This is the website of Koh Vass & Co, a partnership authorised and regulated by The Law Society of Hong Kong. A list of the partners and their professional qualifications is available for inspection at our office.

Koh Vass & Co operates in Association with Osborne Clarke, this Association enables Koh Vass & Co to offer clients a seamless international legal offering. This Site may link to one or more websites of Osborne Clarke and other independent third party websites (”Linked Sites”).

These terms and conditions govern your use of the Site (excluding any Linked Site) and by accessing the Site you agree to be bound by them. The use of the Linked Sites is governed by their respective terms and conditions.

If any provision in these terms and conditions shall be held to be illegal, invalid or unenforceable, in whole or in part, then such provision or part of it shall, to the extent that it is illegal, invalid or unenforceable, be deemed not to form part of these terms and conditions and the legality, validity and enforceability of the remainder of these terms and conditions shall not be affected.

We may change these terms and conditions at any time without notice by updating this page and if you continue to access or use this Site we will consider that you have accepted any changes.

Please note that if you are an existing client of Koh Vass & Co, or if you become a new client of Koh Vass & Co, our services are subject to separate terms and conditions: these will be provided to you usually in the form of an Engagement letter.


References to “you” or “your” are references to any person accessing the Site and references to “we”, “us” or “our” are references to Koh Vass & Co as appropriate.

References to the “Site” refer to

Please note that when we refer to “Osborne Clarke” we are referring to one or more of the member entities of Osborne Clarke Verein, a Swiss verein which does not itself provide legal or other client services. These “member entities” are:

  1. Osborne Clarke (operating in England and the USA), a general partnership established under the laws of England and Wales whose principal places of business is 2 Temple Back East, Temple Quay, Bristol BS1 6EG, UK;
  2. Osborne Clarke Rechtsanwälte Steuerberater, a general partnership established under German law whose principal place of business is Innere Kanalstr. 15, D-50823 Köln, Germany;
  3. Osborne Clarke S.L.P (operating in Spain), a limited liability company incorporated under the laws of Spain whose principal place of business is Planta 20, Avenida Diagonal, 477 Torre de Barcelona, E-08036, Spain;
  4. Osborne Clarke Studio Legale (operating in Italy), a partnership established under the laws of Italy whose principal place of business is Corso di Porta Vittoria 9, Milan 20122, Italy;
  5. Osborne Clarke bvba/sprl (operating in Belgium), a professional private limited liability company incorporated under the laws of Belgium with registered offices at Marnixlaan 23 avenue Marnix 1000 Brussels, Belgium;
  6. Osborne Clarke SELAS (operating in Paris), a simplified joint stock professional partnership incorporated under the laws of France with registered offices at 11 rue de Rome, 75008 Paris, France; and
  7. Osborne Clarke N.V. (operating in The Netherlands), a professional private limited liability company incorporated under the laws of The Netherlands with registered offices at Gebouw IJdock, IJdok 29, 2013 MM Amsterdam, The Netherlands.

Each of the above member entities is a separately constituted and regulated legal entity or partnership which provides legal and other client services in accordance with the laws of the jurisdictions in which it operates. Further details of the member entities that provide legal or other services to clients in each country can be found here.

The use of the name “Osborne Clarke” and words or phrases such as “international legal organisation”, “firm”, “law firm”, “practice” or ”members entities” used in relation to Osborne Clarke Verein or its member entities are for convenience only and do not imply that Koh Vass & Co or all or any of the member entities are in partnership together or accept responsibility for each other’s acts or omissions.

“Engagement Letter” refers to a written document which sets out the terms and conditions of the engagement of Koh Vass & Co and which describes the services to be provided to you by Koh Vass & Co. Such engagement terms should be relied upon in determining liability for the services provided. Unless explicit written agreement is given by any Osborne Clarke member entity involved, Koh Vass & Co is not responsible for the acts or omissions of, nor has any authority to obligate or otherwise bind, any Osborne Clarke member entity.

The term “Director” when referring to a lawyer of Koh Vass & Co means a senior lawyer who is not a partner nor a director of a company.

Site Content

The information contained and accessed on the Site is provided by Koh Vass & Co or the member entities of the Osborne Clarke Verein indicated on the relevant page for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any legal or other professional advice, consultation or service. You should engage with a Koh Vass & Co or Osborne Clarke professional in the respective jurisdiction to obtain such services.

