Recovering Assets in Mainland China After Death: A Complete Guide for Hong Kong Families
中國內地遺產回收完全指南：香港家庭實用手冊
The most comprehensive guide available for Hong Kong families recovering deceased relatives' assets in Mainland China — covering PRC Succession Law, statutory inheritance order, notarised and holographic wills, the critical notarisation requirement, bank recovery from ICBC, BOC, CCB, ABC and PSBC, property ownership and 70-year land use rights, Mainland-HK judicial assistance, capital controls, and step-by-step cross-border inheritance procedures.
最全面的香港家庭內地遺產回收指南 — 涵蓋《中華人民共和國民法典》繼承編、法定繼承順序、公證遺囑與自書遺囑、關鍵的公證要求、從工商銀行、中國銀行、建設銀行、農業銀行和郵儲銀行領回銀行資金、物業所有權及70年土地使用權、內地與香港司法協助、外匯管制，以及逐步跨境繼承程序。
Table of Contents
- Overview: Why Mainland China Is the Most Important Jurisdiction for HK Families
- PRC Succession Law: The Civil Code (Book Six)
- Statutory Succession Order (法定繼承)
- Wills in China: Notarised, Holographic, and Other Forms
- The Notarisation Requirement: The Single Most Important Step
- Bank Account Recovery (ICBC, BOC, CCB, ABC, PSBC)
- Property Inheritance and 70-Year Land Use Rights
- Mainland-HK Judicial Assistance
- Capital Controls and Remitting Funds to Hong Kong
- Focus: Shenzhen and Guangdong (Greater Bay Area)
- Step-by-Step Cross-Border Inheritance Procedure
- Typical Timeline and Costs
- Practical Tips and Common Mistakes
1. Overview: Why Mainland China Is the Most Important Jurisdiction for HK Families
For Hong Kong families dealing with a deceased relative's estate, Mainland China is overwhelmingly the most common overseas jurisdiction where assets are held. Decades of cross-border investment, family ties across the border, and the Greater Bay Area initiative have created a situation where millions of Hong Kong residents have bank accounts, property, business interests, or other assets in Mainland China.
Common scenarios include:
- Property in Shenzhen or Guangdong: Many Hong Kong residents purchased apartments in Shenzhen, Zhuhai, Zhongshan, Dongguan, Foshan, or Guangzhou — either as investments or for family members.
- Bank accounts: Cross-border banking accounts, dual-currency accounts, or accounts opened during business trips or for property management.
- Business interests: Hong Kong residents operating factories, companies, or joint ventures in the Mainland.
- Family assets: Elderly parents who moved back to Mainland China or never left, holding assets that HK-based children now need to recover.
The PRC does not currently impose any inheritance tax or estate duty. While an inheritance tax law has been discussed for decades, it has not been enacted as of 2026.
2. PRC Succession Law: The Civil Code (Book Six)
Succession in Mainland China is governed by Book Six (Succession) of the Civil Code of the People's Republic of China, which came into effect on 1 January 2021, replacing the earlier Succession Law of 1985. Key principles include:
2.1 Applicable Law Rules
- Immovable property (real estate): Succession to real property in Mainland China is always governed by Chinese law, regardless of the deceased's nationality, domicile, or habitual residence. This means Chinese succession rules — including forced heirship — apply to any property located in the PRC.
- Movable property (bank accounts, investments, etc.): Governed by the law of the deceased's habitual residence at the time of death. If the deceased was habitually resident in Hong Kong, then Hong Kong succession law applies to movable assets held in Mainland China.
2.2 Community Property
If the deceased was married, Chinese law may treat assets acquired during the marriage as community property (夫妻共同財產). Under this rule, only 50% of such assets form part of the estate — the other 50% belongs to the surviving spouse outright. This is a crucial distinction from Hong Kong's separate property regime.
2.3 Estate Administrator (遺產管理人)
The 2021 Civil Code introduced a formal estate administrator role. Unlike Hong Kong's executor system, China traditionally relied on all heirs collectively managing the estate. The new provisions allow for appointment of an administrator, but the concept is still developing in practice.
