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最新的《財政預算案》中，政府雖然面臨著巨大的財政壓力，但對於創新科技的投入卻絲毫不減，彰顯了港府對創科領域的深度關注與支持。此次，政府建議注資5億元於「BUD專項基金」，為申請企業提供700萬元資助外，再撥加額外100萬元「電商易」專項，以鼓勵本地創新科技企業積極進軍跨境電商和內地網上零售市場。   內地電商市場規模之龐大和潛力之高，實在毋庸置疑。2023年，國內網上零售市場規模已達至154,264億元人民幣，佔社會消費品零售總額近3成。其中，進口跨境電商的銷售額亦高達5,500億元人民幣。 而那邊廂的東南亞地區，電子商務市場也呈現出勃勃生機。特別是印尼，得益於疫情、網路及手機的普及，以及金融科技的急速發展，其電商市場在過去10年間實現了驚人的增長，從2012年的1.4億美元增長到2022年的156億美元。這些趨勢，為本地企業提供了巨大的發展機遇，跨境電商業務的前景可謂一片光明。   政府此次設立的「電商易」專項資金，為本地創科企業注入了強大的動力。這筆資金可助力企業在海外及內地電商市場中開疆拓土，實現更廣闊的業務拓展。然而，要成功轉型為電商企業，除了資金的支援外，還需要企業具備清晰的電商營運理念和尋找合適的技術合作夥伴。   許多企業在轉型初期往往急於求成，匆匆成立電商部門。但根據筆者的觀察，這種做法往往難以取得理想的效果。若企業缺乏電商營運經驗，盲目設立電商部門可能會導致資源浪費和操作混亂。因此，我建議企業在轉型過程中應謹慎行事，可以考慮聘請具有豐富經驗的電商項目經理來協助推進專案，並由其主導去尋找技術合作夥伴。   在選擇技術合作夥伴時，企業需要注意一些關鍵點。首先，要求對方提供項目示範或成功案例參考，以確保其具備實施專案的實力和經驗。其次，在簽訂系統開發合同時，應明確列出電商系統的交付條件和時間表，以確保項目按時按質完成。此外，還應在合同中規定系統交付延誤的處罰措施。最後，雙方還應就售後服務指標達成共識。   申請「BUD專項基金」需要遵循一定的程式和步驟，例如準備全規格的檔和單據。近年來，市場上湧現出了一批專門協助企業申請政府資助的顧問公司。企業在選擇這類顧問公司時應保持警惕，盡量選擇有成功案例和良好聲譽的公司合作，也應考慮選擇那些「不成功不收費」顧問公司，以降低申請風險。而SMEBro 從2016年就開始協助超過200家企業申請政府資助，成功率達99%，而且我們不成功不收費，讓各位企業主放心選擇。   香港中小企業如何藉由BUD專案進軍內地電商市場？ 本文將透過一個香港帽業品牌的真實案例，揭秘其成功拓展內地市場的策略與步驟，為其他香港企業提供寶貴的經驗與啟示。   在電商熱潮的推動下，一家擁有多年歷史的香港中小企業，專注於日本品牌帽子的批發和銷售，憑藉在香港的8名員工團隊，實現了年營業額約500萬港幣。 該企業不僅涉足出口業務，也透過分銷商將產品推向香港各大百貨公司。 為了拓展市場，該企業計畫於2021年進軍中國內地，開設天貓網店並實施線上廣告策略。   在申請BUD專案資金時，企業期望獲得120萬港幣的資助，最終成功獲批約60萬港幣。 這筆資金將用於以下方面：   在中國內地設立業務單位。 在香港增聘2名員工，專職負責內地業務。 成立天貓商店，並聘請內地代營運服務商。 進行線上廣告推廣。 拍攝產品照片和影片。   在提供專業建議方面，我們強調了以下幾點：   自2019年起，內地經營網店需取得電子商務營業執照。 這意味著企業必須在內地註冊公司，並在申請營業執照時明確包含「網路經營」的業務範圍。 BUD專案要求所有涉及內地網店的專案必須先取得電商營業執照。 