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Assisted reproductive technology in Hong Kong

Assisted Reproductive Technology Laws in Hong Kong

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Assisted Reproductive Technology Laws in Hong Kong

October 22, 2024 by OLN Marketing

Due to advances in reproductive medicine, women in their 40s and beyond are now able to give birth to healthy babies. Although controversial, it was reported in 2005 that a 66 year old Romanian woman had given birth to a healthy baby girl through in-vitro fertilisation (IVF).

Assisted reproductive technologies have significantly improved the ability for older women to become pregnant and successfully deliver live babies. The US Centers for Disease Control and Prevention defines assisted reproductive technology as “all fertility treatments in which either eggs or embryos are handled”. This year, the world’s first “test tube” baby born via IVF, Louise Brown, celebrates her 46th birthday. In Hong Kong, the first reported successful birth via IVF was reported in 1986.

Egg freezing

It has been estimated that females are born with a finite, lifetime supply of approximately one million oocytes (immature eggs) which decrease in quality and quantity beyond the mid 20s, when peak fertility has been observed. Freezing high quality eggs during the prime childbearing years for later use is now considered practical when one is not ready to become pregnant.

Egg freezing has become more popular in recent years, particularly in the pandemic and post pandemic era. TIME Magazine surveyed a fertility practice with over 50 clinics in the US and it reported a 50% increase in the number of women freezing their eggs between 2019 and 2021.

In Hong Kong, there are no age or marital status restrictions on women who wish to freeze their eggs. Frozen oocytes (i.e., eggs) can be stored for up to 10 years, and since women are advised to freeze their eggs before the age of 35 due to declining egg quality, this storage limit tries to cap potential pregnancies at age 45.

The public healthcare system offers women suffering from cancer under the age of 35 years with egg freezing services if they have not had chemo or radiotherapy, demonstrate adequate follicle count upon pelvic scanning and have a greater than 50% predicted survival rate post cancer treatment. The costs of egg storage still need to be borne by the patient.

In most other instances, the total costs of egg freezing must be funded by patients, either out-of-pocket, through private insurance, or a combination of both.

IVF

When a patient is ready for pregnancy, her oocytes may be harvested or thawed and then used in IVF, described by the Mayo Clinic as a process whereby “…eggs are collected… and fertilised by sperm in a lab. Then a procedure is done to place one or more of the fertilised eggs, called embryos, in a uterus, which is where babies develop.”

Unfortunately, a woman must be legally married in a monogamous relationship to have her eggs fertilised using IVF pursuant to the Hong Kong Code of Practice on Reproductive Technology & Embryo Research (the Code). Since same sex marriage is not yet legally recognised in Hong Kong, couples in same sex marriages and single women are not yet able to access post egg freezing services leading to live pregnancies. Appendix IV of the Code does allow for the transfer of eggs outside of Hong Kong to an IVF centre licensed or established according to the laws where the centre is situated. Section 4 of the Human Reproductive Technology Ordinance established the Council on Human Reproductive Technology, which oversees the 2002 Code.

Three public hospitals are able to provide public IVF services to a couple where the wife is a Hong Kong permanent resident under the age of 40 years with no biological children. The waiting period for the initial IVF appointment could be up to three years and patients still need to pay out-of-pocket for medication, certain procedures and embryo storage (if applicable).

Surrogacy

Through IVF, a woman can serve as a surrogate in Hong Kong, carrying an embryo through to childbirth, but only for a couple in a legally recognised marriage, again ruling out same sex couples. Commercial surrogacy (i.e., receiving monetary payment) is prohibited pursuant to section 17 of the Human Reproductive Technology Ordinance and therefore only altruistic surrogacy is allowed. Furthermore, section 18 of the Human Reproductive Technology Ordinance goes on to state that surrogacy agreements are not enforceable so altruistic arrangements may ultimately be rescinded by either party to a surrogacy agreement.

