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一個人去世後可能會留下一些遺產，例如銀行存款、汽車、股票、物業等等。任何人處理死者的遺產前，必先要到香港高等法院遺產承辦處提出遺產承辦，依照法律程式從而取得遺產承辦書。遺產承辦書是由遺產承辦處發出的一份法庭文檔，授權遺囑執行人或遺產管理人，領取所有遺產，清還死者的債項及分配遺產予遺產受益人。遺囑執行人的權力是來自死者的遺囑，所以他 / 她的權力和責任由立遺囑人去世那一刻便開始。而遺產管理人的權力是來自遺產管理書，所以他 / 她的權力和責任應由遺產管理書上的日期開始，而不是從死者去世那一刻開始。   處理遺產承辦的程式如下:   第一步: 收集死者的財物及負債以擬備清單 首先，遺囑執行人或遺產管理人須逐處去搜查死者的所有個人財物及負債資料，例如: 放置在家中或保險箱內的財物、銀行存款、信用咭欠款等等，以擬備財物清單，此清單會列於遺產的資產及負債清單並呈交遺產承辦處。 第二步: 尋找死者的遺囑 死者有否 訂立遺囑，會直接影響申請遺產承辦書的程式及誰人可繼承遺產，所以必須確定死者有否訂立遺囑。可行的途徑包括：檢查死者的所有私人文檔、向死者的親友、財務及法律顧問查詢、檢查死者的銀行保險箱。還有，如果已聘用律師申請遺產承辦書，可要求該律師透過香港律師會進行遺囑搜查，看看死者有否透過其他律師在香港訂立遺囑。 第三步: 確定由誰人到法院提出遺產承辦 如死者有訂立遺囑，便應由遺囑執行人提出遺產承辦，並申請遺產承辦書。但如死者沒有訂立遺囑，根據《無爭議遺囑認證規則》（香港法例第10A章）第21條，可提出的申請人仕的優先次序如下：(a) 配偶，(b) 死者的子女，(c) 死者的父親或母親，(d) 死者的兄弟姊妹。一般來說，應該由享有較高優先權的人仕提出遺產承辦，並申請遺產承辦書，但如果享有較高優先權的人仕已去世或想放棄獲得遺產承辦書的權利，則享有較低優先權的人仕便有權提出遺產承辦，並申請遺產承辦書，但須證明較高優先權的人仕已死亡或已放棄權利。遺產承辦書不可以發給超過四名人士，如遺產涉及未成年的受益人或享有終身權益的人，則必須發給不少於兩名人士。 第四步: 商議是否需要聘請律師處理遺產承辦 這視乎遺產的數額及其複雜程度而定，例如:✅ 如遺產全部是金錢而數額又不超過50,000元，申請人可以將申請表格及一份誓章遞交至民政事務總署。該誓章必須聲明死者的遺產總值不超過 50,000 元而且全部是現金，同時亦須附上一式兩份的清單以列明遺產的詳情。民政事務總署便可就遺產發出確認通知書，代替向遺產承辦處申請遺產承辦書。在此情況下，申請人或其他處理遺產的第三者，便可以獲得豁免權，意即不會受到擅自處理遺產的法律條文約束。民政事務總署署長還擁有有以下的權力:(a) 發出「 需要支用款項證明書」 ， 批准從死者 的銀行戶口支用款項，例如: 支付死者的殮殯葬費用及死者生前所供養的人士 的生活費用；(b) 發出「 需要檢視銀行保管箱證明書 」；(c) 發出「 自銀行保管箱取去物品授權書」。✅ 如遺產 (只有現金、銀行存款及強積金) 的數額不超過150,000元，可由遺產管理官以簡易方式處理，而無須聘請律師。如果死者的殯殮葬費用已由你預先支付，你可以向遺產管理官申請歸還你所支付的殯殮葬費用。✅ 如遺產的數額超過150,000元，但遺產的組成既簡單亦不複雜，可以考慮到遺產承辦處的公眾申請組申請承辦死者的遺產。