3. Statutory Succession Order (法定繼承)
When there is no valid will (or the will does not cover all assets), Chinese law applies statutory succession (法定繼承). The heirs are divided into two orders:
| Order | Heirs | Rules |
|---|---|---|
| First Order (第一順序) | Spouse, children, parents | Inherit in equal shares. When first-order heirs exist, second-order heirs receive nothing. Children include legitimate, illegitimate, adopted, and stepchildren who maintained a support relationship. |
| Second Order (第二順序) | Siblings, paternal grandparents, maternal grandparents | Inherit in equal shares only if there are no surviving first-order heirs. |
3.1 Special Rules
- Forced heirship: Chinese law provides protection for certain heirs. An heir who lacks the ability to work and has no source of income must be left a necessary share (必留份) of the estate, even if the will says otherwise.
- Widowed daughter-in-law/son-in-law: A widowed daughter-in-law or son-in-law who has fulfilled the main duty of supporting the deceased's parents is treated as a first-order heir (Article 1129 of the Civil Code).
- Foetus protection: When dividing the estate, a share must be reserved for an unborn child (Article 1155).
- Unworthiness: An heir who intentionally killed the deceased, killed another co-heir, forged or destroyed a will, or used fraud or coercion regarding the will may be disqualified from inheritance.
3.2 Comparison with Hong Kong Intestacy
| Feature | Mainland China | Hong Kong |
|---|---|---|
| Spouse's share | Equal share with children and parents | First HK$500,000 + half of residue (if children exist) |
| Parents' share | Equal share with spouse and children (first order) | Inherit only if no spouse or children |
| Children's share | Equal share with spouse and parents | Half of residue after spouse's preferential share |
| Community property | Yes — only deceased's share enters estate | No — separate property regime |
| Forced heirship | Yes — for dependants lacking income | No forced heirship (but family provision claims possible) |
4. Wills in China: Notarised, Holographic, and Other Forms
The Civil Code recognises several forms of wills. Understanding these is critical because the type of will determines its priority in the event of conflicting wills:
| Will Type | Chinese Name | Requirements | Priority |
|---|---|---|---|
| Notarised Will | 公證遺囑 | Made before a notary public at a notary office. The highest level of authentication. | Historically had highest priority. Under the 2021 Civil Code, a notarised will no longer automatically overrides later wills — the most recent will of any type prevails. |
| Holographic Will | 自書遺囑 | Entirely handwritten, signed, and dated by the testator. No witnesses required. | Valid if genuine. A later holographic will can now override an earlier notarised will. |
| Witnessed Will | 代書遺囑 | Written by someone other than the testator in the presence of at least two witnesses. Signed by the testator, the writer, and all witnesses. Dated. | Same as other forms under the new Code. |
| Printed Will | 打印遺囑 | New form recognised under the 2021 Civil Code. Requires at least two witnesses. Each page must be signed and dated by the testator and witnesses. | Same as other forms under the new Code. |
| Audio-Visual Will | 錄音錄像遺囑 | New form under the 2021 Civil Code. Audio or video recording with at least two witnesses. Must record names and dates. | Same as other forms under the new Code. |
| Oral Will (Nuncupative) | 口頭遺囑 | Only valid in emergency situations (imminent danger). Requires two witnesses. Becomes void if the testator later regains the ability to make a written will. | Lowest — only valid in emergencies. |
4.1 Hong Kong Wills Covering Mainland Assets
A will made in Hong Kong can be valid in Mainland China, but it must go through a multi-step authentication process. For a foreign (non-Chinese) will to be enforceable in the PRC:
- The will must be notarised in the jurisdiction where it was made (e.g., by a Hong Kong notary public).
- It must then be authenticated by the PRC's diplomatic or consular mission — or, for Hong Kong, by a China-Appointed Attesting Officer (中國委託公證人).
- The authenticated documents must be verified by China Legal Services (Hong Kong) Limited.
5. The Notarisation Requirement: The Single Most Important Step
This is arguably the most critical — and most frustrating — aspect of recovering assets in Mainland China. All documents originating from Hong Kong must go through a rigorous notarisation and verification process before they will be accepted by any Mainland Chinese institution (bank, property bureau, court, or notary office).