Pursuant to Chapter XII of the Code, a multi disciplinary team must provide a commissioning couple and the surrogate mother (and her husband if applicable) with counseling so the parties are able to understand the ethical, legal, medical, moral and social implications of the surrogacy arrangement. The counseling team must consist of two registered medical practitioners, a legal professional, a social worker and/or a clinical psychologist. Recommendations on the surrogacy arrangement including the reasons and details for the surrogacy must be recorded by the multi disciplinary team.

Hong Kong legal framework for assisted reproductive technology

Hong Kong’s legal framework illustrates the complex intersection between restrictive marriage laws and reproductive rights in Hong Kong.

By 2023, Hong Kong’s fertility rate had plummeted to 0.75, one of the lowest in the world. The reasons have been attributed to, amongst other factors, health conditions, a society inhospitable to child rearing, desire to have freedom, fear of financial burdens and responsibilities, career ambitions, lack of childcare options, short parental leaves, an overly competitive schooling system and/or lack of a suitable co-parent.

It may be time to review and update the laws in relation to assisted reproductive technology in order to help support higher fertility rates in the HKSAR, enabling more women to successfully give birth.

Disclaimer: This article is for reference only. Nothing herein shall be construed as Hong Kong legal advice or any legal advice for that matter to any 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.

Filed Under: Oln, 長者法律服務

Oldham, Li & Nie Named Hong Kong Law Firm of the Year at Asialaw Awards 2024 

October 10, 2024 by OLN Marketing

Oldham, Li & Nie has been honoured with the prestigious title of Hong Kong SAR Law Firm of the Year 2024, the top jurisdictional accolade, at the Asialaw Awards 2024. The awards ceremony took place on 26 September 2024, at JW Marriott Hotel in Kuala Lumpur.  

In addition, our Partner and the head of Private Client and Tax departments, Anna Chan, has been awarded the Client Choice Award and named Hong Kong SAR Lawyer of the Year, further underscoring the excellence of our Private Client and Tax teams. 

Asialaw Awards Winner 2024

About Asialaw awards 

Asialaw, one of the leading legal directories, not only provides comprehensive legal rankings, but also celebrates outstanding achievements through its annual awards, recognising the best law firms, individuals and deals across Asia. 

For 2024, Asialaw honoured legal excellence across 20 jurisdictions in Asia, celebrating work in 28 practice areas and industry sectors during the 2023-2024 eligibility period. The selection process is based on rigorous in-house research and feedback from clients and legal industry experts. 

For more information on the Asialaw Awards 2024, including the full shortlist and list of winners, please visit the Asialaw website. 

Filed Under: Oln, 最新消息 Tagged With: Private Client, Tax Advisory, Asialaw Awards 2024, Anna Chan

OLN is Featured as Highly Recommended Law Firm in the Asialaw 2024 Profiles

September 13, 2024 by OLN Marketing

We are pleased to announce that Oldham, Li & Nie has been again ‘Highly recommended’ by asialaw.

asialaw have ranked Oldham, Li & Nie for the following practice areas:

  • Dispute Resolution – Highly recommended
  • Intellectual Property – Highly Recommended
  • Corporate and M&A – Recommended
  • Labour & Employment – Recommended
  • Private Client – Notable
  • Restructuring and Insolvency – Notable

Additionally, Oldham, Li & Nie has been recommended in the following industry sectors:

  • Insurance – Recommended
  • Technology and Telecommunications – Recommended

Oldham, Li & Nie’s partners have also received 5 recognitions in their respective practice areas:

  • Gordon Oldham is recognised as a Senior Statesman in Dispute Resolution
  • Richard Healy is recognised as a Notable Practitioner in Dispute Resolution
  • Tracy Yip is recognised as a Distinguished Practitioner in Corporate and M&A
  • Vera Sung is recognised as a Distinguished Practitioner in Intellectual Property
  • Anna Chan is recognised as a Rising Star in Tax and Private Client

For more information and detailed analysis, please visit Oldham, Li & Nie’s profile on asialaw: https://www.asialaw.com/Firm/oldham-li-nie-hong-kong-sar/Profile/1112#profile

OLN has also been shortlisted in two categories for asialaw awards 2024:

  • Oldham, Li & Nie – Hong Kong Law Firm of the Year
  • Anna Chan – Hong Kong Female Lawyer of the Year

About asialaw

asialaw is the only legal directory featuring comprehensive analysis on Asia’s regional and domestic firms, and leading lawyers from the region.

