# Legacy Planning in Hong Kong: Frequently Asked Questions > Sixteen questions on Hong Kong legacy planning: valid wills, probate fees and timing, small estates, intestacy shares, insurance beneficiary nominations, joint accounts, enduring powers of attorney, advance medical directives, Mainland property and estate duty. - URL: https://legacyplanning.hk/en/faq/ - Author: Hong Kong Succession Law Desk (https://legacyplanning.hk/about/) - Reviewed by: Hong Kong Succession Law Desk Editorial Board - Published: 2026-11-04 - Updated: 2026-11-04 - Language: en ## Wills ### Is a handwritten will without a lawyer valid in Hong Kong? It can be, if it meets s.5 of the Wills Ordinance: in writing, signed by a testator aged 18 or over with mental capacity, with two witnesses present at the same time who each sign in the testator's presence. No lawyer, language or format is required. The risks are ambiguity, omitted assets, a defective revocation clause and witnessing errors, which surface at the Probate Registry or in a family dispute. ### Can my spouse or children witness my will? They can witness, but any gift to a witness or the witness's spouse is void under s.10, though the rest of the will stands. Use adults with no interest under the will. ### Does marriage or divorce affect an existing will? Marriage revokes an earlier will unless it was made in contemplation of that marriage (s.13). Divorce does not automatically revoke a will; whether gifts to a former spouse survive depends on the current statutory wording and the drafting, so make a new will after divorce. ### Can a will deal with my life policy or jointly owned flat? Generally not. Death benefit under a policy with a nominated beneficiary is paid directly to that beneficiary, and a flat held as joint tenants passes to the survivor. Neither is part of the estate. Change the nomination with the insurer or sever the joint tenancy instead. ## Probate ### How much does a grant cost and how long does it take? For deaths on or after 11 February 2006: filing fee HK$265 and engrossment fee HK$72, with no value-based fee. The Probate Registry guide (Feb 2023) gives 5–7 weeks on average for simple cases; for solicitor-filed cases it pledges requisitions within 28 working days and the grant within 28 working days of compliance. Legal fees are additional and the whole process, including gathering documents, usually runs to months. ### The estate is small. Do we still need a grant? Not always. For deaths on or after 11 February 2006, a cash-only estate not exceeding HK$50,000 with no debts can use a Home Affairs Department confirmation notice (12 working days; not a grant, and banks decide whether to pay on it). An estate not exceeding HK$150,000 consisting only of cash, sole-name accounts or MPF can be administered summarily by the Official Administrator, who charges 5% on the first HK$1,000, 2.5% on the next HK$4,000 and 1% on the balance. ### The bank account is frozen. How do we pay for the funeral? Before paying the funeral provider, an executor, family member or other fit person applies to the Home Affairs Department for a Certificate for Necessity of Release of Money under s.60B of Cap. 10 and presents it to the bank holding the deceased's sole-name account. Do not use the deceased's ATM card or online banking. ## Intestacy ### Without a will, does the spouse take everything? Only if there are no issue, parents or siblings of the whole blood. With issue, the spouse takes personal chattels, HK$500,000 and half the balance, the issue sharing the other half. With no issue but a surviving parent or sibling, the spouse takes chattels, HK$1,000,000 and half, the parents (or siblings) taking the other half (Cap. 73 s.4). ### Does a long-term cohabitant inherit on intestacy? No statutory share. Cap. 73 recognises only lawful spouses, issue and blood relatives. A cohabitant maintained by the deceased may apply under the Inheritance (Provision for Family and Dependants) Ordinance (Cap. 481) within 6 months of the grant for reasonable financial provision. ## Policies and joint assets ### My will leaves the policy to my son but the nomination still names my ex-wife. Who gets paid? The nominated beneficiary. The nomination is an instruction in the policy contract; a will only disposes of the estate, and nominated death benefit is not estate. File a change-of-beneficiary form with the insurer. ### I added my son to my bank account for convenience. Is the money his when I die? Not necessarily. Where one