5.1 The Three-Step Process
Notarisation by a China-Appointed Attesting Officer (中國委託公證人)
All Hong Kong documents — death certificate, identity documents, birth certificates, marriage certificates, proof of kinship, and any Grant of Probate — must be notarised by a China-Appointed Attesting Officer in Hong Kong. These are Hong Kong solicitors specifically authorised by the PRC Ministry of Justice. There are approximately 400 such officers in Hong Kong. They are not the same as regular Hong Kong notaries public.
Cost: Typically HK$5,000-HK$15,000 per set of notarised documents, depending on complexity.
Verification by China Legal Services (Hong Kong) Limited
After notarisation, the documents must be submitted to China Legal Services (Hong Kong) Limited (中國法律服務（香港）有限公司) for verification and sealing. This entity is supervised by the PRC Ministry of Justice and acts as the gateway for Hong Kong documents entering the Mainland legal system.
Address: 19/F, China Resources Building, 26 Harbour Road, Wan Chai, Hong Kong
Tel: (852) 2857 4846
Processing time: Typically 2-4 weeks. Urgent processing may be available at a higher fee.
Present to Mainland Chinese Institutions
The verified documents are then presented to the relevant institution in Mainland China: the bank, property registration bureau, notary office, or court. Each institution may have additional requirements or forms to complete.
5.2 Documents That Need Notarisation
6. Bank Account Recovery
China's banking system is dominated by six state-controlled banks. Recovering funds from a deceased person's account requires navigating both the notarisation process described above and each bank's internal procedures.
6.1 Major Banks
Industrial and Commercial Bank of China. The world's largest bank by total assets. HK branch: ICBC (Asia). Customer service: 95588
Bank of China. Most international of the Big Four. HK subsidiary: BOC(HK). Customer service: 95566
China Construction Bank. HK branch: CCB (Asia). Customer service: 95533
Agricultural Bank of China. Customer service: 95599
Postal Savings Bank of China. Extensive rural network. Customer service: 95580
Bank of Communications. Customer service: 95559
6.2 The Recovery Process
Locate the Account
If you do not know which bank(s) the deceased had accounts with, you have two options:
- People's Bank of China (PBOC) enquiry: Heirs can apply to the local branch of the PBOC in the city where the deceased likely held accounts to search for bank accounts. You will need notarised proof of identity, relationship, and death.
- Individual bank enquiries: Approach each major bank directly. Each bank can search its nationwide system using the deceased's ID number.
- Cross-border accounts: Check with BOC(HK), ICBC(Asia), and CCB(Asia) in Hong Kong — they may have records linking to mainland accounts.
Obtain Notarised Inheritance Documents
Apply to a Chinese notary office (公證處) in the city where the bank account is located for a notarial certificate of inheritance rights (繼承權公證書). You will need to present all the authenticated Hong Kong documents described in Section 5.
Present to the Bank
Present the notarial certificate of inheritance rights to the bank, along with your identification. The bank will verify the documents and release the funds to the entitled heir(s).
6.3 Alternative: Court Proceedings
If the notary office refuses to issue a notarial certificate (which happens when there are disputes, missing heirs, or complex situations), you must file a lawsuit for inheritance disputes (繼承糾紛訴訟) in the Mainland Chinese court with jurisdiction. The court will determine inheritance rights and issue a judgment, which can then be presented to the bank.
6.4 Account Balance Enquiry
Before the full inheritance process is complete, heirs (or their authorised attorney) can check the deceased's bank account balance by applying for a letter of enquiry (查詢函) from the local PRC notary public. This helps determine whether it is worth pursuing the full inheritance process for a particular account.
7. Property Inheritance and 70-Year Land Use Rights
7.1 Understanding Chinese Property Ownership
Property ownership in Mainland China is fundamentally different from Hong Kong or most Western countries. Key points:
- All land belongs to the state: In China, individuals cannot own land. What is "owned" is a land-use right (土地使用權) granted for a fixed term.
- 70-year term for residential: Residential land-use rights are granted for 70 years. Commercial land-use rights are typically 40 years, and industrial 50 years.
