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題注：丈夫在內地去世後，妻子能否在中國起訴依香港法律認定其他公司董事侵權及認定公司股權轉讓無效。 ——原告趙青、郭橙、郭紅、郭黃、吳黑、郭綠與被告歐白、郭藍、第三人林紫、胡赤、多色公司與公司有關的糾紛一案 基本案情 此案涉及趙青、郭橙、郭紅、郭黃、吳黑、郭綠與被告歐白、郭藍、第三人林紫、胡赤、多色公司之間的糾紛。   圖1 多色公司案-人物關係圖   案件背景: 1.郭灰於 2001 年去世，生前常住內地，與趙青育有三個子女。 2.多色公司於 1996 年在香港註冊成立，於 2010 年解散。 3.2008 年，多色公司股東歐白、郭藍召開股東會，決議將多色公司持有的華聲公司 12.87% 股權以 221.4 萬美元轉讓給智富公司。 4.2008 年，多色公司與智富公司簽訂《廣東華聲電器實業有限公司股權轉讓協議》，約定多色公司將其持有的華聲公司 12.87% 股權以 221.4 萬美元轉讓給智富公司。 5.2008 年，華聲公司召開董事會，決議同意多色公司將其持有的華聲公司 12.87% 股權以 221.4 萬美元轉讓給智富公司，並對章程作相應修改。 6.趙青主張歐白、郭藍未經郭灰繼承人同意轉讓公司財產，導致趙青可繼承份額損失，要求歐白、郭藍對趙青承擔賠償責任。   圖2 多色公司案-股權結構圖   判決的主要問題 案由問題:本案涉及多色公司股東歐白、郭藍未經另一股東郭灰繼承人同意轉讓公司財產，導致趙青可繼承份額損失，要求其二人對趙青承擔賠償責任。該訴求包含兩方面內容： 確認公司股東因濫用股東權利轉讓公司股權而對公司造成損失，並因此對其他股東承擔賠償責任。 趙青作為股東郭灰的法定繼承人，主張該項賠償請求。 2.原告身份適格問題: 趙青是否為本案適格原告，是否具有訴訟資格。 3.法律適用問題: 本案涉及兩個以上涉外民事關係，應分別確定各部分應適用的法律。 趙青訴訟請求的第一部分內容涉及歐白、郭藍的股東權利義務，應適用多色公司登記地法律即香港法律審理。 趙青訴訟請求的第二部分內容是其能否作為郭灰的法定繼承人主張郭灰基於股權享有的賠償請求，應適用郭灰的經常居所地法律即內地法律審理。   爭議焦點 1.趙青能否繼承郭灰享有的多色公司股權以及能夠繼承的權利範圍: 郭灰的股權能否由趙青發生法定繼承。 趙青可繼承的權利內容。 趙青可繼承的權利範圍。 2.公司股東歐白、郭藍是否侵害多色公司權利，從而侵害郭灰的股東權益: 歐白、郭藍是否享有召開“股東會”的權力。 案涉股權轉讓決議是否違反公司章程。   解釋 案由問題:法院認為，趙青的訴求包含兩方面內容，一是確認公司股東因濫用股東權利轉讓公司股權而對公司造成損失，並因此對其他股東承擔賠償責任；二是趙青作為股東郭灰的法定繼承人，主張該項賠償請求。因此，本案應適用與公司有關的糾紛案由。 原告身份適格問題:法院認為，趙青作為郭灰的配偶，有權對郭灰的遺產主張法定繼承，並對其認為屬於郭灰的遺產主張權利，其中包括多色公司的股東權益。因此，趙青有權提起本案訴訟，其訴求能否獲得支持不影響其適格，趙青是本案適格原告。 法律適用問題: 法院認為，趙青訴訟請求的第一部分內容涉及歐白、郭藍的股東權利義務，應適用多色公司登記地法律即香港法律審理。趙青訴訟請求的第二部分內容是其能否作為郭灰的法定繼承人主張郭灰基於股權享有的賠償請求，應適用郭灰的經常居所地法律即內地法律審理。   律師點評 本案涉及多個法律問題，例如涉外民事關係的法律適用、公司法、繼承法等。 法院在判決中詳細分析了各個法律問題，並結合具體案情進行了判斷。 本案的判決對涉港商事糾紛的法律適用具有參考意義。

題註：遺產糾紛中，知道具體帳戶與開戶行、甚至餘額的香港銀行帳戶，國內法院是否必須處理？   案情簡介： 崔藍，一位具有香港永久居民身分的前中國公民，於2017年在美國逝世。其複雜的家庭關係包括前妻所生的兒子崔綠、非婚生子女崔紅、崔橙以及與季紫所生的女兒崔黃。崔藍過世後，在香港中國銀行的帳戶和保險箱成為繼承糾紛的焦點。   圖 崔藍遺產繼承案-人物關係圖   一審法院： 一審法院認定，由於崔橙為美國公民，崔綠、崔青為澳洲公民，本案為涉外繼承糾紛。根據《中華人民共和國民事訴訟法》和《涉外民事關係法律適用法》，一審法院對本案具有管轄權，並確認中國內地法律為解決本案爭議的準據法。一審法院亦指出，崔藍最後一份公證遺囑有效，但關於香港中國銀行帳戶的分割主張因證據不足而未獲支持。   二審法院： 二審法院維持了一審的判決，認為崔紅、崔橙所提供的證據不足以證實香港中國銀行帳戶的存款現狀和保險箱內的具體財產，因此不支持其分割財產的主張，並建議當事人另尋合法途徑解決。   律師點評： 律師指出，中國法院在處理繼承案件中的境外財產時，往往只處理可以折價沖抵的銀行存款。由於跨國執行的難題，國內法院傾向於不直接處理境外財產的確權析產。然而，如果能以人民幣計價確認境外財產存在，且當事人雙方確認相關金額，國內法院可以透過給付折抵的形式間接處理。

Estate planning is a proactive approach to managing and distributing your assets according to your preferences, both during your lifetime and after your passing. Notarizing estate planning documents is crucial, as it authenticates and validates documents, prevents fraud, minimizes family disputes, and expedites probate.

Navigating the probate ordinance in Hong Kong is essential for anyone managing estate assets. To deal with estate property, one must obtain a Grant of Probate or a Grant of Letters of Administration, ensuring compliance with legal requirements. This guide provides detailed steps and requirements for securing these grants, ensuring a smooth process for asset management and inheritance.

A person will usually leave a will for their family long before they die. But if there is a special event such as someone dies without a will, then in Hong Kong the estate will be divided and managed in accordance with existing laws. Before we learn about how it is distributed when someone dies and whether there is a valid will or not, we need to know about the meaning of probate, the Probate Registry, and several cases regarding probate. Hope this article will help you regarding probate when learning more about wills in Hong Kong. What is probate meaning? Probate is a court order that authorizes one or more