- The GBA lawyer pilot has issued 646 practicing certificates (544 Hong Kong, 102 Macao) and covers all nine mainland GBA cities, with the pilot currently due to expire on 4 October 2026.
大湾区律师执业试点已发出 646 张执业证书（香港 544、澳门 102），覆盖内地九市，试点目前将于 2026 年 10 月 4 日到期。- The 2026 GBA lawyer examination runs online registration (16–25 April), legal-training, and a written exam on 19 September in Shenzhen and Zhuhai.
2026 年粤港澳大湾区律师执业考试实行网上报名（4 月 16–25 日）、法律知识培训与 9 月 19 日深圳珠海笔试。- Physician recognition under CEPA has produced 951 Hong Kong/Macao doctors with Mainland qualifications and 277 short-term practitioners, supported by a ten-point facilitation package.
CEPA 框架下医师便利化已形成 951 名取得内地资格的港澳医生与 277 名短期执业者，并配套十条便利措施。- Tax agents from Hong Kong and Macao may practise in Qianhai–Shekou without an examination, by registration, and may even establish jointly-run tax-agent firms.
港澳涉税专业人士可在前海蛇口免考试、以执业登记方式执业，并可发起设立联营税务师事务所。- Nansha’s 2.0 overseas professional-qualification list covers 248 qualifications (112 from Hong Kong/Macao/Taiwan) and introduces a “practise first, file later” model.
南沙 2.0 版境外职业资格认可清单覆盖 248 项资格（含港澳台 112 项），并推出”先执业后备案”模式。- Foreign-invested firms should track the October 2026 pilot expiry and the possible elevation of the lawyer pilot into a permanent institution.
外资企业应当关注 2026 年 10 月的试点到期节点，以及律师试点可能上升为法律制度安排的走向。- Recognised professionals still need the underlying Mainland entity, licence and social-insurance coordination before they can deliver services in Guangdong.
获认可专业人士仍需在广东具备 underlying 内地主体、执业许可与社保衔接，方能实际提供服务。
Greater Bay Area 2026: mutual recognition progress for Hong Kong and Macao professionals practising north | 2026 大湾区：港澳专业人才北上执业资格互认进展
Overview
A recurring bottleneck for foreign-invested and Hong Kong/Macao-invested businesses in the Greater Bay Area (GBA) is talent: can the professionals they rely on — lawyers, doctors, tax agents — actually practise north of the border? The 2026 picture is one of steady, pragmatic liberalisation concentrated in three professions, each with its own mechanism. Lawyers move through a statutory pilot with an expiry date; lawyers’ recognition is the most advanced and most politicised. Doctors move through CEPA-based facilitation and the “Hong Kong/Macao medicine pass”. Tax agents move through a Qianhai–Shekou pilot that has already removed the examination barrier.
This article takes stock of where each profession stands in 2026, what the remaining conditions are, and what foreign-invested enterprises should watch.
Lawyers: a mature pilot facing a sunset clause
The GBA lawyer pilot originated from an August 2020 NPC Standing Committee authorisation allowing Hong Kong legal practitioners and Macao lawyers to obtain Mainland practicing qualifications and practise in the nine GBA mainland cities. A September 2023 decision extended the pilot by three years to 4 October 2026.
According to the State Council report deliberated at the 23rd session of the 14th NPC Standing Committee in June 2026, the Ministry of Justice has organised five GBA lawyer examinations; more than 2,000 Hong Kong and Macao lawyers registered, and 646 obtained the GBA lawyer certificate — 544 Hong Kong legal practitioners and 102 Macao lawyers. Geographically they cover all nine cities: Guangzhou 166, Shenzhen 351, Zhuhai 58, Foshan 13, Huizhou 11, Dongguan 19, Zhongshan 16, Jiangmen 6, Zhaoqing 6. Of the 646, 81 serve as arbitrators at Mainland arbitration institutions, 71 as commercial mediators, and 26 as specially-invited mediators at Guangdong courts. They practise in 190 law firms, including 106 in HK/Macao–Mainland joint-venture firms and 540 in Mainland firms.