- Automatic renewal: Article 359 of the Civil Code provides that residential land-use rights are automatically renewed when the term expires. The question of whether a fee will be charged for renewal remains unresolved by legislation as of 2026.
- The building is owned: While the land is not owned, the building (apartment, house) on top of it is owned by the individual and can be inherited.
7.2 Inheriting Mainland Property as a Hong Kong Resident
Hong Kong residents can inherit property in Mainland China. The process involves:
- Notarise all Hong Kong documents (death certificate, kinship proof, etc.) through the China-Appointed Attesting Officer and China Legal Services process.
- Apply for a notarial certificate of inheritance rights at a notary office in the city where the property is located.
- Register the property transfer at the local Natural Resources Bureau (自然資源局) or Housing and Construction Bureau (住房和建設局), also known as the real estate registration centre (不動產登記中心).
- Pay applicable taxes: Deed tax (契稅) of 3-5% and other minor fees may apply on the transfer.
7.3 Can Hong Kong Residents Keep Inherited Mainland Property?
Yes, in most cases. Hong Kong residents who inherit property in Mainland China can generally retain ownership. However, some restrictions may apply:
- The inherited property counts toward any property ownership limits in that city.
- If the inheritor later wants to purchase additional property, the inherited property may affect eligibility under local purchase restriction policies (限購政策).
- If the inheritor does not hold a valid Mainland travel document, they may face practical difficulties in managing the property.
7.4 Selling Inherited Mainland Property
If you inherit property and wish to sell it, you must first complete the inheritance registration (transferring the property into your name). Then you can sell through a normal property transaction. Be aware of:
- Personal income tax: A 20% tax on the capital gain (difference between sale price and original acquisition cost).
- Value-added tax (VAT): May apply to non-residential property.
- Deed tax: Payable by the buyer, not the seller.
8. Mainland-HK Judicial Assistance
The legal relationship between Hong Kong and Mainland China is unique: two separate legal systems under "One Country, Two Systems." Several judicial assistance arrangements have been signed between the two jurisdictions.
8.1 Reciprocal Recognition and Enforcement of Judgments
The Arrangement on Reciprocal Recognition and Enforcement of Judgments in Civil and Commercial Matters came into force on 29 January 2024. This arrangement allows civil and commercial judgments from one jurisdiction to be recognised and enforced in the other, reducing the need for parallel litigation.
8.2 The Separate Processes
Because succession matters are excluded from judicial assistance arrangements, Hong Kong families must handle inheritance in each jurisdiction separately:
- Hong Kong assets: Apply for probate in Hong Kong through the High Court Probate Registry.
- Mainland assets: Go through the Mainland notarisation and/or court process independently. A HK Grant of Probate can be used as supporting evidence but is not sufficient on its own.
8.3 China-Appointed Attesting Officers: The Bridge
The system of China-Appointed Attesting Officers (中國委託公證人) serves as the primary bridge between the two legal systems for document authentication. These are Hong Kong solicitors authorised by the PRC Ministry of Justice to notarise Hong Kong documents for use in the Mainland. The list of approved officers is maintained by the China Legal Services (Hong Kong) Limited.
9. Capital Controls and Remitting Funds to Hong Kong
This is one of the most challenging aspects of cross-border inheritance. China maintains strict capital controls through the State Administration of Foreign Exchange (SAFE, 國家外匯管理局) and the People's Bank of China (PBOC).
9.1 The US$50,000 Annual Limit
Chinese residents are subject to an annual foreign exchange conversion limit of US$50,000 equivalent per person. However, legitimate inheritance transfers are classified differently:
- Inheritance remittances are treated as current account transfers, not capital account transactions, when proper documentation is provided.
- With the correct notarised documents (notarial certificate of inheritance rights, tax clearance certificate, and bank-issued verification), larger amounts can be remitted in a single transaction.
9.2 Documentation Required for Remittance
9.3 Recent Changes (January 2026)
From 1 January 2026, Chinese banks have imposed stricter verification measures for outward remittances. For amounts exceeding RMB 5,000 or USD 1,000, banks now apply enhanced identity verification procedures for the remitter. This does not prevent legitimate inheritance remittances but may add processing time.
