The legal framework
Hong Kong follows English authority on ancillary relief, applying a sharing principle after LKW v DD. On death, the Intestates' Estates Ordinance sets fixed shares, and the Inheritance (Provision for Family and Dependants) Ordinance allows claims by spouses, children and dependants. Estate duty was abolished for deaths on or after 11 February 2006.
Key points
| Divorce | Sharing principle, with needs and compensation strands |
|---|---|
| Prenuptial agreements | Given weight following English authority, not automatically binding |
| Intestacy | Fixed shares for surviving spouse and children under the Ordinance |
| Family provision | Claims available to spouses, children and dependants |
| Estate duty | Abolished in 2006 |
| MPF | Mandatory Provident Fund balances form part of the estate |
| Cross-border assets | Common, and require coordinated planning |
| Sharing approach | Courts follow English authority towards equal division of matrimonial assets |
| No estate duty | Abolished in 2006 |
In practice
- Make a will covering assets in every jurisdiction where you hold property.
- Consider whether a foreign will could inadvertently revoke your Hong Kong will.
- Apply for probate through the Probate Registry; small estates have a simplified route.
- Keep MPF and insurance documentation with your will.
- Make separate wills for assets in different jurisdictions, drafted so they do not revoke each other.
- Update the MPF beneficiary nomination after any change in family circumstances.
Cost and coverage
Probate fees are modest; no estate duty applies.
Recent changes
The absence of estate duty has made Hong Kong attractive for holding assets, which in turn makes cross-border will drafting a common issue.
Where to go
- Probate Registry of the High Court.
- Official Administrator for small estates.
- Law Society of Hong Kong for referrals.
Worth knowing
Multiple wills across jurisdictions must be drafted to work together. A later foreign will with a general revocation clause can wipe out your Hong Kong will entirely. Assets on the mainland are governed by different rules and need separate planning. A Hong Kong will alone often cannot reach them.
Official sources and links
- GovHK — official government portal