OLN

OLN Marketing

香港特區中國國民在英國的繼承

by

香港永久性居民可能在其他司法管轄區擁有資產。英國是近年來最常見的移民目的地之一。 

在英國和香港，死者遺產繼承法有許多共同的特點。  

死者立了覆蓋在英國遺產

如死者立了覆蓋在英國遺產的遺囑，則遺囑人最後遺囑中指定的遺囑執行人會通過英國當地遺囑認證部門申請遺囑認證，以處理死者在英國的遺產。遺囑執行人隨後須遵從遺囑分配死者的遺產。

死者沒有立覆蓋在英國遺產的遺囑

如果死者沒有立遺囑，遺產的繼承通常受成文法管轄，繼承您財產的人將根據無遺囑的法定規則管轄。一般來說，根據法例所列的類別，繼承人將是您最接近的遺屬，視乎死者的婚姻性質及死者是否有子女而定。有關詳細資訊，請參閱下表：

類詳細資訊
有配偶但無子女，父母或兄弟姐妹  配偶(或民事伴侶)將繼承所有遺產  
有配偶和子女配偶(或民事伴侶)將繼承：   所有個人物品 遺產的第一個£250,000 (如果死亡發生在2009年1月2日之前，則£125,000)剩餘部分的一半   子女將繼承遺產另外的剩餘一半。如果死者的子女已經死亡，他們原應繼承的遺產部分將平等地分配給他們的子女。
有配偶，無子女但有父母或兄弟姐妹配偶(或民事伴侶)將繼承：   所有個人物品£450,000和 剩餘部分的一半   其餘的一半由未亡父母或兄弟姐妹(如果死者沒有父母或父母已經死亡)。
無未亡配偶遺產將按以下優先順序繼承：   子女，孫子女，曾孫子女 父母 全血兄弟姐妹或其後代 半血兄弟姐妹或其後代 侄女和侄子 祖父母 全血的叔叔阿姨或其後代 半血的叔叔阿姨或其後代 政府     注意：後續類別的繼承權要等到前一類別的繼承權失去後才開始。
沒有親屬如果沒有尚存的親屬，遺產將被列為無產權財產(`‘bona vacantia’)並歸入政府。

免責聲明: 本文僅供參考。本文中的任何內容均不得詮釋為香港法律建議或向任何人提供的任何與此相關的法律建議。對於任何人因本文所含的內容而造成的任何損失和/或損害，高李嚴律師行不承擔任何責任。

平安三寶的各項要求

by

與其他發達的城市一樣，香港也正面臨人口老化的問題。截至2021年，香港人口的年齡中位數為46.3歲1。根據政府統計處的人口推算，65歲及以上的長者人數佔全港人口的比例，將會由2022年的20.8%，逐步增長至2028年的25.3%，並進一步攀升至2069年35.1%2。持續上升的長者數目，意味著社會對各項安老及醫療服務的需求也將會進一步增加。

有見及此，政府一直致力向大衆推廣生死教育，力求打破圍繞死亡的禁忌，協助大衆以積極的態度看待死亡，並了解更多有關「平安三寶」的細節和重要性，即遺囑、持久授權書 (EPOA)、和預設醫療指示 (AD)。

「平安三寶」分別為:-

  • 遺囑（俗稱「平安紙」）：遺囑的執行主要受《遺囑條例》（第30章）所規限。遺囑的訂立旨在按照立遺囑人的指示，分配其身故後所遺留的資產。
  • 持久授權書 (EPOA) ：EPOA的執行、登記、權力範圍均受《持久授權書條例》（第501章）所規限。EPOA 的訂立主要依照授權人的意願，指定一名或多名受權人在其失去精神行爲能力時，管理其財政事務。
  • 預設醫療指示 (AD) ：雖然現時沒有具體的法例規定AD的執行和權力範圍。不過，醫院管理局 （醫管局）已發佈了一份建議的AD表格格式，並為其轄下的臨床醫生公佈了相關的指引。AD的訂立旨在解決病人是否接受維持生命治療。