10. Focus: Shenzhen and Guangdong (Greater Bay Area)
The vast majority of Mainland Chinese assets held by Hong Kong residents are concentrated in the Greater Bay Area (大灣區), particularly Shenzhen. This section addresses GBA-specific issues.
10.1 Shenzhen Property
Shenzhen is by far the most common city where Hong Kong residents hold Mainland property. Key considerations:
- Property values: Shenzhen property prices are among the highest in China. Even a modest apartment may be worth several million RMB, making proper inheritance procedures essential.
- Early land-use rights: Some Shenzhen properties purchased in the 1980s-1990s had shorter land-use terms (20-30 years). These have mostly been renewed, but check the specific term on the property certificate.
- Real estate registration: Contact the Shenzhen Real Estate Registration Centre (深圳市不動產登記中心) for property searches and registration.
10.2 Greater Bay Area Banking
Many Hong Kong residents have opened GBA cross-border banking accounts, which allow easier banking between Hong Kong and GBA cities. These accounts are subject to the same inheritance procedures as any other Mainland bank account.
10.3 GBA Notary Offices
Key notary offices for Hong Kong families:
- Shenzhen Notary Office (深圳公證處) — the most commonly used by Hong Kong families due to proximity.
- Guangzhou Notary Office (廣州公證處)
- Zhuhai Notary Office (珠海公證處)
All notary offices in the GBA have experience handling Hong Kong-originated inheritance cases.
11. Step-by-Step Cross-Border Inheritance Procedure
Here is the complete procedure for a Hong Kong family recovering Mainland Chinese assets:
Gather All Hong Kong Documents
Collect death certificate, identity documents, kinship proofs, marriage certificates, birth certificates, and any will.
Engage a China-Appointed Attesting Officer in Hong Kong
Have all documents notarised by an approved attesting officer. Cost: HK$5,000-HK$15,000. Time: 1-2 weeks.
Submit to China Legal Services (Hong Kong) Limited
Have the notarised documents verified and sealed. Cost: around HK$1,000-HK$2,000 per set. Time: 2-4 weeks.
Engage a Mainland Chinese Lawyer (Optional but Recommended)
A Mainland lawyer can represent you at the notary office, bank, and property bureau without you needing to travel to the Mainland.
Apply for Notarial Certificate of Inheritance Rights in the Mainland
Apply at the notary office in the city where the assets are located. This is the key document that proves your right to inherit. Time: 2-8 weeks.
Claim Assets
Present the notarial certificate to banks, property registration bureaux, and other institutions. Banks typically release funds within 1-2 weeks. Property transfer takes 2-4 weeks.
Remit Funds to Hong Kong
Arrange foreign exchange conversion and remittance through the Mainland bank, with all required SAFE documentation.
12. Typical Timeline and Costs
| Stage | Typical Duration | Estimated Cost |
|---|---|---|
| Document gathering | 1-2 weeks | Minimal |
| Notarisation by China-Appointed Attesting Officer | 1-2 weeks | HK$5,000-HK$15,000 |
| China Legal Services verification | 2-4 weeks | HK$1,000-HK$2,000 |
| Mainland lawyer engagement | 1 week | RMB 10,000-RMB 50,000 (depending on complexity) |
| Mainland notarial certificate of inheritance rights | 2-8 weeks | RMB 2,000-RMB 10,000 |
| Bank account recovery | 1-4 weeks per bank | Minimal bank fees |
| Property transfer registration | 2-4 weeks | Deed tax (3-5% of assessed value) + registration fees |
| Foreign exchange remittance | 1-4 weeks | Bank transfer fees |
| Total (typical, no disputes) | 3-6 months | HK$20,000-HK$100,000+ |
| Total (with court proceedings) | 6-24 months | HK$50,000-HK$300,000+ |
13. Practical Tips and Common Mistakes
Do
- Start the notarisation process in Hong Kong immediately — it is the critical path item.
- Keep the deceased's Mainland Travel Permit (回鄉證) and any Mainland ID documents — you will need them.