people to manage the deceased's inheritance in accordance with the instructions in the Will. This person is called the executor. The inheritance in question can be money in bank accounts, company shares, house, real estate, cars, and other assets left under the deceased's name. Probate is a general term for legally processing the rights in an estate. Probate is needed to handle the assets of someone who has died, especially for relatives who are not left with a will. Why was the Probate Registry established? Any inheritance issues will be regulated by the Probate Registry, and the Probate and Administration Ordinance (Cap.10) delegates the authority to issue Grants to the High Court. The Registrar of the High Court is required to exercise these powers and process all applications that do not give rise to disputes. The Probate Registry has been established as an integral part of the Judiciary to assist it in carrying out its duties. What does the Probate Registry do? The Probate Registry assists the Registrar in processing applications and submitting requisitions to ensure that Grants will be awarded to the correct person according to the law. This also assists him in carrying out other functions according to law including carrying out the functions of Official Administrator. Everyone who wants to take care of a will left by one of their family members must understand the probate meaning and get probate, because for simple and straightforward cases it takes a long time, around 5 to 7 weeks on average. If the nature of the estate is complicated, the time required will be longer. Issues that need to be considered with or without a will When a person dies, there may be an estate left under the deceased's name. A Grant of Representation from the Probate Registry of the High Court must be in place to administer the deceased's assets, whether the deceased has made a will or not. A Grant of Representation acts as proof that someone has the right to deal with the deceased's estate. There is always the question of which jurisdiction (the laws of which country) should regulate the administration and succession of the inheritance if there are foreign elements involved. For example, the deceased person was not a resident of Hong Kong, but left property in Hong Kong, or the deceased Hong Kong person may have owned property abroad. In general, the following rules might provide a reference answer: Succession to "immovable assets" (buildings, flats, land) is regulated by the law of the place where the assets are located. For example, if a Hong Kong resident owns a flat in the UK, the flat will usually be governed by UK succession laws after your death. The succession of “movable property” (personal effects, money, company shares) is regulated by the law of the place of domicile of the deceased person on the date of death. For example, the movable property of a deceased person who was a resident of the UK is usually governed by English succession law, wherever the property is located. The differences between estate with a will and without a will A Grant of Representation is the collective term for a Grant of Letters of Administration or a Grant of Probate. Probate meaning will be influential here, because a Grant of Probate is a Grant given to the executor (male) or executrix (female) named in the last Will of the deceased person. If there is no executor/executrix written in the Will, or there is no Will, someone who