person funded the account and the other was added for convenience, the presumption of resulting trust may treat the money as belonging to the funder's estate, to be shared among all heirs. Record the intention in writing and address it in the will. ### Can I nominate a beneficiary for my MPF? No. Under s.15(4) of the MPF Schemes Ordinance, accrued benefits of a deceased member are paid as a lump sum to the personal representative and form part of the estate. ## Incapacity ### What does an enduring power of attorney require? The prescribed form under Cap. 501A, signed by the donor before a registered medical practitioner who certifies capacity and, within 28 days, before a solicitor; neither witness may be the attorney, the attorney's spouse or a relative of the donor or attorney. When the donor loses capacity the attorney registers it with the High Court Registrar: original, certified copy, copies of both witnesses' practising certificates, fee HK$440, and from 6 July 2026 an advance e-booking. It covers property and financial affairs only. ### Do advance medical directives have legal force now? Yes. The Advance Decision on Life-sustaining Treatment Ordinance commenced on 31 July 2026. An adult with capacity may make a written directive refusing specified life-sustaining treatments; two witnesses are needed, one a registered medical practitioner, neither being a successor to the estate or an insurance beneficiary. It applies only when the maker lacks capacity and a chosen precondition is met, and can be revoked at any time. ## Cross-border and tax ### How is a Hong Kong resident's Mainland flat inherited? Under Mainland law: by a Mainland-recognised will, or otherwise under art. 1127 of the Civil Code, which ranks spouse, children and parents equally. Heirs obtain a notarised succession certificate from the notary office where the property is located and then register the transfer. Hong Kong death certificates, grants and relationship documents must be attested by a China-Appointed Attesting Officer and transmitted through China Legal Services (Hong Kong) Limited. For Mainland deposits, first-order heirs may withdraw balances up to RMB 50,000 without notarisation under Circular No. 6 of 2024 from 1 June 2024. ### Is there estate duty in Hong Kong? No. Estate duty was abolished for deaths on or after 11 February 2006, and no clearance is needed for a grant. Deaths between 15 July 2005 and 10 February 2006 with estates above HK$7,500,000 pay a nominal HK$100; earlier deaths follow the Estate Duty Ordinance (Cap. 111). The deceased's salaries and property tax to the date of death must still be settled, and Mainland or overseas assets follow local tax rules. ## Sources and dates - Probate Registry — Guide to Non-Contentious Probate Practice — Hong Kong Judiciary 2023-02 https://www.judiciary.hk/en/court_services_facilities/probate.html - Wills Ordinance (Cap. 30) — Hong Kong e-Legislation current https://www.elegislation.gov.hk/hk/cap30 - Intestates' Estates Ordinance (Cap. 73) — Hong Kong e-Legislation current https://www.elegislation.gov.hk/hk/cap73 - Enduring Powers of Attorney Ordinance (Cap. 501) — Hong Kong e-Legislation current https://www.elegislation.gov.hk/hk/cap501 - Enduring Power of Attorney registration — High Court Registry — Hong Kong Judiciary 2026 https://www.judiciary.hk/en/court_services_facilities/epa.html - Estate Beneficiaries Support Services — Home Affairs Department 2026-07-21 https://www.had.gov.hk/en/public_services/estates.htm - Estate Duty — Inland Revenue Department current https://www.ird.gov.hk/eng/tax/edu.htm - Advance Decision on Life-sustaining Treatment Ordinance — thematic webpage — Health Bureau 2026-07 https://www.healthbureau.gov.hk/en/press_and_publications/otherinfo/241100_adlto/index.html - Notice on further improving the withdrawal of small deposits of deceased depositors (Jin Gui [2024] No. 6) — National Financial Regulatory Administration and People's Bank of China 2024-04-19 https://www.gov.cn/zhengce/zhengceku/202404/content_6947875.htm --- This site is run by Hong Kong Succession Law Desk, an independent insurance information site providing general education and comparison. It is not an insurer, licensed insurance intermediary or bank, sells no insurance product and accepts no application. Content has not been reviewed, approved or endorsed by the Insurance Authority (IA). For applications, quotations and policy servicing, consult a Hong Kong insurer or licensed insurance intermediary.