- Check for cross-border accounts at BOC(HK), ICBC(Asia), and CCB(Asia) in Hong Kong.
- Engage a Mainland Chinese lawyer experienced in cross-border inheritance — this will save significant time and avoid mistakes.
- Apply for PBOC enquiry if you do not know which banks hold accounts.
- Get all heirs to cooperate early — the notary office will require statements from all known heirs.
- Keep all tax receipts and clearance certificates — you will need them for remittance.
Don't
- Don't assume a HK Grant of Probate works in Mainland China — it has no legal effect.
- Don't try to use a regular Hong Kong notary public for Mainland documents — only China-Appointed Attesting Officers are accepted.
- Don't approach a Mainland bank without notarised documents — you will be turned away.
- Don't ignore the community property rule — if the deceased was married, only their 50% share may be inheritable.
- Don't try to circumvent capital controls — informal channels (underground banks) are illegal and can result in criminal prosecution.
- Don't forget about Mainland tax obligations — property transfer taxes and income tax on capital gains can be substantial.
- Don't delay acting — Mainland bank accounts may become dormant and harder to access over time.
目錄
1. 概覽：為何內地是香港家庭最重要的司法管轄區
對於處理先人遺產的香港家庭而言，中國內地是最常見的持有海外資產的司法管轄區。數十年的跨境投資、跨境家庭紐帶以及大灣區計劃，令數以百萬計的香港居民在內地持有銀行帳戶、物業、商業權益或其他資產。
常見情況包括：
- 深圳或廣東的物業：許多香港居民在深圳、珠海、中山、東莞、佛山或廣州購買公寓。
- 銀行帳戶：跨境銀行帳戶、雙幣帳戶，或因公務出差或物業管理而開設的帳戶。
- 商業權益：在內地經營工廠、公司或合資企業。
- 家庭資產：移居內地或從未離開內地的年老父母，持有香港子女需要追回的資產。
中國目前不徵收任何遺產稅或繼承稅。雖然遺產稅法已討論數十年，但截至2026年尚未立法。
2. 《民法典》繼承編
中國內地的繼承受《中華人民共和國民法典》第六編（繼承）規管，於2021年1月1日生效，取代了1985年的《繼承法》。主要原則包括：
2.1 適用法律規則
- 不動產（房地產）：中國境內不動產的繼承始終適用中國法律，不論先人的國籍、居籍或慣常居所。這意味著中國的繼承規則（包括強制繼承份額）適用於任何位於中國的物業。
- 動產（銀行帳戶、投資等）：適用先人死亡時慣常居所地的法律。如先人慣常居住在香港，則香港繼承法適用於其在內地持有的動產。