考慮到疫情導致的通關問題，我們可以利用熟悉的關係網絡協助客戶在內地解決牌照申請的繁瑣流程。 由於專案涉及日本品牌的推廣，企業需在內地進行商標註冊。 雖然正式批准商標註冊需要近一年的時間，但若能獲得內地國家智慧財產局所發出的受理商標註冊收據，這也符合BUD基金批准機構的要求。 這項訊息往往是企業申請者所忽略的。 在香港聘請員工處理內地業務是可行的，企業不必一定在內地聘請員工。 鑑於企業僅經營網店而無需設立實體店，可以考慮在內地聘請一家代運營服務商來負責日常營運。 透過實施這些措施，企業成功地在內地市場開設了天貓網店，並有效地進行了線上廣告推廣，進一步擴大了商業版圖。   香港中小企業借助BUD專案拓展內地電商市場，不僅需要掌握專案申請的要點，也要瞭解內地市場的特殊要求。 透過專業的指導和策略規劃，企業可以實現順利的市場拓展，抓住內地電商的巨大商機。

很多香港老闆說申請BUD很難，成功率低於五成？其實只要你注意這些小細節，申請成功簡直so  easy啦！分享幾點小tips：第一、專案的設定和實施方案不夠清晰。對計畫的採取行動需要有詳細的描述和可預期結果，你的方案必須要具體、可行、可測量的。第二、財務規劃不合理。在申請的時候需要提供預算計畫，這些預算一定要基於市場實況來評估，不要讓預算脫離現實。還要列出資金用途，每一分錢都要列清楚，比如把租金和裝修費用分開列，透明度高了，資助金額自然就不會少。第三、沒有解釋專案是如何符合BUD專項補貼的目標和原則。清晰具體的闡述如何通過專案提升品牌、升級運營或內銷業務是申請被接受的關鍵點。想要避免申請被拒，關鍵在於詳細的規劃和準備。所以我更建議找專業的諮詢團隊或者pm我幫忙申請並在實施中盡可能地減少錯誤和疏忽，節約大量的時間並提升申請成功的可能性。

北上消費成港人近年新常態，內地瘋傳一篇以「深圳，猛吸香港錢」為題的文章，當中揭露了部分本港被深圳反向吸金的數據。該文章引述中國人民銀行深圳市分行統計，指2023年港人在深圳的非現金消費總額超過86億元人民幣，更以「香港這樣一隻現金奶牛」來形容。   據統計處數據，2023年香港零售業總銷售額約為4067億港幣，較2022年上升16%，但較2018年和2019年分別降低16%和9%。根據本報報道，深圳統計顯示月均有550萬港人北上，人均消費約670元人民幣，意味每月約36億元人民幣(39億港元）流入內地。而根據統計處數據，去年12月零售業總銷貨額約為363億港元，如以本港單月在深圳的消費額計，相當於零售消費力至少一成。   文章指出，港人北上消費的主要原因在於「價格差」。有北上消費的港人表示，如果在香港做按摩，大概要花400-500港元一個人，但在深圳只需298人民幣，不僅便宜而且更舒服。有按摩技師直言「沒有香港人，我們就沒飯吃了。」文章又舉例指，香港超市的商品價格較內地貴很多，尤其是肉食和蔬菜，近期火熱的「福田山姆超市9個裝的牛角包，平均一個只賣4元；而在香港的西餅店裡，一個至少都要賣10元左右。」   現時「北上消費」已成為港人消費新常態，據香港入境處統計，去年香港居民約有5300萬人次北上，有四分之三是經由港深口岸出境。去年下半年，港人經港深口岸北上的人數逐月遞增，從6月的408萬增長至12月的668萬人次，增幅63.7%。   文章引用人民銀行深圳市分行統計，去年單計港人在深圳的「非現金消費總額」便超過了86億人民幣，按年急增約70%，港人在深圳的消費宗數年增約220%。文章以「香港這樣一隻現金奶牛」來形容港人，指出目前在靠近口岸的主要商圈旁邊，都不難發現一些「面向港人口袋的服務業態」，目的就是要賺香港人錢，而深圳市政府也順水推舟，陸續推出便利港人來深消費的政策。   