What should foreign investors beware of when relocating within or between tax districts in China?

When possible, relocation should be avoided for cost and time reasons. Meanwhile, foreign investors considering relocation for other reasons should be aware up front that the process is quite likely far more challenging than you anticipate.

Relocating within a tax district is a simple process, but cross-tax district relocations (transfers coordinated between governmental bureaus in two locations) are significantly more involving, requiring several months for full completion.