2.2 夫妻共同財產
如先人已婚，中國法律可能將婚姻期間取得的資產視為夫妻共同財產。按此規則，只有50%的資產構成遺產 — 另外50%歸在世配偶所有。這與香港的分別財產制度有重要區別。
2.3 遺產管理人
2021年《民法典》引入了正式的遺產管理人角色。與香港的遺囑執行人制度不同，中國傳統上依賴所有繼承人共同管理遺產。新規定允許指定管理人，但在實踐中這一概念仍在發展中。
3. 法定繼承順序
當沒有有效遺囑（或遺囑未涵蓋所有資產）時，中國法律適用法定繼承。繼承人分為兩個順序：
| 順序 | 繼承人 | 規則 |
|---|---|---|
| 第一順序 | 配偶、子女、父母 | 按等份繼承。第一順序繼承人存在時，第二順序繼承人不獲分配。子女包括婚生子女、非婚生子女、養子女及有撫養關係的繼子女。 |
| 第二順序 | 兄弟姐妹、祖父母、外祖父母 | 僅在沒有第一順序繼承人時按等份繼承。 |
3.1 特殊規則
- 強制繼承份額（必留份）：中國法律為特定繼承人提供保護。缺乏勞動能力又沒有生活來源的繼承人必須獲得遺產的必要份額，即使遺囑另有規定。
- 喪偶兒媳/女婿：喪偶兒媳或女婿如對公婆/岳父母盡了主要贍養義務，視為第一順序繼承人（《民法典》第1129條）。
- 胎兒保護：分割遺產時，應為胎兒保留繼承份額（第1155條）。
- 喪失繼承權：故意殺害被繼承人、殺害其他繼承人、偽造或銷毀遺囑、以欺詐或脅迫手段影響遺囑的繼承人可能被取消繼承資格。
4. 中國的遺囑：公證遺囑、自書遺囑及其他形式
《民法典》承認以下幾種遺囑形式：
| 遺囑類型 | 要求 | 優先級 |
|---|---|---|
| 公證遺囑 | 在公證處公證員面前訂立。最高級別的認證。 | 根據2021年《民法典》，公證遺囑不再自動優先於其後訂立的遺囑 — 以最後一份有效遺囑為準。 |
| 自書遺囑 | 完全由立遺囑人親筆書寫、簽名並註明日期。無需見證人。 | 後訂立的自書遺囑現可推翻先前的公證遺囑。 |
| 代書遺囑 | 由他人代寫，至少兩名見證人在場。立遺囑人、代書人和所有見證人簽名並註明日期。 | 與其他形式相同。 |
| 打印遺囑 | 2021年《民法典》新增形式。至少兩名見證人。每頁須由立遺囑人和見證人簽名並註明日期。 | 與其他形式相同。 |
| 錄音錄像遺囑 | 2021年《民法典》新增形式。錄音或錄像記錄，至少兩名見證人。須記錄姓名和日期。 | 與其他形式相同。 |
| 口頭遺囑 | 僅在緊急情況（危急情況）下有效。需兩名見證人。如立遺囑人其後恢復訂立書面遺囑的能力，口頭遺囑即告無效。 | 最低 — 僅在緊急情況下有效。 |
5. 公證要求：最關鍵的一步
這可以說是在內地回收資產最關鍵、也最令人沮喪的環節。所有來自香港的文件必須經過嚴格的公證和核實程序，才能被任何內地機構（銀行、物業登記處、法院或公證處）接受。
5.1 三步程序
由中國委託公證人公證
所有香港文件 — 死亡證明書、身份文件、出生證明書、結婚證書、親屬關係證明及任何遺產承辦書 — 必須由香港的中國委託公證人公證。這些是經中華人民共和國司法部特別授權的香港律師，目前在港約有400位。他們不是普通的香港公證人。
費用：通常為每套公證文件HK$5,000-HK$15,000，視乎複雜程度。
由中國法律服務（香港）有限公司核實
公證後，文件必須提交至中國法律服務（香港）有限公司核實和蓋章。該機構受中華人民共和國司法部監管。
地址：香港灣仔港灣道26號華潤大廈19樓
電話：(852) 2857 4846
處理時間：通常2-4週。加急處理可能需較高費用。
向內地機構出示
經核實的文件然後呈交給內地相關機構：銀行、物業登記處、公證處或法院。每個機構可能有額外的要求或表格需要填寫。
6. 銀行帳戶回收
中國的銀行體系由六家國有控股銀行主導。從先人帳戶中回收資金需要同時完成上述公證程序和各銀行的內部流程。
6.1 主要銀行
全球最大銀行。香港分支：工銀亞洲。客服：95588
四大行中最國際化。香港子公司：中銀香港。客服：95566
香港分支：建行亞洲。客服：95533
客服：95599
農村網絡最廣。客服：95580
客服：95559