In addition to the asialaw rankings guide, the directory publishes awards shortlists and winners recognising the best firms in Asia.

More information about asialaw, please visit https://www.asialaw.com/

Filed Under: Oln, 最新消息 Tagged With: intellectual property, Private Client, Dispute Resolution, Hong Kong Law Firm, asialaw 2024, asialaw, Labour & Employment, Restructuring and Insolvency

ABCs of Charitable Giving

August 19, 2024 by OLN Marketing

The most beautiful bequests fulfil the dreams of their donors. Donors make charitable bequests in their wills in the hopes of leaving the world a slightly better place.

Types of bequests

Charitable bequests can be general, demonstrative, specific or residuary gifts. A general bequest is the gift of a specific amount of money or asset to a charity, without specifying how it should be used. A demonstrative bequest is a gift of a specific asset by the donor, such as an art piece, to a charity. A specific bequest is the gift of a specific amount of money or asset to a charity for a targeted purpose, such as funding for a research project. A residuary bequest is a gift of the remainder of a donor’s entire estate after all other bequests in a will have been made.

The type of charity that one selects may be cultural, environmental, scientific/medical, political or specifically targeted at a disadvantaged group/minority. For example, a donor may choose to support a cultural institution, such as a museum or a theatre, to promote arts and culture. They may choose to support an environmental organization, such as a wildlife conservation group, to protect the natural world. Scientific and medical charities, such as those focused on cancer research or disease prevention, are also popular choices. Political charities, such as those advocating for human rights or social justice, may also be considered. Finally, donors may choose to support charities that target specific groups, such as the elderly or those with disabilities.

Contact the charity

It is always a good idea to contact the charity directly to discuss a bequest in order to better understand their specific needs and their ongoing or latest initiatives. This can help ensure that the bequest is used effectively and efficiently and equally importantly, that the donor’s goals are aligned with those of the charity. Charities may also be able to provide guidance on the best way to structure the bequest, and may be able to offer recognition or other benefits (e.g., tax deductions) to the donor. The donor’s solicitor can review the guidance provided by the charity when drafting the donor’s will and/or trust document.

Targeted or general bequests can be made to specific charities, depending on the donor’s goals and preferences. A targeted bequest is a gift to a specific charity or research program, while a general bequest is a gift to a broader category of charities or causes. For example, a donor may choose to make a targeted bequest to a favourite hospital or research institution, or a general bequest to support medical research more broadly.

Perpetual/lump sum donation?

Perpetual or lump sum bequests can also be made. A perpetual bequest is a gift that is intended to last indefinitely, such as an endowment that provides ongoing funding to a charity. This type of bequest would require careful drafting by the donor’s solicitor in terms of ongoing management of the endowment fund. A lump sum bequest is a one-time gift of a specific amount of money or asset. Perpetual bequests can provide long-term support to a charity, while lump sum bequests can provide immediate/short to medium term funding for a specific project or initiative.

Always consider taxation

When making a charitable bequest, it is essential to consider taxation. In most jurisdictions, charitable bequests are eligible for tax deductions and possibly other benefits. Donor-advised funds, popular in the US and the UK, offer a flexible solution, allowing donors to make their gifts and then recommend how the funds are used over time. This approach can be particularly useful in instances where living donors are undecided about a specific charity but wish to take advantage of the available tax deductions immediately. The drawback is a loss of control over how funds are disbursed as the institution managing the donor advised fund takes control of the fund.

Bequests are revocable

If circumstances or affiliations change during a donor’s lifetime, the revocation of a charitable bequest can be made by asking a solicitor to help write a new will or a codicil to the existing will. This can be done at any time and can help ensure that the donor’s wishes are respected and their goals are achieved.