為推廣「平安三寶」的使用，政府已每年資助及舉辦有關生死教育的講座，其中包括有關「平安三寶」的專題講座。香港公共圖書館每年均與團體合辦有關生死教育的講座，當中也包括就「平安三寶」的主題3。而社會創新及創業發展基金（社創基金）也會資助有關生死教育和「平安三寶」的相關項目4。籍此希望能夠預早備妥各方規劃，讓長者及其家人們能作更好的安排。

儘管「平安三寶」的概念已在社會上廣爲流傳，但須注意的是，在實質操作上，三者的執行、登記要求和涵蓋的事務範圍皆不盡相同。若大衆無法正確理解相關的法律要求，便很容易引起不必要的爭議以及麻煩。

因此，我們希望通過下列表格，一表闡述三者的分別，協助大衆進一步瞭解：

 遺囑（又稱為平安紙）  持久授權書預設醫療指示
表格形
式		沒有法律指定的範本，但律師草擬的遺囑將會考慮更多重要細節，例如更多後備安排以防止無人執行或承繼遺產。有指定法律規定樣本  沒有法律規定，可以用醫管局的指示文本
生效  當立遺囑人過世的時候授權書中指明的生效日期（一般為受權人有理由相信授權人正在失去精神行為能力的日期）當兩名醫生（病人的主診醫生和另外一名醫生）診斷病人處於下列任何一種情況：
1. 病人的病情到了末期；
2. 病人處於持續植物人狀況或不可逆轉的昏迷狀況；或
3. 病人處於其他晚期不可逆轉的生存受限疾病
財產事務執行人會按遺囑的指示把遺產分配受權人可以動用授權人的資產去：
c維持授權人的生活；
• 預防授權人的財產損失；
• 照顧受權人或其他人士的需要（如該些人士為授權人應合理地提供所需的人士）；及
• 向與授權人的親屬或有關連的人作出有限的季節性饋贈  		不適用
範圍以及限制立遺囑人亦可指定自己喪禮的安排• 授權人可隨意對授予受權人的權限附加任何限制
• 不牽涉授權人健康和福利相關的事宜		決定病者會否接受維持生命治療。 
注意：醫生和院方都不能執行安樂死，也不會執行非法指示。
簽署時的精神狀態神智清醒，有精神行為能力，自願作此指示，知道文書的性質和後果
簽署要求  兩位獨立見證人面前簽署。證人不必是律師一名醫生以及律師面前簽署（可同時在醫生以及律師面前簽署或在醫生面前簽署後，28天內在律師面前簽署）
 
1. 註冊醫生
• 必須核證及信納授權人在簽署持久授權書時，「是精神上有能力行事的」
 
2. 律師
• 必須核證「授權人看似是精神上有能力行事的」		兩個獨立見證人面前簽署：
1. 首名見證人
• 必須為註冊醫生，可選用一名不是其主診醫生或沒有診治過該作出者的醫生
 
2. 第二名見證人
• 必須年滿18歲
• 確認首名見證人已經解釋指示的性質和後果
見證人的獨立性  見證人不得為遺囑上的受益人，否則見證人不會獲得遺囑上的餽贈見證的醫生和律師不得為：
• 受權人
• 受權人的配偶；
• 與授權人有血緣或姻親關係的人；或
• 與受權人有血緣或姻親關係的人		兩名見證人不得為下述文書的受益人：
• 簽署人的遺囑；或
• 簽署人所持有的任何保險單；或
• 簽署人訂立的任何其他文書。
執行人/受權人的簽署要求  執行人並不需要正式簽署確認自己的委任。因此，一般建議立遺囑人應先跟執行人商議好  受權人需要在見證人面前簽署確認不適用
註冊要求  當遺囑人離世後，當執行人需要安排遺囑承辦時，執行人需要向法庭存檔遺囑的正本如受權人相信授權人精神上無能力行事或正變為精神上無能力行事，必須盡快把有關的持久授權書拿到高等法院註冊。
授權人可選擇是否希望自己或他人收到該持久授權書註冊的通知，以防止受權人濫用行使權。
其中一項有關授權人應否註冊持久授權書的考慮是，一旦註冊，該持久授權書的訂立，以及授權人及受權人的名字將成為公開資訊。		沒有註冊要求，但建議把正本的存放告知相熟的人，並把副本發給相熟的人。
撤銷一般而言，遺囑不會被撤銷，除非：
• 立遺囑人在簽署遺囑後，締結婚姻；
• 立遺囑人簽署另一份遺囑，藉以撤銷早前的另一有效的遺囑；
• 立遺囑人以有效地簽立遺囑的同樣方式簽立的遺囑撤銷書；或
• 立遺囑人有意撤銷該遺囑的情況下，自行或使他人在其面前依其指示將該遺囑毀滅		授權人在精神上仍有能力行事時，或在其康復後，可以主動撤銷持久授權書；否則，持久授權書只會在有限的理由下被撤銷，如：
• 受權人破產；
• 受權人或授權人死亡；以及
• 根據法院命令或指示		以書面方式制定    