wants to administer the deceased's estate must obtain a Grant of Letters of Administration. This Grant is given to administrators who include the next-of-kin (the deceased's spouse, children, parent, uncle, siblings, etc.). Probate - Six Simple Steps in Handling and Distributing the Estate of a Deceased Person A Personal Representative is an executor/executrix or an administrator. The Personal Representative has the authority to deal with the estate, such as arranging the distribution of assets to the beneficiaries. With a will It needs to be clear for all the assets inherited from someone who has died, that the assets that will be managed or distributed must settle all debts, administration expenses, and other beneficiaries first. If the deceased person has written down who the executor/executrix is, then that is the only person who is entitled to apply for a Grant of Probate. What if the executor/executrix does not want to take up the appointment or there is no executor appointed by the deceased survivors? The person entitled to the residual legacy in the Will can apply for a Grant of Letters of Administration. Once all conditions are met, the person is entitled to the remainder of the deceased's estate. Without a will If no Will is found or the Will has been revoked, the law of intestacy will determine who is the rightful person who can apply for a Grant of Letters of Administration. There is an order of priority regulated in rule 21 of the Non-Contentious Probate Rules (Cap. 10A of the Laws of Hong Kong): surviving husband/wife or surviving partner or union of concubinage (second and subsequent wives taken during the lifetime of the first wife) entered into before 7 October 1971 Direct descendants of the deceased or any children born of a union of concubinage during the life of the first wife entered into before 7 October 1971, or descendants of the child who died during the deceased person's lifetime The parent(s) of the deceased Siblings of the deceased or descendants of the deceased's brothers or sisters who died during the deceased's lifetime. The High Court also has the authority to appoint someone who is not included in the hierarchy to manage the inheritance. This power is useful if the closest relative of the deceased, who should have the right to be appointed as administrator, is under 21 years of age or does not have sufficient mental or physical capacity to manage the estate.   Is Probate meaning confusing for you? Or do you already understand a lot about Probate and Will? Don't worry because SMEBrother will help with everything you need, starting from making a Will, managing a Will, or whatever difficulties you have regarding a Will. SMEBro provides professional cross-border estate notarization services to ensure that the estate can be properly managed and distributed. 💪💪 Services include: ✅ Estate Survey and Assessment: A comprehensive survey and assessment of the estate will be conducted to ensure that all assets and liabilities are clear. ✅ Legal process guidance: A professional legal team will assist you in completing various legal procedures required for cross-border inheritance distribution to ensure that everything is legal and compliant. ✅Careful follow-up throughout the entire process: We have professional teams from Hong Kong and Mainland China who are familiar with inheritance matters and can help you break cross-border barriers and successfully inherit your inheritance.

