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不動產
遺產物業承繼注意事項
過往社會大眾對立遺囑（平安紙）會有所忌諱，然而時移世易，立遺囑不再是禁忌話題，並可預早安排未來遺產的去向，以免日後出現不必要的麻煩與爭執，筆者在此剖析遺產物業的注意事項。
一般來說，遺產在扣除離世者的債務、稅項、葬禮費用及遺產管理費用之後，先要視乎離世者有否在生前訂立遺囑而作出分配。如有遺囑，將根據生前意願分發有關財產。若然沒有，財產會根據香港法例第73章的《無遺囑者遺產條例》，以特定的...