如有疑問，煩請聯繫本行長者法律服務團隊共同主管律師胡海倫律師和本行律師袁向凡律師。

1 政府統計處：<《香港人口趨勢1991-2021》現已出版 [2022年12月29日]>，香港特別行政區政府統計處網頁，2022年12月29日，https://www.censtatd.gov.hk/en/press_release_detail.html?id=5338，2024年6月24日讀取。

2 香港特別行政區新聞：<立法會六題：應對人口老化的措施>，香港特別行政區政府網頁，2023年3月22日，https://www.info.gov.hk/gia/general/202303/22/P2023032200177.htm，2024年6月24日讀取。

3 香港特別行政區新聞：<立法會六題：訂立「平安三寶」>，香港特別行政區政府網頁，2023年6月28日，https://www.info.gov.hk/gia/general/202306/28/P2023062800356.htm，2024年6月24日讀取。

4 香港特別行政區新聞：<立法會六題：訂立「平安三寶」>，香港特別行政區政府網頁，2023年6月28日，https://www.info.gov.hk/gia/general/202306/28/P2023062800356.htm，2024年6月24日讀取。

免責聲明：本文僅供參考。本文中的任何內容均不得詮釋為香港法律建議或向任何人提供的任何與此相關的法律建議。對於任何人因本文所含的内容而造成的任何損失和/或損害，高李嚴律師行不承擔任何責任。

Ten Common Handwritten Will Mistakes

by

Handwritten wills i.e., holographic wills are valid in Hong Kong and in most jurisdictions around the world. Perhaps the most famous holographic will was that of Napoleon Bonaparte, who seemingly had plenty of time on his hands while exiled on the island of St Helena in 1821. He wrote a whopping five long pages and numerous codicils by hand, which was the requirement under French law for a valid will, in the absence of a notary. After praising his loved ones and lashing out at each of his political enemies, he bequeathed to over 7,500 beneficiaries the contents of his entire estate, down to a pair of slippers. The beneficiaries were not only his immediate family members but everyone from his General Montholon (2 million francs) to regular soldiers (100 francs each) in his army. It took the executors of his will 40 years to complete their tasks. 

Handwriting your own will is likely to be easier than the task that Napoleon undertook, but here are some of the more common (but not all of the) pitfalls to avoid:

1. Not appointing a willing executor

There will be no one to execute your wishes in this instance and this will lead to administrative delays. The beneficiary entitled to your residuary estate has first priority to apply to be your executor by virtue of rule 19 of the Non Contentious Probate Rules in Hong Kong where there is no named executor willing to take on this role. Your residuary estate is the whole sum of your estate after deduction of your debts, taxes, funeral, legal and administrative expenses and distribution of your cash and specific gifts to your beneficiaries.

2. Being too specific or not being specific enough

You may bequeath your Rolex Explorer II watch to your son but you own two Rolex watches at the time of your death, none of which is the Explorer II. You may state clearly “I bequeath my grand piano to my cousin.” but it transpires that you have three cousins (who coincidentally all play the piano up to grade 8 level) at the time of your death. These are examples of gifts that are too specific or not specific enough.

3. Not updating your will 

If you marry, divorce, enter into a committed relationship or any combination thereof, there may be significant impacts on the validity of parts of your will. Some committed relationships that may be recognised under overseas laws are not recognised in Hong Kong. It is important to review your will at regular intervals in order to take stock of significant changes in your relationships and assets.