Each country has different intestacy laws to deal with the distribution of assets of people who passed away without a valid will. Two important keys in this regard are the Intestate Estate Ordinance (Cap. 73) and the Wills Ordinance (Cap. 30). Learning about these laws can help you in the crucial event that your loved one dies intestate. The goal of these laws is to ensure a fair distribution of the deceased's estate among relatives. This article will discuss how assets will be divided, and what relatives can do to manage them. Intestate Estate Ordinance in Hong Kong According to the Intestates' Estates Ordinance (Cap. 73) when a person dies while not executing a will in Hong Kong, then the estate of that person will be distributed and that person is called an intestate in this case. There are many possibilities for someone not taking care of a will while they are alive, due to sudden illness, being away from relatives, new marriages, or various other personal reasons. If there are relatives who suddenly want to take care of the inheritance of someone who has died, and after checking it turns out that person has never made a will, then they must obtain a Grant of Letters of Administration from the Probate Registry. Those who are entitled to apply for the Grant of Letters of Administration for inherited assets are the people regulated in rule 21 of the Regulations. There are highest priorities starting from a surviving spouse, children, parents, siblings, grandparents, uncles and aunts. Those who are able to obtain a Grant of Letters of Administrations are able to deal with the estate in accordance with the Intestates Estates Ordinance. After arranging for the funeral of the deceased and obtaining the Grant of Letters of Administration, the administrator must settle any debts, expenses, and collate all the assets of the deceased. Now, the estate will be distributed to the beneficiaries in accordance with section 4 of the IEO, and will be explained below. Entitlement on Intestacy If there is only the spouse, no children/grandchildren of the deceased, parents, full siblings or children/grandchildren of full siblings, then the entitlement arrangement is handed over to the surviving spouse. If there is a spouse and children/grandchildren of the deceased and other immaterial relatives, the surviving spouse gets personal chattels and half of the residual estate and HK$500,000. The other half for statutory trust (refer to the Intestate Estate Ordinance) for the surviving children/grandchildren. For the spouse and one or more of the relatives such as parent or full sibling or children/grandchildren of full sibling, the surviving spouse gets personal chattels, half of the residual estate, and HK$1,000,000. The other half for the surviving parents or on statutory trusts for the full siblings. For no spouse and only children/grandchildren of the deceased, the entitlement arrangement is all for the surviving children/grandchildren on statutory trust. For no spouse, no children, only parents, all rights go to parents. If there are only full siblings, no spouses, children, or parents, all rights go to full siblings on statutory trusts. The law will continue according to who the recipient is, and who the remaining family is. For half siblings, grandparents, full uncles and aunts, half uncles and aunts, it will be handed over according to the administrator on statutory trusts. Especially for someone who has no relatives at all, everything will be taken care of by the Hong Kong Government as unowned property. Distribution of Estates (resume) The distribution of an intestate's estate will be sorted according to priority, starting from spouse and children, then parents, full siblings, half siblings, grandparents, full uncles and aunts, half uncles and aunts, and so on. If the remaining people in the family are a spouse and children, the spouse gets household items or personal chattels, HK$1,000,000 in cash, and part of the remaining property. The children will share the other half. If the deceased person only has a spouse without children, the spouse gets personal chattels, HK$1,500,000 in cash, and half of the remaining estate. The remainder of the estate will be divided between the deceased's surviving parents or surviving siblings. That order will continue to be repeated according to priority, unless there are special conditions where the person who died has no relatives at all, and the price will be managed by the Hong Kong Government as unowned property. Do you know the procedure of inheritance in Hong Kong? In case of inheritance, a legal personal representative must be appointed to manage the inheritance. This representative, known as an administrator, is usually the highest ranking relative according to inheritance rules. Administrators must apply for a Grant of Letters of Administration from the High Court Probate Registry before they can deal with the deceased's assets as we discussed above. Conclusion The intestate estate ordinance in Hong Kong provides a systematic approach to dividing the estate of a deceased person in the absence of a valid will. However, these laws may not reflect the deceased's personal wishes when creating their own will. Immediately make a will for your beloved family, because we can provide comfort for the family in the future, and also ensure that there is no will in your name that has been registered and could be considered fraud. Therefore, it is always advisable to seek professional legal advice and consider making a will and how assets will be divided according to one's wishes. Making a will is complex and there is a lot to take care of. Even though we already know the intestate estate ordinance, we still don't know exactly what we need to prepare to make a valid will. Knowing this, you need SMEBrother as your one stop solution for everything regarding wills. SMEBro provides services including: ✅ Estate Survey and Assessment: A comprehensive survey and assessment of the estate will be conducted to ensure that all assets and liabilities are clear. ✅ Legal process guidance: A professional legal team will assist you in completing various legal procedures required for inheritance distribution to ensure that everything is legal and compliant. ✅Careful follow-up throughout the entire process: We have professional teams from Hong Kong and Mainland China who are familiar with inheritance matters and can help you break cross-border barriers and successfully inherit your inheritance.

