Before you sign anything: what a will, a grant, a beneficiary nomination and a power of attorney each control in Hong Kong

Definition: several documents, each governing one stage

Legacy planning in Hong Kong is not one document. It is a division of labour between at least four, each governed by its own ordinance:

This site is not legal advice. Statutory text is as on Hong Kong e-Legislation; fees and timing are as published by the courts and departments.

Wills

A will is valid under s.5 of the Wills Ordinance if it is in writing, signed by the testator (or by someone in the testator's presence and at their direction), the signature is made or acknowledged before two or more witnesses present at the same time, and each witness attests and signs in the testator's presence. The testator must be 18 and mentally capable (s.4). A gift to an attesting witness or the witness's spouse is void, though the will stands (s.10). Marriage revokes an earlier will unless it was made in contemplation of that marriage (s.13); revocation otherwise requires a later will, a document executed like a will, or intentional destruction (s.14). Section 5(2) lets the court admit a non-compliant document where it is satisfied beyond reasonable doubt that it embodies the deceased's testamentary intentions, but that is a remedy, not a plan.

A will only reaches assets that form part of the estate at death. Policies with a nominated beneficiary, jointly held property passing by survivorship and trust assets are outside it. Up to four executors may take a grant; they must be 21 or over. Hong Kong has no official will registry.

Probate: grants, fees and timing

A grant of representation is the High Court's authority for the executor or administrator to collect, manage and distribute the Hong Kong estate. Probate issues where there is a will and a willing executor; letters of administration where there is none; letters of administration with will annexed where there is a will but no available executor. Without a will, applicants rank spouse, children, parents, siblings (Cap. 10A r.21). Applications must be filed in person (r.4(9)); no grant of administration issues within 14 days of death, nor probate within 7 days (r.5(3)).

From the Probate Registry guide (Feb 2023): for deaths on or after 11 February 2006 the filing fee is HK$265 and the engrossment fee HK$72, with no value-based fee and no estate duty clearance; a computer search costs HK$18; simple cases average 5–7 weeks, and for solicitor-filed applications the Registry pledges requisitions within 28 working days and the grant within 28 working days of compliance. The schedule of assets (Form N4.1) covers Hong Kong assets only.

Two small-estate routes exist. The Home Affairs Department issues a confirmation notice within 12 working days for cash-only estates not exceeding HK$50,000 with no debts; it is not a grant and banks decide whether to pay on it. The Official Administrator (the Registrar) may administer summarily estates usually not exceeding HK$150,000 consisting of cash, sole-name bank accounts or MPF, charging 5% on the first HK$1,000, 2.5% on the next HK$4,000 and 1% on the balance. Safe deposit boxes need a Home Affairs Department certificate (issued within 10 working days) and an inventory before anything is removed; funeral money can be released from a sole-name account on a Certificate for Necessity of Release of Money under s.60B of Cap. 10.

After the grant the personal representative advertises for creditors (at least 2 months under s.29 of the Trustee Ordinance), settles the deceased's tax to the date of death and other debts, distributes within the customary "executor's year" of about 12 months, and accounts to beneficiaries. Claims under the Inheritance (Provision for Family and Dependants) Ordinance (Cap. 481) must be made within 6 months of the grant.

Intestacy

Under s.4 of Cap. 73, a surviving spouse with issue takes all personal chattels, a statutory legacy of HK$500,000 and half the residue, the issue taking the other half (held on statutory trusts for those under 18). A spouse with no issue but a surviving parent or sibling of the whole blood takes the chattels, HK$1,000,000 and half, the parents (or siblings) taking the other half. A spouse alone takes everything. Without a spouse the order is issue, parents, siblings of the whole blood, of the half blood, grandparents, uncles and aunts, and finally the Government as bona vacantia. The spouse may within 12 months of the first grant elect to take the matrimonial home against their share (Schedule 2). Cohabitants and unadopted stepchildren have no statutory share and can only claim under Cap. 481. The Mainland Civil Code (art. 1127) ranks spouse, children and parents equally in the first order, so a family with assets on both sides faces two different outcomes without a will.