4. Writing only one will when you have substantial assets in another jurisdiction

The legal concept of domicile may be different from your birthplace, nationality and/or jurisdiction where you have permanent residency. Your domicile at the time of death affects your will. You may write a will in Hong Kong that can be overridden due to laws in another jurisdiction that do not allow you to leave out certain beneficiaries, for instance. It is important to consider the laws of the countries where your substantial assets are located.

5. Writing wills in every jurisdiction you have assets in but inadvertently revoking some of the wills

You may have carefully considered all your worldly assets and handwritten your wills in accordance with where your assets are located. One common pitfall is not making reference to your other international wills, such that your last will and testament referring to your assets in Canada may inadvertently revoke your prior last will and testament referring to the distribution of your assets in Hong Kong.

6. Improper execution of the will

In Hong Kong, two witnesses are required when you sign your will. They and their spouses may not be your beneficiaries. Your executor may be a witness to your will but again, this executor should not be a beneficiary if such executor is to be a witness to your will. In the absence of proper execution, the court must be satisfied that there is no reasonable doubt your purported will satisfies your testamentary wishes.    

7. Forgetting to appoint guardians including temporary guardians for your minor children

If both parents pass away, minor children without appointed guardians will become wards of the Social Welfare Department. It is important to consider appointing temporary guardians who reside in Hong Kong in the event that permanent guardians are overseas, again to avoid having children becoming wards of the Social Welfare Department during the time it takes permanent guardians to arrive in Hong Kong.

8. Forgetting to include back up beneficiaries, executors and guardians

No one knows with certainty when their time will come. It is entirely possible to outlive one’s beneficiaries, executors and/or appointed guardians, especially the longer that one lives. Some care needs to be taken to think through some possible alternatives in the event that these persons predecease you or refuse to act as your executor or as guardians of your children.

9. Keeping the will in your own safety deposit box at the bank

This is a very safe place to keep your will but is it too safe? In Hong Kong, singly and jointly held safety deposit boxes require a “Certificate for Necessity of Inspection of Bank Deposit Box”  issued by the Home Affairs Department before a deceased’s safety deposit box may be inspected. A bank official and two public officers authorised by the Secretary for Home Affairs must be present during the inspection. Keeping one’s will in one’s own bank safety deposit box (even jointly held) leads to administrative delay and this should be weighed against the security afforded by a bank safekeeping your will.

10. Not signing your will

Many people take the time to carefully put together a will and then trip up on the final step – they omit to sign the will properly or put off signing the will. This may be due to any number of reasons – not prioritising this important final step (life often gets in the way) or even due to an inability to find witnesses for the will. Unfortunately, an unsigned will is an invalid will.

The legal requirements for a validly written will are both easy and difficult to fulfill – easy in the sense that a handwritten will showing intention and capacity signed by an adult which is properly witnessed is a legal document in Hong Kong, yet difficult because there are some common pitfalls that many a do-it-yourselfer has failed to avoid.

Beat Napoleon Bonaparte and have your will professionally drafted. To celebrate the inauguration of our groundbreaking Elder Law Practice (the first of its kind in Hong Kong), we are proud to relaunch our hugely popular FreeWill initiative, an opportunity for Hong Kongers to have their wills prepared for a nominal donation to a registered charity. To find out more, visit our FreeWill campaign page.

Disclaimer: This article is for reference only. Nothing herein shall be construed as legal advice, whether generally or for any specific person. Oldham, Li & Nie shall not be held liable for any loss and/or damage incurred by any person acting as a result of the materials contained in this article.

高李嚴律師行在香港重新推出廣受歡迎的「免費草擬遺囑」計劃 以慶祝推出首創的長者法律服務

by

為了慶祝推出在香港首創的長者法律服務，高李嚴律師行（“OLN”）自豪地重新推出其廣受歡迎的「免費草擬遺囑」計劃，該計劃於2011年首次推出，在香港史無前例。OLN很樂意為任何向Child Welfare Scheme（（“CWS”），在香港註冊的一間慈善機構）捐款2,900港元的捐贈者準備並見證簽署一份簡單並專業的遺囑草擬*。