When a person dies, he/she may leave behind some assets, such as bank deposits, cars, stocks and shares, properties and so on. Anyone who wishes to deal with the estate of a deceased person must first go to the Probate Office of the High Court of Hong Kong to obtain a Grant of Probate in accordance with the legal procedures. A Grant of Probate is a court document issued by the Probate Office which authorizes the Executor or Administrator of the estate to receive all the assets of the estate, to discharge the debts of the deceased and to distribute the estate to the beneficiaries of the estate. The power of an Executor is derived from the deceased's Will, so his/her powers and duties begin at the moment of the testator's death. The Administrator's powers are derived from the Letters of Administration, so his/her powers and duties should start from the date of the Letters of Administration, not from the moment of the deceased's death.The procedure for handling an estate is as follows.Step 1: Collect the deceased's belongings and liabilities to prepare an InventoryFirst, the Executor or Administrator will go through all the personal belongings and liabilities of the deceased, e.g. belongings kept in the home or safe deposit box, bank deposits, credit card debts, etc., and prepare an inventory of the deceased's belongings, which will be included in the Estate's Inventory of Assets and Liabilities to be filed with the Probate Office.Step 2: Search for the deceased's WillIt is important to ascertain whether the deceased had made a Will as this will have a direct bearing on the application process for the grant of Letters of Administration and who can inherit the estate. Possible ways to do this include checking all the deceased's personal documents, making enquiries with the deceased's relatives, friends, financial and legal advisors, and checking the deceased's bank safe deposit box. In addition, if a solicitor has been engaged to apply for a grant of representation, the solicitor can be asked to conduct a will search through the Law Society of Hong Kong to see if the deceased had made a will in Hong Kong through another solicitor.Step 3: Determine who will file the Petition in CourtIf the deceased had made a Will, it is the Executor of the Will who should file a Petition for Probate and apply for a Grant of Probate. However, if the deceased did not make a will, according to Rule 21 of the Undisputed Probate Rules (Chapter 10A of the Laws of Hong Kong), the order of priority of applicants is as follows: (a) spouse, (b) children of the deceased, (c) father or mother of the deceased, and (d) brothers or sisters of the deceased. Generally speaking, it is the person with the higher priority who should file the petition and apply for a grant of probate. However, if the person with the higher priority has died or wishes to waive his or her right to obtain a grant of probate, the person with the lower priority has the right to file a petition and apply for a grant of probate, provided that it can be proved that the person with the higher priority has died or waived his or her right to obtain a grant of probate. Letters of Entitlement may not be granted to more than four persons, and must be granted to no fewer than two persons if the estate involves minor beneficiaries or persons with life interests.Step 4: Negotiate the need to hire an attorney to handle the settlement.This will depend on the size of the estate and its complexity, for example.✅ If the estate consists entirely of money and does not exceed $50,000, the applicant may submit an application form and an affidavit to the Home Affairs Department. The affidavit must state that the total value of the deceased's estate does not exceed $50,000 and that it is entirely in cash, and must be accompanied by an inventory in duplicate setting out the particulars of the estate. HAD can then issue a Notice of Recognition of Estate in lieu of applying to the Probate Office for a Grant of Probate. In this case, the applicant or any other third party dealing with the estate will be given immunity from the provisions of the law on unauthorized handling of the estate.The Director of Home Affairs also has the power to(a) to issue a Certificate of Requirement to authorize the making of payments from the bank account of the deceased, e.g. to pay for the funeral expenses of the deceased and the living expenses of the dependants of the deceased;(b) Issue of "Certificate of Need to Inspect Bank Safe Deposit Box";(c) Issue of "Authorization for Removal from Bank Deposit Box".