-trust-individual-income-tax-rules/) — An offshore trust is a common wealth vehicle for Chinese families. China’s July 2026 tax notice clarifies scope, the 20% rate and filing. We explain each rule. - [Policy Address 2025: CIES Threshold Cut to HK$30 Million](https://www.china-family-office.com/en/articles/education-research/policy-address-2025-cies-property-threshold/) — The CIES is a Hong Kong investor route for family capital. The 2025 Policy Address cuts its residential threshold to HK$30 million. We explain the impact. - [Hong Kong Overtakes Switzerland as Wealth Hub](https://www.china-family-office.com/en/articles/education-research/hong-kong-overtakes-switzerland-cross-border-wealth-hub/) — Hong Kong is the world’s largest cross-border wealth hub. BCG’s 2026 report confirms it overtook Switzerland with about US$2.5 trillion booked, growing 9% a year. - [The Complete Guide to Family Offices in China (2026)](https://www.china-family-office.com/en/articles/education-research/china-family-office-complete-guide-2026/) — A family office integrates a family’s investments, governance and philanthropy. This guide covers definition, setup, jurisdictions, tax and succession. - [How to Set Up a Single Family Office in Hong Kong](https://www.china-family-office.com/en/articles/education-research/how-to-set-up-single-family-office-hong-kong/) — Setting up a Hong Kong single family office takes 3–6 months. Step-by-step: structure, incorporation, tax exemption, staffing — with costs and 2026 policy notes. - [How to Write a Family Charter: Clauses, Steps, Template](https://www.china-family-office.com/en/articles/education-research/family-charter-how-to-write/) — A family charter is the founding document of family governance. Core clauses, a five-step drafting process, and three notes specific to Chinese families. - [Case Study: How Hong Kong Became the Top Wealth Hub](https://www.china-family-office.com/en/articles/education-research/case-study-hong-kong-wealth-hub/) — Hong Kong booked about US$2.5 trillion of cross-border wealth to overtake Switzerland in 2026. A public-data study of three drivers and what families should learn. - [How to File the 2026 Offshore Trust Tax Rules](https://www.china-family-office.com/en/articles/education-research/offshore-trust-tax-filing-practical-guide/) — A practical filing guide for the 2026 offshore trust tax rules: who must file, a five-step process, the documents to prepare, key dates and the mistakes to avoid. - [Policy Address 2026: Family Office Measures Analysed](https://www.china-family-office.com/en/articles/education-research/policy-address-2026-family-office-preview/) — Delivered 16 September with the first five-year plan: SFO tax optimisation, 220 more family offices by 2028, and a higher CIES property cap. - [Single vs Multi-Family Office: How to Choose](https://www.china-family-office.com/en/articles/education-research/sfo-vs-mfo-how-to-choose/) — A single family office serves one family; a multi-family office serves many. Compare cost, control and entry thresholds to choose the right model. - [What Is BVI? A Guide to BVI Companies (2026)](https://www.china-family-office.com/en/articles/education-research/what-is-bvi-bvi-company-guide/) — BVI — the British Virgin Islands — is a leading offshore registry. What BVI and a BVI company are, common uses, and compliance basics (substance, CRS). - [What Is a Family Trust? The 2026 Guide](https://www.china-family-office.com/en/articles/education-research/what-is-family-trust/) — A family trust is a legal arrangement where a trustee holds assets for beneficiaries. How trusts work, common types, jurisdictions and 2026 tax compliance. - [Family Office vs Private Bank: Key Differences](https://www.china-family-office.com/en/articles/education-research/family-office-vs-private-bank/) — A private bank serves many clients through product distribution; a family office serves one family. Compare scope, objectivity, cost and how they work together. - [Family Office Glossary: 40 Key Terms (2026)](https://www.china-family-office.com/en/articles/education-research/family-office-glossary/) — A glossary of 40+ family office terms — from SFO and MFO to CRS, ESR and CIES — grouped by theme with plain definitions and links to in-depth guides. - [Hong Kong Family Office Tax Concession: The 0% Regime](https://www.china-family-office.com/en/articles/education-research/hk-family-office-tax-concession/) — Hong Kong taxes eligible single family offices at 0% profits tax under Schedule 16E: HK$240m AUM safe harbour, employment thresholds and how the regime works. - [Cayman vs BVI Company: How to Choose (2026)](https://www.china-family-office.com/en/articles/education-research/cayman-vs-bvi-offshore-comparison/) — Cayman leads in fund registration; BVI leads in company formation. Compare setup, uses, regulation and costs — and the common Cayman fund plus BVI SPV structure. - [CIES Hong Kong: Requirements, Investment and Process](https://www.china-family-office.com/en/articles/education-research/cies-investment-immigration-basics/) — CIES is Hong Kong’s investment immigration route: a minimum HK$30 million investment in eligible assets for residency. Requirements, assets and process explained. - [What Is the Wealth Management Connect (WMC)?](https://www.china-family-office.com/en/articles/education-research/what-is-wealth-management-connect/) — The Wealth Management Connect (WMC) is a scheme linking Greater Bay Area residents to Hong Kong and Macau banks, with quotas and eligibility rules. - [HK Family Office Tax Reform: Legislative Tracker](https://www.china-family-office.com/en/articles/education-research/hk-tax-regime-optimisation-tracking/) — The 2026 Policy Address promises to optimise SFO and carried interest tax regimes. 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