最後，文章慨嘆港人來深圳已經變得稀鬆平常，「十年河東、十年河西。以前是內地客大包買爆香港，現在換港人大包小包、穿洞洞鞋走遍深圳」，亦不禁反問「越來越多深圳的朋友去香港，都有一個疑問，香港還有啥是深圳買不到的呢？」   而最近復活節四日連假結束，大批外遊市民回港今日（2日）恢復上班。入境處數字顯示，昨日（1日）有逾59.7萬人次入境，當中88%是香港居民，另有32.7萬人次旅客出境，是連假以來最少的一天。計及連假前夕，由上周四至昨天（3月28日至4月1日）累計5天，香港居民有逾228.5萬人次出境，同期有逾190萬人次入境，逆差38.4萬人次。 港人北上方面，累計5日有169.4萬人次北上，單日最多人北上是周日（31日）的接近53萬人次，昨日仍有38.6萬人次作最後衝刺   復活節長假期首三天累積168萬人次離港外遊、北上，本地多個景點不見人潮。香港餐飲聯業協會會會長黃家和今早（1日）於電臺表示，今次連假離港人潮對餐飲業有很大影響，針對夜間生意，跌幅更達4成或以上，對業界「響幾大警號」。 黃家和指，過去1個月估計全港有近二、三百間食肆結業，預計2024年市道會持續下行，連假後整體消費會進一步下跌。 入境處數字顯示，前日（30日）有45萬港人出境，復活節長假期首三日累計有168萬人次離港，當中75%約126萬人次北上。黃家和接受港臺節目《千禧年代》訪問時指，過去3日有超過100萬港人外遊北上，每日出入境人數都有逾100萬，對餐飲業有很大影響，而雖有估算生意會受影響，但今個假期與上年同期相比，整體下跌三成。 他又提到，今次假期整體日間生意已少近兩成或以上，至於夜間生意起初曾預計會下跌三成，惟現在可能跌超過四成以上，形容今個假期對餐飲業「響幾大警號」。 今次令餐飲業信心有「些少動搖」，因目前港人北上成風，港府的盛事經濟，雖可帶動遊客、市民參與，但僅作為地區性活動，只有鄰近尖沙咀、維港兩岸能夠受惠。他又指，有留意澳門亦受北上潮影響，但政府「出盡法寶」吸引內地旅客，香港反而只靠民間「單打獨鬥」，未來餐飲、零售、旅遊或要以「打包式」服務，帶同澳門旅客來訪。 黃家和續稱，現時不少餐廳，尤其北區的餐廳相繼倒閉，因為北區市民北上消費情況「非常嚴峻」，甚至有不少超級市場無力支撐，「（市民）連買餸都上去深圳買」。他指，過去一個月全港有近二、三百間食肆結業，新店開業則少很多。預計2024年的市道不景會持續，4月份整體消費亦因年初節日完結而進一步下跌，未來或要等到母親節或之後，市道才有望受到刺激。惟他又提到，未來暑假會更擔心年輕人北上消費，香港則需要「好大突破、轉型」。   面對如此嚴峻形勢，難道香港餐飲就沒有別的出路了嗎？香港飲食文化本地穩住並如何走出去，成為香港政府頭疼的問題。   別忘記，香港政府有700萬的BUD資助可以免費拎！飲食業都可以申請BUD， 將香港飲食文化開拓推廣到大陸市場。 我們的客戶張生在大灣區廣州開設港式茶餐廳，其中有項資助為增聘員工，客戶為保持原汁原味的水準因此招聘的都是香港人，務求將香港茶餐廳文化發揮得更好！ 他看到了如今港人北上消費的熱潮，自己在香港的茶餐廳生意比以往有明顯下降，亦看准了大陸的飲食市場機遇，計畫在大陸拓展餐飲連鎖品牌市場。   於是張先生就在大陸深圳租賃辦公場所，招聘員工、租賃場地進行餐飲的培訓及推廣。 按商業計畫書，張先生在大陸一共計畫投資500萬元，那麼理論上來說，他可以獲得最高250萬元的香港政府BUD補貼。   目前張先生的第一批BUD申請已經獲批，批復總金額為港幣96萬元。 張生非常感激BUD資助挽救了他的餐廳，並能進一步擴大自己的商業版圖。

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!