Koh Vass & Co does not hold itself out as providing advice in each of the member entities’ jurisdiction and does not warrant the accuracy of the information provided by the relevant member entity to it to display on its behalf on this Site.

To the extent that any Osborne Clarke member entities supply information to this Site, such information is covered by these terms and conditions to you including but not limited to the limitation of liability and licensed terms.

The information contained in this Site is not directed to, nor intended for distribution or use by, any person or entity in any jurisdiction or country where the publication or availability of this Site or such distribution or use would be contrary to local law or regulation. You should not access the Site or information on this Site if you know that your access would contravene applicable local, national or international laws.

Information Security and Data Protection

Please remember that Internet communications are not secure unless the data being sent is encrypted. We cannot accept any responsibility for the unauthorised access by a third party and/or the corruption of data being sent by individuals to Koh Vass & Co. Some countries prohibit transmission of encrypted data over telephone lines. You should not encrypt data transmitted if you know that doing so would contravene applicable local, national or international laws.

Remember that if you or others on your behalf give us any personal data about another person, you take full responsibility for complying with any relevant data protection laws which apply to the provision of that information to us.

By submitting any personal information to us on this Site, you specifically confirm that you have read, understood and agreed to our obtaining, processing and disclosing personal and financial information relating to you solely for the purposes detailed in and otherwise in accordance with our Privacy and Confidentiality Policy (found here) and in these terms and conditions.

Our Liability to You

To the maximum extent permitted by law, we accept no responsibility for any loss, which may arise from reliance on information contained in the Site or other sites, which may be linked to the Site from time to time.

Articles and other publications are current as of their date of publication and do not necessarily reflect the present state of the law or relevant regulation. Although we endeavour to ensure that the content is accurate as at the date of publication, we give no warranties of any kind, express or implied, with regard to the accuracy, timeliness or completeness of any such information at any point. Users of the site should seek appropriate legal advice before taking or refraining from any action.

Contact Us

Should you have any questions about the services we offer, please get in touch with one of our lawyers listed in the ‘Lawyers’ section. If you have a general enquiry, or would like to provide some feedback, please send us an email at

Limitation of Investment Advice

We are not authorised or regulated by the Hong Kong Monetary Authority or the Securities and Futures Commission in Hong Kong. This Site should not be considered as providing any advice on investments or investment services.


The Law Society of Hong Kong is the regulatory and the independent complaints handling body for solicitors’ professional conduct in Hong Kong.

If you have any problem with the service we have provided for you in these areas then please let us know in accordance with our client care and complaints procedure. A copy of our written complaints procedure is available on request. If for any reason we are unable to resolve the problem between us, further complaints and redress mechanisms are provided through The Law Society of Hong Kong as stated above.

The professional rules made by The Law Society of Hong Kong can be found at


Koh Vass & Co maintains professional indemnity insurance in accordance with the Solicitors (Professional Indemnity) Rules (Cap.159H). Osborne Clarke member entities maintain professional indemnity insurance in accordance with their local laws. Details of the insurers and the territorial coverage of the policy are available for inspection at our offices.

Copyright Notice

The contents of this Site are © Koh Vass & Co 2015. Reproduction or use of this content (in part or whole) is only permitted in accordance with the licensed terms below.

Licensed Terms

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). Koh Vass & Co bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by Koh Vass & Co.

You may print copies of any item in hard copy for your personal use or for use by others within your organisation. You may also download any item to a local hard disk provided it is for your personal use or access by others within your organisation. In such events you must ensure:

  1. the item is copied in full with no amendment or editing;
  2. all copyright, trade mark and similar notices are retained including displaying the Koh Vass & Co web address in the copy as the source of the material;
  3. the content is not to be used as part of another work or publication or for commercial gain; and
  4. the content is not used as or implies that Koh Vass & Co or any Osborne Clarke member entity is providing a testimonial or endorsement of an organisation, its products or services.

Translation is permitted on the basis that you take full responsibility for the accuracy of the translation.

If you supply a copy to a third party you are responsible for informing the third party that these licence conditions apply to him and he must comply with them.

Any requests to reproduce materials outside the scope of this licence should be addressed to our

Governing Law and Disputes Resolution

You agree that all matters relating to your access to or use of the Site, including all disputes, will be governed by the laws of Hong Kong without regard to its conflicts of laws provisions. You agree to submit to the exclusive jurisdiction of courts of Hong Kong.

(Reviewed August 2015)