Offshore fund also known as offshore securities investment fund，It refers to a country's securities fund organization issuing securities fund units in other countries and investing the raised funds in securities investment funds in domestic or third country securities markets.

　　Offshore Fund：The company is headquartered in mutual funds outside Hong Kong. Most of the mutual funds offered in Hong Kong are registered in overseas jurisdictions such as Luxembourg, Bermuda or Dublin.

　   According to the different registration place of the fund issuing company and the different types of currency, it can be divided into:By foreign fund company issue, raise. Introduced  through  investment consulting company established in domestic , by domestic investor apply for purchase the fund . This kind of fund registers the ground to be in abroad. In particular, some "tax heaven", such as the British Virgin Islands, Bahamas, Bermuda, Cayman Islands, the Isle of Man Dublin and Luxembourg ，and other regions and countries.Trade currencies are  also various foreign currencies.

　　There are also funds issued 、 raised by domestic fund companies and funds for overseas investment. If investors have the intention of immigrant or children to study abroad and want to transfer part of their estate abroad, offshore funds will be an appropriate financial tool.Because rashly transfer of funds to foreign countries may lead to unexpected sequelae.In many countries, the tax rate is very high (40-50% is very common). Once funds are entered into foreign banks, everything will involve tax payment in the future.Therefore, it is best to put the funds on the offshore fund first, which can facilitate investors to make global fund allocation and achieve the best tax avoidance effect.

　  In the private placement sector, offshore funds play an important role, and many of the foreign private placementhave an offshore center as an important part. Private placement offshore funds refer to offshore funds registered outside the country. Private placement offshore funds refer to funds registered in offshore centres outside the country, usually in offshore centres such as the Cayman Islands, Mauritius or the British Virgin Islands (BVI). Privately-raised offshore funds do not operate in offshore centers with the local public, and can enjoy tax-free treatment as exempt companies or enterprises. The object and scope of offshore funds'investment can not be legally restricted, and there is more room for operation. Therefore, portfolio strategies can be designed in a wider range.