✅ If the estate (cash, bank deposits and MPF only) does not exceed $150,000, it can be dealt with by the Official Administrator in a summary manner without the need to engage a solicitor. If the funeral and burial expenses of the deceased have been paid by you in advance, you may apply to the Official Administrator for a refund of the funeral and burial expenses paid by you.✅ If the amount of the estate exceeds $150,000 but the composition of the estate is simple and uncomplicated, you may consider applying to the Public Applications Unit of the Probate Office to take over the estate of the deceased. If the Registrar considers it appropriate, assistance will be provided. ✅ In other cases, consideration may be given to engaging a solicitor. There is no standardized fee for an attorney to handle an estate, so you can negotiate with an attorney you know well.Step 5: Formal Application for Probate in CourtThe applicant has to submit documents to the Probate Office in support of his/her application to prove his/her entitlement to a Grant of Probate, e.g. death certificate of the deceased, original and copy of the deceased's Will (if applicable), documents showing the relationship between the deceased and the applicant, e.g. marriage certificate, birth certificates of the children, etc. The applicant has to sign an Execution of the Will, which will be signed by the applicant and the applicant will be entitled to a grant of probate. The applicant is required to sign an affidavit of the executor or administrator. The applicant is also required to prepare and sign an affidavit verifying a list of assets and liabilities and a list of the deceased's assets and liabilities in Hong Kong at the date of death. The applicant is required to answer questions raised by the Official of the Probate Office to the satisfaction of the Official.If, after the applicant has submitted all documents to the Probate Office (and the Grant of Probate has not yet been issued), it is found that the deceased had other assets. In this case, the applicant may submit a further Affidavit verifying the list of additional assets and liabilities. However, if the Probate has been duly issued, the applicant may bring along the Affidavit and the Affidavit of Verification of Additional List of Assets and Liabilities to the Probate Office to apply for amendments.Step 6: Distribution of EstateAfter obtaining a Grant of Probate, the Executor or Administrator will need to pay the deceased's debts (e.g. credit card debts), taxes (e.g. salaries tax, profits tax), funeral expenses, and other expenses (e.g. attorney's fees and court costs for the settlement of the Grant of Probate) out of the deceased's estate. The deceased's estate can then be distributed to the beneficiaries of the estate. If there is a will, the estate will be distributed according to the wishes of the testator. If there is no will, the estate will be distributed to the beneficiaries in accordance with the law of intestate succession. Details of the order of priority are set out in the Intestates' Estates Ordinance, Cap. 73, section 4 of the Laws of Hong Kong.

I am a Hong Kong resident, should I apply the laws of the Mainland or Hong Kong to inherit my family's estate in the Mainland?What is the difference and what are the potential risks? What do I need to know about cross-border inheritance? Cross-border Inheritance in the Mainland and Hong KongMore and more people residing or purchasing properties in the Mainland often encounter cross-border inheritance issues, and there are two common scenarios.>After a Mainland resident passes away, he/she has left funds or stocks in a bank in Hong Kong, or he/she has real estate in Hong Kong, and these assets in Hong Kong need to be processed in Hong Kong for inheritance;>If a Hong Kong resident passes away and leaves real estate or capital in a bank in the Mainland, his assets in the Mainland need to be inherited in the Mainland.Application of Law: Who has the right of successionThe laws of Hong Kong and the Mainland are the same in determining the right of succession, i.e. the law of the place where the immovable property is situated applies to immovable property (e.g. real property), while the law of the place where the decedent's domicile is situated applies to movable property. In other words, if a Mainlander has left an estate in Hong Kong, the law of Hong Kong applies to the domicile of the heir to determine who has the right of succession to the estate in Hong Kong.For cash and stocks in Hong Kong bank accounts, the law of the place of residence of the heir, i.e. the Mainland, will determine who has the right of succession.If a Hong Kong resident has left an estate in the Mainland, the law of the Mainland will determine who has the right of succession in respect of the real estate in the Mainland, whereas the law of the place of residence of the decedent, i.e. the law of Hong Kong, will determine who has the right of succession in respect of the cash in bank accounts in the Mainland.   -Immovable property belongs to the place; movable property belongs to the person.Q: What is the determination of "domicile" in the Civil Law?A: Article 15 of the General Principles of Civil Law stipulates that: A citizen's domicile shall be the place of residence of his domicile, and if the place of habitual residence does not coincide with the domicile, the place of habitual residence shall be deemed to be the domicile.According to the laws of Mainland China, the order of succession in Hong Kong and Mainland China is that the estate of the decedent shall be divided equally among the surviving first-order successors (spouse, parents and children), and if none of the first-order successors is alive, the surviving second-order successors (siblings, grandparents and grandparents) shall succeed to the decedent's estate.Legal Order of Succession in the MainlandAccording to Hong Kong law, if the decedent has a spouse or children, the parents have no right of succession; if there is both a spouse and children, the spouse receives a fixed amount (HK$500,000) and half of the remainder, and the other half of the remainder goes to the children in joint succession and is divided equally.The biggest difference between Hong Kong and Mainland China is that the first order of successors under Mainland China's inheritance law includes parents, whereas Hong Kong's inheritance law is generally more favorable to spouses and not so favorable to parents. Inheritance Jurisdiction. Hong Kong Estates of Mainland ResidentsFor estates left in Hong Kong by Mainland residents, application should be made to the High Court of Hong Kong for probate (in the case of testamentary succession) or for an administration order (in the case of legal succession or where there is a will but the will does not appoint an executor).If the estate is immovable property such as real estate, the administrator will be determined in accordance with the laws of Hong Kong. If the estate is movable property such as bank deposits or stocks, the High Court of Hong Kong will determine the successor in accordance with the provisions of the laws of the Mainland and grant the right of administration of the estate to the person who has the right of inheritance. Such notarized documents need to be authenticated by the foreign affairs department authorized by the Ministry of Foreign Affairs of the PRC. After obtaining the High Court's authorization of probate, the administrator may, by virtue of the Court's order, contact various institutions such as banks to handle the procedures for distribution of the estate to the successors.Mainland Estates of Hong Kong ResidentsFor immovable properties such as houses, Mainland laws are applicable. The decedent can go directly to the notary public department in the Mainland to apply for a notarization of inheritance, and needs to submit relevant data (proof of identity of the decedent, proof of relationship with the decedent, etc., which need to be notarized by a judicial notary public in Hong Kong and Taiwan) to prove that the decedent has the right of inheritance, and the notary public department of the Mainland will issue a certificate of inheritance upon receipt of the relevant data and confirmation of the decedent's right of inheritance. With the Certificate of Succession Rights, the legatee shall apply to the relevant authorities for the transfer of real estate (statutory succession and testamentary succession are exempted from Deed Tax, but bequests are not exempted from Deed Tax). In respect of estates of movable properties such as bank deposits left in the Mainland by residents of Hong Kong camping in the Mainland, Hong Kong law shall apply to determine the successor. You should apply to a Hong Kong notary public appointed by the Ministry of Justice for a notarization of declaration of succession rights (renunciation of succession rights), and then apply to a notary public in the Mainland for a notarization of succession rights, and then apply to a bank or other institution for the transfer of the estate to the heir with the notarization of succession rights. As the notary publics in the Mainland are not familiar with the procedures of applying Hong Kong laws, this process may be more complicated.It is important to discuss the actual situation, the practical procedures and the relevant tax issues (Hong Kong status).It is important to seek professional assistance.