如司法常務官認為適宜，便會提供協助。✅ 在其他情況下，可考慮聘請律師處理。處理遺產承辦並沒有劃一的律師收費，可自行找相熟的律師商議。 第五步: 正式向法院申請遺產承辦書 申請人須向遺產承辦處提交支持申請的文檔，以證明有權獲得遺產承辦書，例如死者的死亡證明書、死者的遺囑正本及副本 (如適用) 、證明死者與申請人之關係的文檔，例如結婚證書、子女的出生證明書等等。申請人須簽署一份遺囑執行人或遺產管理人的誓章，申請人亦需要準備及簽署一份核實資產及負債清單的誓章，以及一份死者於去世當日在香港之資產及負債清單。申請人須解答遺產承辦處官員所提出的問題直至官員滿意為止。如申請人向遺產承辦處遞交所有文檔後 (遺產承辦書仍未發出)，但發現死者還有其他資產。在此情況下，申請人可再呈交一份核實資產及負債額外清單的誓章。但如果遺產承辦書已正式發出，申請人可攜同承辦書及核實資產及負債額外清單的誓章到遺產承辦處申請作出修改。 第六步: 遺產分配 獲得遺產承辦書後，遺囑執行人或遺產管理人需要從死者的遺產中，先清付死者的欠債 (例如: 信用卡欠款)、死者所欠的稅款 (例如: 薪俸稅、利得稅)、殯葬費用、及其他費用 (例如: 處理遺產承辦的律師費及相關法庭費用) 。隨後，便可以向遺產受益人分配死者的遺產。如有遺囑，便根據立遺囑人的意願去分配遺產。如沒有遺囑，便根據在無遺囑之遺產繼承法律下，將遺產分配予受益人。其優先次序之詳情，已列明在 香港法例第4條，第73章《無遺囑者遺產條例》。

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.

我是香港人，繼承家人在內地的遺產，應該適用內地還是香港的法律呢？區別在哪裡，有什麼潛在的風險？跨境繼承需要瞭解什麼問題？  內地香港跨進遺產繼承愈來愈多人在內地居住或置業經常會遇到中港跨境遺產繼承的問題，比較常見的有兩種情況:>內地居民過世後，在香港的銀行留有資金或股票，或在香港有房產，這些在香港的資產需要在香港辦理遺產繼承；>香港居民過世後，他在內地留有房產或在銀行留有資金，他的內地的資產需要在內地辦理遺產繼承。 法律適用：誰具有繼承權香港與內地在確定繼承權這一點上的法律是相同的，即不動產（如房產）適用不動產所在地法律，而動產則適用被繼承人住所（ domicile）所在地法律。也就是說，如果是內地人在香港留有遺產，則在香港的房產，需依照香港的法律規定來決定誰有繼承權。而在香港銀行戶口的現金和股票，則依照被繼承人的居所地即內地的法律來決定誰有繼承權。如果是香港居民在內地留有遺產，則在內地的房產，根據內地的法律來決定誰有繼承權；而在內地銀行的現金，則依照被繼承人的居所地法律即香港的法律來決定誰有繼承權。 －不動產屬地；動產屬人Q：民法中對於「住所」的判定？A：《民法通則》第十五條規定：公民以他的戶籍所在地的居住地為住所，經常居住地與住所不一致的，經常居住地視為住所。香港、內地繼承權先後順序按照中國內地的法律，在世的第一順序繼承人（配偶、父母、子女）之間平均分配被繼承人的遺產，如果第一順序繼承人都不在世，則由在世的第二順序繼承人（兄弟姐妹、祖父母、外祖父母）繼承。 內地法定繼承順序按照香港的法律，如果被繼承人有配偶或子女，則其父母無繼承權；如果既有配偶又有子女，則配偶獲得回定數額（50萬港幣）及剩餘部分的一半，剩餘部分另一半歸子女共同繼承，平均分配。