About 85% of the Hong Kong population die intestate, i.e. without having made a Will. The main consequence of intestacy is that such estates are distributed according to the statutory scheme set out in the Intestates' Estates Ordinance. Where there are surviving children under 18 years of age, the death of the parents could result in children being put into care, until such time as the Court is able to make a decision as to who should look after the children.

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Accordingly, it is vitally important that a Will is executed.

 

Tax saving is another important reason for making a Will. It is important to consider the location of the various assets and to determine if additional Wills should be executed. There are also issues of domicile which need to be considered for those living in multiple jurisdictions.