Charitable bequests can be a powerful way to make a positive impact. By understanding the different types of bequests, selecting charities that align with one’s goals and considering taxation and other implications, donors can ensure that their bequests are used effectively and efficiently to achieve a better world.

Disclaimer: This article is for reference only. Nothing herein shall be construed as Hong Kong legal advice or any legal advice for that matter to any 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.

Filed Under: 長者法律服務, 私人客戶 – 遺產規劃和遺囑認證 Tagged With: Will, Elder Law

Oldham, Li & Nie to Host “Arbitration and Justice: the Compromise on Insolvency, Illegality and Conflicting Arbitration Clauses?” Panel During the 2024 Hong Kong Arbitration Week

August 19, 2024 by OLN Marketing

Oldham, Li & Nie (OLN) is pleased to announce its participation in the 2024 Hong Kong Arbitration Week, organised by the Hong Kong International Arbitration Centre (HKIAC), taking place on 21-25 October 2024.

The firm will host a panel session titled “Arbitration and Justice: the Compromise on Insolvency, Illegality and Conflicting Arbitration Clauses?” on 22 October 2024 from 5:00 to 6:30 pm.

This debate session will critically examine the compatibility between arbitration and substantive/procedural justice in light of the latest case authorities, including:

  1. Sian Participation Corp (In Liquidation) v Halimeda International Ltd [2024] UKPC 16, Re Simplicity & Vogue Retailing (HK) Co., Limited [2024] HKCA 299, and Arjowiggins HKK 2 Limited v Shandong Chenming Paper Holdings Limited [2024] HKCA 352: The availability of bankruptcy / winding-up tools for arbitration-governed debts
  2. AAA v DDD [2024] HKCFI 513: The complication of incompatible arbitration clauses in multi-contract transactions
  3. G v N [2023] HKCFI 3366: The interplay between arbitration and illegality

The session promises to deliver a thorough examination of these critical issues from various expert perspectives.

The distinguished panel will feature:

  • Prof. Anselmo Reyes, International Judge at Singapore International Commercial Court (SICC)
  • William Wong SC, Barrister at Des Voeux Chambers
  • Frances Lok SC, Barrister at Des Voeux Chambers
  • Sarah Thomas, Associate General Counsel of McKinsey & Company

They will be joined by OLN’s lawyers, Partners Dantes Leung and Jonathan Lam, with Associate Davis Hui serving as the moderator. Each panelist will offer unique insights, contributing to a robust and enlightening debate.

For more information about the 2024 Hong Kong Arbitration Week, please visit https://hkaweek.hkiac.org/event/f3e694d2-39ac-451c-aa66-cb9d9af52bc2/summary. 

To register, please visit https://hkaweek.hkiac.org/event/f3e694d2-39ac-451c-aa66-cb9d9af52bc2/regProcessStep1.

For information about our arbitration services, please contact our Partner Jonathan Lam.

Filed Under: 爭議解決 Tagged With: Arbitration

關於世界各地的死亡與稅收

July 19, 2024 by OLN Marketing

「在世上,只有死亡和稅收是確定難免的」這一句格言是美國其中一個開國元勳和傳奇學者短語歸於本傑明-法蘭克林。 為了避免雪上加霜,我們建議死後儘量避稅。

美國財政部於2023年2月28日報告稱,當天徵收了70億美元的「遺產稅和贈與稅」,這是自2005年以來徵收的最高金額。 隱私條例禁止披露更多細節,但人們對需要支付這筆款項的人的身份猜測紛紛、或者是作為提前規劃遺產的一部分而支付的押金(以避免將來需要支付更高的金額),或者是已故億萬富翁的延遲付款,可能是由於強制執行行動。