The 2026 examination follows a clear calendar. The Ministry of Justice announcement (30 March 2026) sets online registration from 16 to 25 April, a compulsory legal-knowledge training before the exam, and the written test on 19 September in Shenzhen and Zhuhai. Two papers (objective and subjective) total 200 points; results and the pass line are published by January 2027.
A critical uncertainty is the 4 October 2026 sunset. The report notes broad support for elevating the pilot into an institutional arrangement, and stakeholders are watching whether it is extended again or codified.
Doctors: CEPA facilitation and the medicine pass
Medical recognition is broader but more layered. Under CEPA, Guangdong has rolled out a ten-point facilitation package for Hong Kong and Macao doctors — “short-term practice + multi-site practice + Hong Kong/Macao medicine pass + professional-title recognition”. By 2025, 95 Macao nursing graduates had passed the national nurse exam in Guangdong, 73 Hong Kong/Macao talents obtained professional-title assessments, 951 Hong Kong/Macao doctors had obtained Mainland physician qualifications and practise, and 277 practise short-term. Fifty Hong Kong/Macao-invested medical institutions operate in Guangdong.
For individual doctors, the Hong Kong/Macao physician qualification recognition (clinical, dental; TCM via the provincial TCM bureau) requires, among other things, lawful practice qualification in Hong Kong/Macao for at least five years before 31 December 2007, a specialist certificate, and current practice in a Hong Kong/Macao medical institution. The Guangdong government service portal shows an eight-working-day commitment for the recognition, fully online.
The “Hong Kong/Macao medicine pass” (港澳药械通) complements physician mobility: it lets specified Mainland GBA hospitals use drugs and devices already approved in Hong Kong/Macao, so a Hong Kong specialist can treat cross-boundary patients with familiar products. As of late April 2026, the pass covered 162 approved innovative drugs/devices (71 drugs, 91 devices) across 71 designated hospitals in all nine cities, serving over 17,000 patient-visits.
Tax agents: the Qianhai–Shekou breakthrough
The least visible but most procedurally radical change is for tax agents. The *Interim Measures for Hong Kong and Macao Tax Professionals Practising in the China (Guangdong) FTZ Shenzhen Qianhai–Shekou Area*, revised and issued by the Shenzhen Tax Bureau, removed the practice examination, widened eligibility from Hong Kong tax agents to Hong Kong and Macao tax professionals, dropped the 180-day practice requirement, and allowed them to establish tax-agent firms (treated as Mainland tax agents as shareholders). Registration, not examination, is the gateway.
The results are concrete: the first Hong Kong/Macao-invested tax-agent firm (Guozheng Zhengzheng) was established in Shenzhen in 2021, and the first tripartite Shenzhen–Hong Kong–Macao joint tax-agent firm (Hua Meng Ling Jun Liu Guo) was registered in Qianhai in November 2021. As of recent figures, 74 Hong Kong/Macao tax professionals have completed cross-boundary practice registration and 7 joint-venture tax-agent firms are administratively registered and operating. Supporting measures — the “18 measures for innovation in Qianshui tax-related services” and “15 measures to boost the Qianhai tax-service cluster” — have drawn the first batch of over 30 well-known tax institutions to the cluster.
Nansha’s recognition list and “practise first, file later”
Beyond the three professions, Nansha has built a broad recognition channel. Its 2.0 overseas professional-qualification list (issued January 2026) covers 248 foreign qualifications (112 from Hong Kong/Macao/Taiwan) and pairs with the *Nansha Measures for Hong Kong/Macao Professional Institutions and Professionals*. The standout innovation is “practise first, file later”: a Hong Kong/Macao-registered institution or individual with recognised qualifications may provide professional services in engineering, urban planning and medical fields in Nansha and complete confirmation within one month after practise. Nansha also recognises Hong Kong’s MPF and Macao’s social-security fund as equivalent, exempting dual social-insurance contributions for qualifying residents.