香港與中國內地最大的區別在於內地繼承法第一順序繼承人含父母，而香港繼承法總體來說對配偶更有利，對父母並不那麼有利跨境遺產繼承適用法律VS繼承事務管轄權與法律理論不同的是，在實務（即對於財產的裁決、處理）中，不論動產還是不動產，財產位於哪個區域，就由哪個區域行使繼承事務管轄權。 內地居民的香港遺產 對於內地居民在香港遺留的遺產，應向香港高等法院申請辦理遺囑認證（如果是遺囑繼承）或者申請辦理遺產管理令（如果是法定繼承或雖有遺囑但遺囑沒有指定執行人）。 如遺產屬於房產等不動產，遺產管理人將依照香港法律決定；如果屬於銀行存款或股票等動產，則香港高等法院會根據內地法律規定確定繼承權人，並將遺產管理的權利授予該有繼承權的人，法院在根據內地法律規定確定繼承權人時，需要內地公證機關出具繼承權證明書及其他相關文檔，此類內地公證文書需要到中國外交部授權的外事部門辦理認證手續。在取得高等法院的遺囑辦理授權後，遺產管理人可以憑法庭命令與銀行等各機構聯繫か理將遺產分配給繼承權人的手續 香港居民的內地遺產對於房屋等不動產，由於適用內地法律。被繼承人可以直接到內地公證部門辦理繼承公證，需要提交相應的數據（被繼承人的身份證明，與被繼承人之間的關係證明等，需要由舌港的司法委託公證人辦理公證手續）證明被繼承人享有繼承權，內地公證部門在收到相關數據並覈實確認被繼承人的繼承權後，出具繼承權證明書。被繼承人憑繼承權證明書向相關部門辦理房產過戶手續（法定繼承及遺囑繼承可免契稅，但遺贈則不免契稅）對於營港居民留在內地的銀行存款等動產遺產，適用港法律確定繼承權人。應向司法部委託的香港公證人律師申請辦理繼承權（放棄繼承權）聲明公證，然後再向內地的公證機關申請辦理繼承權公證，憑繼承權公證文書向銀行等機構辦理將遺產轉給被繼承人。由於內地公證機關對於適用香港法律的程式不熟悉，這一過程的辦理可能比較複雜。更多實際情況的討論，實務操作的程式，以及相關稅務問題（香港身份）的討論。 最重要仍是找專業人士協助。    

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!

任何人如果沒有立遺囑而逝世，並且有遺產在香港，其香港遺產須根據香港法例第73章“無遺囑者遺產條例”規定，分配如下 :   (1)    如果只有配偶，而沒有子女、父母或全血親兄弟姊妹或其全血親兄弟姊妹的後嗣，遺產由其配偶繼承。 (2)    如果遺下配偶及後嗣，則其配偶先取得遺產中HK$500,000的權益，而餘下部份分為兩份，一份由其配偶取得，餘下一份由其子女平均分配。 (3)    如果離世者沒有遺下子女，但遺下配偶，及以下所述任何一人 : 父母、全血親兄弟姊妹或全血親兄弟姊妹的子女，則其配偶先取得遺產中HK$1,000,000的權益，而餘下部份分為兩份，一份為配偶取得，餘下一份由其父或母取得，如果父母尚在，則父母二人同得該一份，如果沒有遺下父母，則由全血親兄弟姊妹均分該一份。 (4)    如果離世者遺下子女，沒有遺下配偶，則其子女平均分配其遺產。 (5)    如果離世者沒有遺下配偶、子女或父母，則下列人士依次成為受益人 : (i)      全血親的兄弟姊妹; (ii)     半血親的兄弟姊妹; (iii)    祖父母及外祖父母; (iv)   其父母的全血親(即同父同母)的兄弟姊妹，即伯父、叔父、舅父、姑母及姨母; (v) 其父母的半血親(即同父異母或同母異父)的兄弟姊妹，即伯父、叔父、舅父、姑母及姨母。 這樣的遺產分配，可能引致很大的問題，帶給繼承者許多不便。   