「我們很高興向所有香港人重新推出我們的「免費草擬遺囑」計劃。我們認為，每個成年人至少應該寫一份簡單的遺囑，將他們的資產留給他們選擇的受益人，即他們自行選擇的受益人。許多人認為他們不需要遺囑，推遲簽署遺囑和/或不對他們的醫囑進行定期審查。另一些人認為準備遺囑的成本太高，事情總會自行解決。我們的「免費草擬遺囑」計劃使完成遺囑變得容易，同時通過幫助一個在香港註冊已久的慈善機構回報社會。OLN選擇CWS作為第一個受益於「免費草擬遺囑」計劃重新推出的慈善機構。這家在香港註冊的慈善機構與尼泊爾基層的非政府組織合作，為尼泊爾社區的兒童、青少年和婦女及其家庭提供教育、醫療保健和社交機會。」OLN長者法律服務團隊的聯合負責人胡海倫律師（Helena Hu）說。

OLN的高級合夥人、長者法律服務團隊的聯合負責人高國峻律師（Gordon Oldham）表示：「我們還希望，「免費草擬遺囑」計劃將讓人們意識到遺產規劃的至關重要性。」「目的是幫助各個不同年齡的成年人認識到遺產規劃中經常出現的複雜問題——遺囑不僅簡化了遺囑檢驗過程，保護了親人，還有助於明確一個人的人生目標和期望的遺產。」

CWS創辦人Douglas Maclagan表示：「我們的慈善機構及重點關注兒童與青少年、婦女及其家庭的活動感謝高李嚴律師行的持續支持和善舉。我們是2011年第一家受益於

「免費草擬遺囑」計劃的慈善機構，我們很榮幸有機會在「免費草擬遺囑」計劃重新推出時再次參與其中。我們祝願高李嚴律師行作為香港長者法律服務的先驅取得巨大成功。」

惠及CWS的「免費草擬遺囑」計劃將於2024年6月3日啟動，為期一個月。「免費草擬遺囑」計劃的所得款項將100%捐給CWS。其他已被OLN確定協作的香港慈善機構，將逐步推出「免費草擬遺囑」計劃。

如欲參與我們的「免費草擬遺囑」計劃，請填寫登記表格。

如欲了解有關計劃詳情，請以電話（+852 2868 0696）或電郵（freewill@oln-law.com）聯絡我們的長者法律服務聯合負責人胡海倫律師（Helena Hu）。

*「免費草擬遺囑」計劃適用於資產少於600萬港元的人，而高李嚴律師行所提供的折扣適用於資產超過600萬港元的人。

Debunking 5 Common Misconceptions about ESOP in Hong Kong

by

Employee Stock Options Plans (ESOPs) are powerful tools for employee motivation and company growth. However, they are often misunderstood. Here, we debunk five common misconceptions about ESOPs and provide insights on creating effective plans.

1. One-size-fits-all Solution

Many assume ESOPs are a universal remedy. This is a misconception. Not all employees think long-term, shares alone may not incentivize them. Additionally, issuing shares dilutes current holdings. Consider rather a hybrid approach that combines ESOPs with short-term incentives.

2. Handling out shares guarantees employees’ motivation

    Distributing shares isn’t a surefire way to ensure employee motivation. Employees must understand the value of their shares and the benefits of the ESOP to feel motivated.

    Employers should consider conducting workshops and provide resources to educate employees about the ESOP.

    3. Just for big players

      There is a misconception that ESOPs are only suitable for large corporations. In reality, companies of all sizes can benefit from ESOPs. Craft your ESOPs to fit the specific needs of your company, regardless of its size or industry.

      4. Universal template

        Some believe that a single, universal ESOP template can fit all companies. This approach often fails to reflect the unique values, goals, and milestones of a company. In fact, customized, easy-to-understand ESOP plans are the key. Regular reviews and updates will keep your plan relevant and aligned with the company’s evolution.

        5. ESOPs hinder decision-making

          A common concern is that ESOPs can complicate decision-making processes. However, well-structured ESOPs can streamline these processes.

          Design tailored structures and buyback mechanisms to eliminate potential roadblocks. A well-executed ESOP can even promote collaboration and innovation, allowing employees to contribute meaningfully to the company’s strategic direction.

          Bonus: Don’t forget the legal ramifications. You mean to fail your ESOP if you just go for a set of short template documents. Partner with an experienced legal advisor to navigate the legal intricacies of ESOPs. This investment can save time, money, and headaches, ensuring your ESOP is legally sound and effective.