Practical implications for foreign-invested enterprises
- Legal counsel: a foreign-invested enterprise with GBA disputes can now retain a GBA-licensed Hong Kong or Macao lawyer directly, and should brief counsel on the 4 October 2026 pilot horizon when planning multi-year engagements.
- Medical cover: firms relocating staff to the GBA can leverage the medicine pass and cross-boundary medical facilities (e.g., the University of Hong Kong–Shenzhen Hospital) for international-standard care.
- Tax and audit: Hong Kong/Macao-invested groups can use Qianhai-based joint tax-agent firms for integrated cross-boundary tax and audit, but must confirm the firm’s registration and the professional’s practise status.
- Talent planning: track the lawyer-pilot sunset and the possible institutionalisation; otherwise build succession so key matters are not stranded if a licence lapses.
- Entity and licence: recognition eases entry but does not eliminate the need for a compliant Mainland entity, local licence and social-insurance coordination.
Sources
- 2026年粤港澳大湾区律师执业考试公告（司法部，2026-03-30）
- 助力港澳律师参与国家法治建设（全国人大，2026-06）
- 健康湾区建设：推动医疗、药械、人才”三联通”（新浪，2025–2026）
- 港澳医师内地医师资格认定办事指南（广东政务服务网）
- 前海与香港”双向奔赴” 湾区青年”创”出新天地（大湾区网，含涉税执业数据）
- 广州南沙发布境外职业资格认可清单2.0（腾讯新闻，2026-01）
Related reading
- see also: GBA cross-border factor flows (article 134)
- see also: GBA foreign-invested enterprise tax and landing (article 135)
- see also: GBA healthcare foreign-investment opportunities (article 137)
2026 大湾区：港澳专业人才北上执业资格互认进展
概述
对外资与港澳资企业而言，粤港澳大湾区一个反复出现的瓶颈是人才：其所依赖的律师、医师、税务师能否真正跨过边境执业？2026 年的图景是务实、稳步的开放，集中于三个职业，各有机制。律师通过带有到期日的法定试点推进，其互认最成熟也最受关注；医师通过 CEPA 框架下的便利措施与”港澳药械通”流动；税务师则通过已取消考试门槛的前海蛇口试点。
本文盘点各行业 2026 年的进展、剩余条件，以及外资企业应关注的节点。
律师：成熟试点面临日落条款
大湾区律师试点源于 2020 年 8 月全国人大常委会授权，允许香港法律执业者、澳门执业律师在内地九市取得执业资质并执业；2023 年 9 月决定延长三年至 2026 年 10 月 4 日。
据 2026 年 6 月十四届全国人大常委会第二十三次会议审议的国务院报告，司法部已组织 5 次大湾区律师执业考试，2000 余名港澳律师报名，646 人取得大湾区律师执业证书——香港法律执业者 544 人、澳门执业律师 102 人。地域上覆盖九市：广州 166、深圳 351、珠海 58、佛山 13、惠州 11、东莞 19、中山 16、江门 6、肇庆 6。其中 81 人任内地仲裁机构仲裁员，71 人任商事调解员，26 人任广东各级法院特邀调解员；在 190 家律所执业，其中 106 人在港澳与内地合伙联营所、540 人在内地所。