例子一 一個四口家庭，父親逝世，剩下母親和一個兒子及一個女兒。  而遺產包括一個價值HK$12,000,000的住宅單位，及現金HK$500,000，父親生前單獨持有該住宅，和母親同住。  父親死後，根據“無遺囑者遺產條例”規定，母親可以先取得HK$500,000，餘下市值HK$12,000,000的住宅單位便要分成兩份，母親佔HK$6,000,000，兒子和女兒平均分配餘下的HK$6,000,000，即每人HK$3,000,000。  問題便出現了，如果兒子或女兒要求將該住宅出售，以取得其應得的金錢，母親不能拒絕，這樣母親便可能失去了居所。   例子二 香港現今的年輕夫婦中，有不少都不想生孩子，如果丈夫逝世，他們沒有孩子，但是有父母尚存，或兄弟姊妹健在，丈夫的遺產總值是HK$11,000,000，妻子取得了HK$1,000,000之後，餘下的HK$10,000,000要分成兩份，每份HK$5,000,000，妻子取得一份，另一份要給已逝丈夫的父母，如果父母已逝，則給丈夫的兄弟姊妹均分，這可能不是這對夫婦的意願。   當然，如果家庭是父慈子孝、兄友弟恭，便不會發生上述例子的情況，家庭成員可能願意將其從遺產的得益轉給某一位家庭成員，例子一的子女可以將其權益轉給他們的母親，例子二的公公婆婆可以將兒子遺產的得益全數轉給媳婦，或兄弟姊妹從其兄弟的遺產得益全數轉給他們的嫂子，有關各方需要簽署一份家庭安排契約(Deed of Family Arrangements)，可是，簽署這份契約需要支付額外的律師費，而且，如果轉讓的權益中包括物業，可能要支付印花稅，這些煩惱其實只要死者在生前簽署一份遺囑，便可以避免。   有些人可能覺得，反正家庭成員和睦，在互信的基礎上，不簽署家庭安排契約，也不主張其權利，讓死者的配偶持有全部死者的遺產，便沒有問題。  但是，世事多變，如果有受益人自己的財務出現問題，招致破產，破產管理官可以代表債權人追討其於死者遺產中的權益，又或者，有受益人離婚，其仳離的配偶可以在家事法庭追討該受益人於死者遺產中的權益，作為離婚夫妻財產分配的一部份。   所以，立了遺囑總比沒遺囑好!

香港遺產繼承程式概述   香港遺產繼承的程式，根據死者去世時是否留下有效的遺囑並已經指定遺囑執行人而有所不同。 總體上說，香港遺產繼承的程式主要是，首先，有權管理死者遺產的人應向香港高等法院遺產承辦處申請被法庭任命為遺產管理人(或遺囑執行人)，然後，遺產管理人(或遺囑執行人)依法將遺產分給其他有權繼承的受益人(繼承人)或通過其他方式管理遺產   確定誰有權向法庭提起做遺產管理人(遺執行人) 在向法庭提出遺產承辦申請之前,首先要確定誰是有權申請做遺產管理人(遺囑執行人)的人。一般來說，如果死者留有有效的遺囑，而遺囑中已經指定了遺囑的執行人,則該遺囑指定的執行人是有權向法庭申請作為遺囑執行人管理遺產的人。反之，如果死者沒有留下遺囑，或者雖然留下遺囑但是在遺囑中沒有有效地指定遺囑的執行人，則應該根據法律規定的順序來判斷誰有優先的權利申請做遺產管理人。有關在香港法律下,申請做死者遺產的管理人的優先順序。   申請做遺產管理人的程式 在死者沒有留下遺囑或者遺囑沒有有效地指定遺囑執行人的情況下,按照法律規定享有優先權的人可向法庭申請被任命為遺產管理人。相關申請應該向香港高等法院遺產管理處提出。 