香港於2006年2月11日廢止了遺產稅。 此後,無需提交遺產稅宣誓書或帳目,也無需辦理遺產稅清關手續,即可申請獲得香港死亡案件的遺產授予書。

然而,遺產稅(IHT)在英國仍然適用。 個人遺產稅的徵收比例為遺產價值超過免稅額的部分只40%。 現時的免稅額為每人32.5萬英鎊。 未使用的免稅額可以轉讓給未亡配偶或民事伴侶。 這樣一個人實際上就有了65萬英鎊的免稅額。 此外,有多種免稅和減稅措施可用於减少個人所得稅。 例如,如果將所有財產遺贈給未亡配偶或民事伴侶、慈善機構或社區業餘體育俱樂部,則無需繳納個人所得稅。

在美國,2023年聯邦遺產稅免稅額為每個人1292萬美元(已婚夫妻共2584萬美元)。 聯邦遺產稅的最高稅率為40%。 美國許多州也徵收自己的遺產稅或繼承稅,免稅額和稅率各不相同。 50個州中有33個州不徵收遺產稅,包括拉巴馬州、阿拉斯加州、亞利桑那州、阿肯色州、加利福尼亞州、科羅拉多州、特拉華州或佛羅裏鄧州。

加拿大沒有聯邦遺產稅或繼承稅。 然而,一旦死亡,所有資本財產被視為處置,可能會引發離世人士遺產的資本利得稅。 離世人士的最終報稅錶必須報告所有資本收益和損失以及正常收入。 加拿大的最高邊際稅率可高達54%,具體取決於省份。

在歐洲聯盟,各成員國的遺產稅和繼承稅規則大相徑庭。 在27個歐盟國家中,有19個國家仍在徵收某種形式的死亡稅。 8個歐盟國家(奧地利、賽普勒斯、愛沙尼亞、拉脫維亞、馬爾他、羅馬尼亞、斯洛伐克和瑞典)已經廢除了繼承稅。 適用的規則和豁免因具體國家、離世人士與受益人之間的關係以及遺產規模的不同而有很大差异。 稅率也差异很大,從波蘭的0-20%到西班牙的7.65-87.6%。

臺灣對超過一定門檻的資產徵收10-20%的累進遺產稅,現時設定為1330萬新臺幣,繼承人和喪葬費用可享受免稅和減稅。

新加坡沒有遺產稅、繼承稅或資本利得稅,但新加坡公司股份轉讓時可能需要繳納印花稅。

與香港一樣,澳門是中華人民共和國的一個特別行政區,也沒有繼承稅。

中國大陸曾於2002年發佈了一項關於遺產稅的規定草案,但從未通過過一項法規。 現時沒有遺產稅、贈與稅或繼承稅。

相比之下,據2021年報導,三星電子董事長李健熙的遺產將支付超過12萬億韓元( 107.8億美元)的遺產稅。 韓國是世界上遺產稅稅率最高的國家之一。 如果離世人士擁有控股權,則可在此基礎上加收溢價。 溢價有可能超過標準遺產稅率50%。 據報導,李先生的藝術收藏,包括夏加爾、高更、米羅、莫奈和畢卡索的作品,將被捐贈給韓國國立博物館,以幫助減輕部分稅收負擔。

世界各地的遺產和繼承稅差別很大。 有些司法管轄區(如香港)完全取消了遺產和繼承稅,而其他司法管轄區則保留了複雜的扣除、免稅和邊際稅率遞增制度。 我們在做財務和遺產規劃時,必須隨時瞭解相關司法管轄區的遺產稅和繼承稅的最新情况。 製定周密的遺產規劃有助於消除或大限度地減輕繼承人的稅務負擔,確保財富順利跨代傳承。 雖然死亡和稅收可能是必然的,但死後的稅收可以通過專業指導巧妙地避免。

免責聲明:本文僅供參考。 本文中的任何內容均不得解釋為法律意見,無論是一般法律意見還是針對任何特定人士的法律意見。 高李嚴律師行不對任何人因本文所載資料而導致的任何損失和/或損害承擔責任。

Filed Under: 長者法律服務, 稅務諮詢部, 私人客戶 – 遺產規劃和遺囑認證 Tagged With: Estate planning, inheritance, Inheritance tax, Tax

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