The estate of a person who dies intestate with an estate in Hong Kong shall be distributed in accordance with the provisions of the Intestates' Estates Ordinance, Chapter 73, Laws of Hong Kong, as follows (1) If there is only a spouse and no children, parents or full blooded siblings or heirs of full blooded siblings, the estate shall be inherited by the spouse.(2) If survived by a spouse and heirs, the spouse shall receive first an interest in the estate of HK$500,000 and the remainder shall be divided into two shares, one to be received by the spouse and the other to be equally divided among the children.(3) If the deceased leaves no children but leaves a spouse and any of the following: a parent, a full-blooded sibling or a child of a full-blooded sibling, the spouse shall receive first an interest in the estate of HK$1,000,000 and the remainder shall be divided into two shares, one for the spouse and one for the parent, if the parent survives him or her, or if there is no parent, the whole of the estate, or the whole of the children, and the remaining part shall be divided into two shares, one for the spouse and one for the children. If there is no surviving parent, the remaining portion shall be divided into two shares, one for the spouse and the other for his or her father or mother, both of whom shall receive the same share if they are survived by their parents, and if there is no surviving parent, then the share shall be divided equally amongst all the brothers and sisters.(4) If the deceased is survived by children and does not leave a spouse, the children shall share his estate equally.(5) If the deceased does not leave a spouse, children or parents, the following persons shall be beneficiaries, in that order of priority(i) brothers and sisters of full blood; (ii) brothers and sisters of half blood; (iii) brothers and sisters of half blood.(ii) siblings of half-blood; (iii) grandparents and grandchildren; and(iii) grandparents; and(iv) siblings of full blood (i.e. half-brothers and half-sisters) of their parents, i.e. uncles, aunts, uncles, aunts and aunts; (v) half-brothers and half-brothers of their parents, i.e. aunts, uncles, aunts and aunts; and(v) siblings of half blood (i.e. half-brothers or half-brothers) of their parents, i.e. uncles, aunts, uncles and aunts.Such a distribution of estate may cause great problems and bring a lot of inconvenience to the heirs. Example 1A family of four, the father died, leaving the mother with a son and a daughter. The estate consists of a residential unit valued at HK$12,000,000 and HK$500,000 in cash, which the father held separately and lived with the mother. After the death of the father, according to the "Intestates' Estates Ordinance", the mother can get HK$500,000 first, and the remaining residential unit with a market value of HK$12,000,000 has to be divided into two, with the mother getting HK$6,000,000, and the son and the daughter getting the remaining HK$6,000,000, i.e. HK$3,000,000 each. 000, i.e. HK$3,000,000 each. The problem arises that if the son or daughter asks to sell the flat to get his/her share of the money, the mother cannot refuse and the mother may lose her home. Example 2Many young couples in Hong Kong nowadays do not want to have children. If the husband dies and they have no children, but they have surviving parents or siblings, the total value of the husband's estate is HK$11,000,000, and the wife receives HK$1,000,000, and the rest of the HK$10,000,000 has to be divided into two parts, each of which is HK$5,000,000, and the wife receives one part, and the other part has to be given to her. The wife gets one share and the other is to be given to the deceased husband's parents, or if the parents are deceased, to the husband's siblings in equal shares, which may not be the couple's wish. Of course, if the family is characterized by filial piety and brotherly love, the situation mentioned in the above examples will not occur. Family members may be willing to transfer their benefits from the estate to a certain family member, such as the children in Example 1 may transfer their interests to their mother, the in-laws in Example 2 may transfer all the benefits from their son's estate to their daughter-in-law, or the siblings may transfer all the benefits from their brother's estate to their sister-in-law. The parties concerned need to sign a Deed of Family Arrangements. However, the signing of this Deed requires the payment of additional solicitor's fees, and if the interests to be transferred include properties, stamp duty may have to be paid, and all these troubles can in fact be avoided by the signing of a will by the deceased before his death. Some people may think that there is no problem if the deceased's spouse is allowed to hold all the deceased's estate without signing a deed of family arrangement or asserting his/her rights on the basis of mutual trust, as the family members are harmonious anyway. However, things change. If a beneficiary has financial problems and goes bankrupt, the Official Receiver may recover his/her interest in the deceased's estate on behalf of his/her creditors; or if a beneficiary is divorced, his/her divorced spouse may recover his/her interest in the deceased's estate in the Family Court as part of the distribution of the divorced couple's property. So, a will is better than no will at all!