2026 年考试日程清晰。司法部 3 月 30 日公告确定网上报名 4 月 16–25 日、考前须参加法律知识培训、9 月 19 日于深圳珠海笔试；两卷（客观+主观）共 200 分，成绩与合格线于 2027 年 1 月公布。
关键不确定性在 2026 年 10 月 4 日的日落节点。报告提到各方普遍希望将试点上升为法律制度安排，市场正关注其是否再次延期或立法固化。
医师：CEPA 便利与药械通
医师互认面更广但层级更多。CEPA 框架下，广东推出港澳医师执业便利化十条，形成”短期行医+多点执业+港澳药械通+职称认定”政策包。截至 2025 年，95 名澳门护理本科毕业生在粤通过国家护士考试，73 名港澳人才通过专业技术资格评审，951 名港澳籍医生取得内地医师资格并执业，277 名短期执业；港澳服务提供者在粤开设医疗机构 50 家。
对个体医生，港澳医师内地医师资格认定（临床、口腔；中医向省中医药局申请）要求，除其他条件外，2007 年 12 月 31 日前已取得港澳合法行医资格满 5 年、具专科医师资格证书并在港澳医疗机构执业。广东政务服务网显示该认定承诺 8 个工作日办结、全程网办。
“港澳药械通”与医师流动互补：它允许指定的内地大湾区医院使用已在港澳获批的药品与器械，使香港专科医生能以熟悉的产品跨境诊治。截至 2026 年 4 月底，药械通覆盖 71 家指定医院、162 款创新药械（71 药品、91 器械），惠及超 1.7 万人次。
税务师：前海蛇口的突破
最不显眼却程序上最激进的变化在税务师领域。深圳市税务局修订印发的《港澳涉税专业人士在中国（广东）自由贸易试验区深圳前海蛇口片区执业管理暂行办法》，取消执业考试，将适用从香港税务师扩展至香港、澳门涉税专业人士，取消 180 天执业天数要求，并允许其发起设立税务师事务所（视同内地税务师担任股东）。准入方式为执业登记而非考试。
成效具体：全国第一家港澳投资的税务师事务所（国正郑郑）2021 年在深圳设立，全国第一家深港澳联营税务师事务所（华盟灵均刘郭）2021 年 11 月在前海登记。据近期数据，已有 74 位港澳涉税专业人士完成跨境执业登记，7 家联营税务师事务所完成行政登记并实际运营。《前海涉税服务业集聚区十八条》与《助推前海涉税服务业集聚区建设十五项举措》已吸引首批 30 余家知名涉税机构签约入驻。
南沙的认可清单与”先执业后备案”
除三职业外，南沙构建了更宽的认可通道。其 2026 年 1 月发布的 2.0 版境外职业资格认可清单覆盖 248 项境外资格（含港澳台 112 项），配套《南沙区港澳专业机构和港澳专业人士执业实施办法》。突出创新是”先执业后备案”：取得港澳认可资质的机构和自然人，可在南沙工程建设、城市规划、医疗等领域提供服务，并在执业后 1 个月内完成确认。南沙还认可香港强积金、澳门社会保障基金为等效社保，对符合条件的港澳居民豁免重复参保。
对外资企业的实务启示
- 法律顾问： 涉及大湾区争议的外资企业现在可直接聘请持大湾区执照的香港或澳门律师，并就 2026 年 10 月 4 日的试点节点，在多年期委托中提前规划。
- 医疗覆盖： 搬迁员工至大湾区的企业，可借助药械通与跨境医疗机构（如香港大学深圳医院）获得国际水准诊疗。
- 税务与审计： 港澳资集团可使用前海联营税务师事务所提供一体化跨境税务与审计，但须确认事务所登记状态与专业人士执业资格。
- 人才规划： 关注律师试点日落及可能的制度化走向，否则应建立 succession，避免证照失效导致事务搁置。
- 主体与许可： 互认降低准入门槛，但不免除合规的内地主体、本地许可与社保衔接要求。
来源
- 2026年粤港澳大湾区律师执业考试公告（司法部，2026-03-30）
- 助力港澳律师参与国家法治建设（全国人大，2026-06）
- 健康湾区建设：推动医疗、药械、人才”三联通”（新浪，2025–2026）
- 港澳医师内地医师资格认定办事指南（广东政务服务网）
- 前海与香港”双向奔赴” 湾区青年”创”出新天地（大湾区网，含涉税执业数据）
- 广州南沙发布境外职业资格认可清单2.0（腾讯新闻，2026-01）
相关阅读
- 见：大湾区跨境要素流动便利化（第 134 篇）
- 见：大湾区外商独资企业落地与税收优惠（第 135 篇）
- 见：大湾区医疗健康产业外资机会（第 137 篇）