Hong Kong
Succession:
Tax:
Geographic
Intestacy ordinance, no estate duty (abolished 2006), MPF death benefit nomination, intestacyHierarchy (Cap. 73), newTerritoriesCustomaryLaw (tso/tong Cap. 97), preReformCustomaryLaw (pre-1971 MRO)
Hong Kong succession rules: local grant types under Cap. 10, MPF death benefit nominations under Cap. 485, cross-border PRC asset considerations, intestacy distribution under the Intestates' Estates Ordinance (Cap. 73), and small estate grants.
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Extension Fields
| Field | Type | Req | Description |
|---|---|---|---|
| crossBorderPrcAssets | object | Cross-border considerations where the deceased held assets in mainland China (PRC). Hong Kong common law and PRC succession law differ significantly; separate PRC legal advice is typically required | |
| intestacyDistribution | object | Intestacy distribution rules under the Intestates' Estates Ordinance (Cap. 73). Applicable when the deceased dies wholly or partly intestate | |
| intestacyHierarchy | array | Intestacy distribution hierarchy under the Intestates' Estates Ordinance (Cap. 73). Mirrors AEA 1925 s.46 — each tier takes priority over all lower tiers. Whole blood takes absolute priority over half blood at sibling and uncle/aunt levels | |
| localGrantTypes | array | Local grant types issued by the Probate Registry of the High Court of Hong Kong under the Probate and Administration Ordinance (Cap. 10). Each entry links an executor to the type of grant obtained | |
| mpfNomination | object | Mandatory Provident Fund (MPF) death benefit nomination under the Mandatory Provident Fund Schemes Ordinance (Cap. 485). MPF accrued benefits pass directly to nominated beneficiaries outside the estate and are not subject to probate | |
| newTerritoriesCustomaryLaw | object | New Territories customary law — tso/tong ancestral trusts with patrilineal succession to communal land | |
| notes | string | ||
| preReformCustomaryLaw | object | Pre-1971 Chinese customary law applicability. The Marriage Reform Ordinance 1971 abolished Chinese customary marriages, but for estates of persons who died or acquired concubines before 7 October 1971, customary law may still apply | |
| smallEstateGrant | object | Small estate grant procedure available under the Probate and Administration Ordinance (Cap. 10) for estates below the prescribed threshold. Allows a simplified application without full probate |
Example Scenarios
3 case studies use this extension.
Dragon Gate Trust, Shanghai
Cross-border wealth advisory managing PRC-Hong Kong-Singapore estate transitions
Pacific Alliance Bank
Deceased account processing across five APAC jurisdictions
Pendleton & Sons
Structured estate valuations and provenance for auction sales
At a Glance
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Subject: Jurisdiction Enquiry — Hong Kong