Policies, beneficiaries and joint assets

Death benefit under a life policy with a nominated beneficiary is paid by the insurer against the death certificate, claim form and the beneficiary's identity, without a grant, and does not form part of the estate. If no beneficiary is nominated, or the estate is nominated, the benefit goes to the personal representative. Section 13 of the Married Persons Status Ordinance (Cap. 182) goes further: a policy effected by a person on their own life expressed for the benefit of a spouse or children creates a statutory trust, and the moneys do not form part of the insured's estate or answer for their debts while the trust is unperformed. A will cannot change a nomination; where the two conflict the insurer follows the nomination. If the policy owner is not the life insured and dies first, the policy is an asset of the owner's estate and needs a grant unless the insurer allows a contingent owner. Some whole life policies offer change of life insured and policy splitting as contractual features; terms vary by insurer and this site recommends no product.

Property held as joint tenants and joint accounts operating on survivorship pass to the survivor on registration of the death certificate; shares held as tenants in common fall into the estate. A joint account funded entirely by one person, with the other added for convenience, may be treated under a resulting trust as belonging to the funder's estate. MPF accrued benefits are paid to the personal representative under s.15(4) of the MPF Schemes Ordinance and form part of the estate.

Enduring powers of attorney and advance medical directives

An enduring power of attorney under Cap. 501 covers property and financial affairs only. It must be in the prescribed form (Cap. 501A Form 1 or Form 2), signed by the donor before a registered medical practitioner who certifies capacity and, within 28 days, before a solicitor; neither witness may be the attorney, the attorney's spouse or a relative by blood or marriage of the donor or attorney. Once the attorney has reason to believe the donor is or is becoming mentally incapable, the EPA must be registered with the High Court Registrar: original and certified copy, copies of both witnesses' practising certificates, fee HK$440, and from 6 July 2026 an advance e-booking. The Law Reform Commission recommended extending EPAs to personal care in 2011 and the Department of Justice consulted on a Continuing Powers of Attorney Bill from 28 December 2017; as at 4 November 2026 no such ordinance has been passed.

The Advance Decision on Life-sustaining Treatment Ordinance, passed on 20 November 2024, commenced on 31 July 2026. An adult with capacity may make a written advance medical directive refusing specified life-sustaining treatments; two witnesses are required, one a registered medical practitioner, and neither may be an interested person such as a successor to the maker's estate or a beneficiary under their insurance. The directive applies only when the maker lacks capacity and a chosen precondition (terminal illness, persistent vegetative state or irreversible coma, or another end-stage irreversible condition) is met, and it can be revoked at any time in several ways.

Cross-border estates and tax

A Hong Kong grant covers Hong Kong assets only. Mainland immovable property passes under Mainland law (Law on the Application of Law to Foreign-related Civil Relations, art. 31); heirs obtain a notarised succession certificate from a Mainland notary office and then register the transfer. Hong Kong documents must be attested by a China-Appointed Attesting Officer and transmitted through China Legal Services (Hong Kong) Limited. For Mainland bank deposits, Circular No. 6 of 2024 of the National Financial Regulatory Administration and the People's Bank of China allows first-order heirs to withdraw balances up to RMB 50,000 without notarisation from 1 June 2024. A Mainland resident's Hong Kong assets need a Hong Kong grant, with Mainland certificates notarised; Mainland inheritance judgments are excluded from the 2024 Arrangement on mutual recognition of civil and commercial judgments (art. 3). Grants from designated Commonwealth jurisdictions can be resealed under s.49 of Cap. 10; multiple wills are workable only if each is confined to one jurisdiction and the revocation clauses are drafted to match.

Estate duty was abolished for deaths on or after 11 February 2006 (Revenue (Abolition of Estate Duty) Ordinance 2005); deaths between 15 July 2005 and 10 February 2006 with estates above HK$7,500,000 pay a nominal HK$100, and earlier deaths still require estate duty clearance under Cap. 111. Hong Kong has no gift, capital gains or inheritance tax, but the deceased's salaries, profits and property tax to the date of death must be settled, rental income during administration is taxable, and an assent transferring property to an entitled beneficiary is generally not chargeable with ad valorem stamp duty while distributions beyond entitlement have been litigated (District Court 2019, Court of Appeal 2021). Mainland China currently levies no inheritance tax; some other countries tax situs assets. Obtain advice in your own jurisdiction.

Who this site is for

Hong Kong residents making or reviewing a will; families administering an estate; Mainland residents holding Hong Kong policies; families with assets in both Hong Kong and the Mainland; adult children preparing for ageing parents. Read the Chinese pages for full detail, the comparison for the tools side by side, and the FAQ for the questions readers ask most.