提出被授予遺產管理書的申請通常需要提交的文檔包括: 一份申請成為遺產管理人的申請誓章，根據申請人的身份不同(例如是死者的配偶或者是子女或者父母)，申請誓章的內容有所不同； 如果死者是以香港以外的地方作為居籍，這需要另外提供一份單方申請的誓章作為支撐,該單方誓章需要說明，根據死者居籍所在地的法律，申請人是有管理死者遺產的人士。 支持上述申請的證據文檔，包括死者的死亡證書、申請人的身份證明文件、證明死者與申請人之間親屬關係的文檔(例如出生證明、結婚證等)、證明優先權在前的人士已經死亡或者放棄優先權的文檔。 如果死者是以香港以外的地方作為居籍，則還需要提交一份死者居籍地的律師出具的法律誓章，證明在當地法律下申請人是有權管理死者遺產的人士。   法庭收到申請人的申請文檔後,一般會在1-2個月左右做出第一次回復· 法庭的回復通常是以質詢的方式進行·法庭的質詢是法庭通過信件的方式對於申請人的申請提出的疑問,同時要求申請人補正、提交補充文檔、或修改相關文檔。申請人需要根據法庭的質詢進行修改、補正、提交補充文檔,直到法庭滿意，才會發出遺產管理書。   如果申請人是香港以外的人士,則法庭會要申請人提供擔保,以保證他/她被任命為遺產管理人之後，在管理遺產的過程中，不會損害其他人(例如其他繼承人)的利益。   申請做遺囑執行人的法律程式 死者如果遺留有遺囑,且在遺囑中有效地指定了遺囑執行人，則該遺囑中指定的遺囑執行人應該向法庭申請做遺囑認證，以使自己被法庭任命為遺囑執行人。   向法庭提交的遺囑認證的申請，需要提交以下文檔: 一份遺囑的原件; 一份申請遺囑認證，從而使自己成為遺囑執行人的申請誓章: 。如果遺囑並非是由香港執業律師見證的，這通常需要提交遺囑見證人的誓章，說明遺囑是在什麼情況下訂立的; 申請人的身份證明文件; 如果該遺囑的有效性會按照外地法律來決定,例如立遺囑人不以香港為居籍且遺囑並非在香港訂立,則法庭可能會要求申請人提交外地律師出具的法律誓章，證明該遺囑在可適用的外地法律下是合法有效的。   管理死者遺產的程式 在取得法庭發出的遺產承辦書後，該遺產管理人(或遺囑執行人)就可以憑該遺產承辦書向銀行、證券公司等領取遺產，辦理遺產過戶手續，將遺產分給其他有權繼承的受益人· 這一過程通常是不需要法庭介入或參與的·如果任何繼承人認為自己的繼承權利受到了遺產管理人的侵害，可以向法庭提起訴訟。

王婆，一位土生土長的香港居民，平日裏最操心的並非自家那間小鋪的生意，而是身後事——尤其是她在內地那幾處物業和銀行存款，將來如何妥帖地傳給兒孫。王婆深知，香港與內地的法律體系不盡相同，這遺產分配之事，可不能馬虎。今天，我們就以王婆的擔憂為引，深入剖析一下香港居民去世後，內地遺產究竟該如何分配。   一、內地遺產的“兩面派” 當香港居民（被繼承人）離世後在內地留下遺產，其繼承與分配遵循以下原則： 不動產（物業）：王婆在珠三角擁有一套別墅和幾間商鋪，這些屬於“不動產”。根據內地繼承法進行繼承與分配。這意味著，對於被繼承人在內地擁有的房地產等不動產，其繼承權歸屬、繼承順序、繼承份額等均按照內地法律相關規定執行。 動產（銀行戶口、股票帳戶）：再看王婆在內地各大銀行的存款、股票帳戶裏的投資，這些都是“動產”。受死者居籍地（即香港）繼承法律管轄。也就是說，王婆的子女們想要繼承她的銀行存款和股票，得按照香港那一套規矩來操作。   二、香港遺產處理：遺囑先行 若香港居民被繼承人在香港與內地均有遺產： 遺囑繼承：王婆若已在生前立下遺囑，子女們得先拿著遺囑向香港高等法院遺產承辦處申請遺囑認證書，用以處理被繼承人在香港的遺產。 