          Successful ESOP = clear communication + careful planning + transparency + tailor-made structure + regular review + expert advice

          Disclaimer: This article is for reference only. Nothing herein shall be construed as legal advice, whether generally or for any specific person. Oldham, Li & Nie shall not be held liable for any loss and/or damage incurred by any person acting as a result of the materials contained in this article.

          Your 55th Birthday Surprise – a Senior Consultant Agreement! What to Look for Before You Sign

          by

          On your 55th birthday, you receive a lovely congratulatory message from “Talent and Care Resources” (also known as HR when you first began your career). They inform you that henceforth due to the firm’s “corporate insurance policy” (or similar explanation) that you will no longer be Partner or Principal at your professional practice. Rather, you need to be labelled a Senior Consultant and your new consultancy agreement is attached for your kind attention. Before you eagerly sign on the dotted line, review in particular the following:

          1. Insurance policy

          Ask to review said insurance policy that has required this change. Perhaps you approved it many years ago and it should now be renegotiated/updated. In addition, check that the provisions of the new insurance offer that the existing provider has likely given you are satisfactory.

          2. Job description and duties

          These may not align with what is your current reality, particularly if it has been cut and pasted from your previous agreement. Overly broad and/or ambiguous descriptions may lead to disagreements later. If you are in doubt about your job description and duties as stated in your offer letter, it is better to bring this up now and get expectations aligned or re-aligned. Sometimes it is simply a question of HR not having been updated. Or you may not agree to or may not like an expanded territory under your purview. Make sure you are happy with your stated job description and expected duties.

          3. Compensation and benefits

          Verify your remuneration package including salary, commission, bonus, entitlements, and the payment schedule. Make sure you understand how your bonus and incentive entitlements are earned. Check that statutory benefits such as paid leave, MPF contributions and compensation insurance are still covered. Make note of the non-compulsory perks/benefits that your firm has provided you with in the past and that these have been retained in their entirety.

          4. Staff manual or employee handbook (“staff manual”)

          Your consultant agreement will likely refer to a staff manual or similar document. Again, you may have approved it or even had a hand in revising it in the past. Make sure you have access to and have read the current document before you sign on the dotted line, as the terms of the staff manual are typically incorporated into your consultant agreement. You may find some internal rules or regulations that you feel need to be discussed before you sign on. For example, there may be an internal regulation that the company may reassign or transfer you to another location at their discretion, as circumstances demand. This may be a non-negotiable for you and you may need to request confirmation in the consultant agreement that you will be not reassigned and/or transferred without your prior written consent.

          5. Non-compete and confidentiality clauses

          Review your non-compete clause carefully for time and geographical restrictions, in particular. Recent case law has shown that Hong Kong courts will not enforce overly broad and imprecise non-compete clauses, which must be reasonable in the interests of both parties and where the restriction must be no wider than is reasonably necessary to protect legitimate business interests. In fact, there is a global trend to limit the validity of these clauses, with the US Federal Trade Commission taking the lead by proposing to ban them altogether.

          6. Governing law and dispute resolution

          Make sure the governing law of the contract is that of the Hong Kong Special Administrative Region which assures you of all your statutory rights in Hong Kong. Note the process to resolve legal disputes. This should be checked in conjunction with the staff manual for the internal process to handle disputes related to ongoing employment.

          7. Termination and Severance

          Note the termination terms and severance provisions. Make sure you understand the notice period required of you by the firm and that it is not unreasonably long. Check for your entitlements in the event of any type of termination.

          The fact that your firm has committed to an insurance policy that limits the insured to those under a certain age does not mean that your rights and remuneration package should change. Do not be afraid to seek clarification about the terms in your consultant agreement. It can potentially save you and the firm hours of unnecessary discussions and possibly even litigation if you iron out ambiguities for your own and the firm’s benefit. Once you have established clarity and parity (and this may involve constructive negotiation and compromise), you will be well positioned to happily excel in your newish role and continue to make meaningful contributions to your firm.

          Disclaimer: This article is for reference only. Nothing herein shall be construed as legal advice, whether generally or for any specific person. Oldham, Li & Nie shall not be held liable for any loss and/or damage incurred by any person acting as a result of the materials contained in this article.