無遺囑繼承：萬一王婆沒來得及立遺囑，其遺產將按《無遺囑者遺產條例》進行分配，繼承順序依次為配偶、子女、父母。   三、內地遺產過戶：公證是關鍵 自2021年民法典及遺產管理人制度實施以來，內地遺產的過戶手續也有了新玩法。王婆的子女們要想接手她在內地的遺產，需遵循以下步驟： 向內地公證部門申請辦理繼承的證明書，這是後續遺產過戶手續的基礎。 憑繼承權證明書向各相關單位辦理遺產過戶手續。 在此過程中，有權繼承人需提交一系列資料，包括但不限於： 香港中國公證聲明書，詳述受益人與死者的關係、各受益人身份資料、繼承意向（同意或放棄）、被繼承財產資訊以及必要的法律意見書等。   四、爭議調解：專業力量來幫忙 要是幾個子女在繼承問題上有分歧，或者有人不配合，那就得找專業的法律人士來調解，甚至可能得通過訴訟途徑解決。畢竟，家和萬事興，遺產糾紛鬧大了，不僅傷感情，還可能讓王婆辛辛苦苦攢下的家業縮水。

我們的一位客戶小麗，在內地生活的普通女孩子，突然得知遠在香港的外公離世，並留下了遺產。對於從未涉足過跨境繼承領域的小麗來說，如何合法、順利地繼承這筆香港遺產，無疑是一場考驗。內地居民繼承位於香港的遺產，屬於跨境遺產處理，因此需要分別在內地和香港辦理相關事宜。   小麗首先要做的，是在內地公證處進行一系列公證手續： 被繼承人死亡事實公證； 親屬關係公證，詳細記載被繼承人死亡時其配偶、子女、父母的情況； 結婚證公證； 戶口名簿公證； 遺囑公證（若有）或死者生前無遺囑聲明公證； 繼承在港遺產的繼承權公證； 委託香港相關部門、機構、人士辦理繼承、領取、管理、處理、變賣在港遺產的委託公證。   出具並公證法律意見書 內地律師應根據香港律師或內地公證機構提供的要求，就繼承在港遺產出具法律意見書，並由公證處辦理公證。   簽署並公證相關文件 繼承人在遞交給香港高等法院原訟法庭的文件上簽字，包括但不限於《死者於去世當日在香港之資產及負債清單》、相關誓詞或誓章、《單方面申請》等，並由公證處進行公證。   外交部認證與審查 所有公證文書需經中國外交部認證後方可在香港使用。香港對遺產證據審查嚴謹，要求多數文件經過內地涉外公證機構公證並由中國外交部領事司認證。申請人可能需要就提交材料向遺產承辦處作出解釋。   在內地手續完備後，小麗委託香港律師或專業人士，向香港遺產承辦處提出承辦申請。此時，她需準備以下資料： 經內地公證機構公證的被繼承人生前各類證明文件，如出生證明、死亡證明、婚姻證明、戶口名簿、國籍證明等。 經內地公證機構公證的法律意見書。 申請人提交的申請書、授權書、誓言、誓章、擔保書   購買保險作為擔保 由於小麗是內地居民，非香港居民在申請遺產承辦時，通常會被要求購買保險作為履行“遺產代理人”職責的擔保，保費通常為遺產總值的4%至5%。這是為了確保小麗在後續遺產管理過程中能夠承擔相應責任。   領取“遺產授予書” 最後，香港遺產承辦處在收到完整且符合要求的申請材料後，會頒發“遺產授予書”，正式指定小麗為遺產管理人或遺囑執行人。這份文件是小麗後續進行遺產登記、評估、協調及分配給受益人的法定依據。   小麗繼承香港遺產的過程涉及兩地繁複的手續辦理，包括公證各類文件、出具並公證法律意見書、簽署並公證相關文件、進行外交部認證等。整個過程耗時較長，通常需要6個月至1年甚至更久，且對律師資質有嚴格要求。小麗唯有妥善規劃，積極尋求專業協助，才能確保手續合規、高效地完成，順利繼承外公的香港遺產。