6.2 回收程序
找出帳戶
如不知道先人在哪家銀行開戶，可以：
- 向中國人民銀行（PBOC）查詢：繼承人可向先人可能開戶城市的人民銀行當地分行申請搜索銀行帳戶。需要公證的身份、親屬關係和死亡證明。
- 逐家銀行查詢：直接聯繫各大銀行。每家銀行可以使用先人的身份證號碼搜索全國系統。
- 跨境帳戶：向香港的中銀香港、工銀亞洲和建行亞洲查詢 — 他們可能有連結到內地帳戶的記錄。
取得公證繼承文件
向銀行帳戶所在城市的公證處申請繼承權公證書。需要出示所有經認證的香港文件。
向銀行出示
將繼承權公證書連同身份證明文件呈交銀行。銀行核實文件後會將資金釋放給有權的繼承人。
6.3 替代方案：法院訴訟
如公證處拒絕出具公證書（當有爭議、繼承人下落不明或情況複雜時會出現），必須向有管轄權的內地法院提起繼承糾紛訴訟。法院將確定繼承權並作出判決，然後可向銀行出示。
7. 物業繼承與70年土地使用權
7.1 理解中國物業所有權
- 所有土地歸國家所有：在中國，個人不能擁有土地。所「擁有」的是有固定期限的土地使用權。
- 住宅70年：住宅土地使用權為70年。商業用地通常40年，工業用地50年。
- 自動續期：《民法典》第359條規定，住宅土地使用權期限屆滿時自動續期。至於是否需要繳費續期，截至2026年立法尚未明確。
- 建築物可繼承：雖然土地不可擁有，但土地上的建築物（公寓、房屋）屬個人所有，可以繼承。
7.2 香港居民繼承內地物業
香港居民可以繼承內地物業。程序包括：
- 通過中國委託公證人和中國法律服務程序公證所有香港文件。
- 在物業所在城市的公證處申請繼承權公證書。
- 在當地自然資源局或住房和建設局（不動產登記中心）登記物業轉名。
- 繳納適用稅款：契稅（3-5%）及其他小額費用。
8. 內地與香港司法協助
《關於內地與香港特別行政區法院相互認可和執行民商事案件判決的安排》於2024年1月29日生效。但重要限制：遺產繼承、管理或分配事項被排除在外。這意味著香港法院的遺產命令不能直接在內地執行，繼承人必須通過內地的獨立程序處理。
9. 外匯管制與匯款回港
這是跨境繼承最具挑戰性的方面之一。中國通過國家外匯管理局（SAFE）維持嚴格的資本管制。
9.1 年度限額
- 中國居民每人每年外匯兌換限額為等值5萬美元。
- 合法的繼承匯款在提供適當文件後被歸類為經常項目轉帳，較大金額可以在單筆交易中匯出。
9.2 匯款所需文件
9.3 2026年最新變化
自2026年1月1日起，中國銀行對外匯匯出實施更嚴格的核實措施。對超過人民幣5,000元或美元1,000元的匯款，銀行現在對匯款人實施加強身份核實程序。這不會阻止合法的繼承匯款，但可能增加處理時間。
10. 重點：深圳及廣東（大灣區）
香港居民持有的內地資產絕大部分集中在大灣區，尤其是深圳。
- 物業價值：深圳的物業價格是全國最高之一。即使是一套普通公寓也可能價值數百萬元人民幣。
- 早期土地使用權：1980-1990年代購買的部分深圳物業土地使用期限較短（20-30年），大部分已獲續期。
- 不動產登記：聯繫深圳市不動產登記中心進行物業搜索和登記。
- 大灣區跨境銀行帳戶：許多香港居民已開設大灣區跨境銀行帳戶，這些帳戶受到與其他內地銀行帳戶相同的繼承程序約束。
11. 跨境繼承程序逐步指南
收集所有香港文件
收集死亡證明書、身份文件、親屬關係證明、結婚證書、出生證明書及任何遺囑。
聘請香港的中國委託公證人
將所有文件由認可的公證人公證。費用：HK$5,000-HK$15,000。時間：1-2週。
提交至中國法律服務（香港）有限公司
將公證文件核實和蓋章。費用：約HK$1,000-HK$2,000。時間：2-4週。
聘請內地律師（建議）
內地律師可代表您在公證處、銀行和物業登記處辦理，無需親自前往內地。
在內地申請繼承權公證書
在資產所在城市的公證處申請。時間：2-8週。
領取資產
向銀行、物業登記處等機構出示公證書。銀行通常在1-2週內釋放資金。物業轉名需2-4週。
匯款至香港
通過內地銀行安排外匯兌換和匯款，附上所有外管局所需文件。
12. 典型時間表及費用
| 階段 | 典型時間 | 估計費用 |
|---|---|---|
| 文件收集 | 1-2週 | 極少 |
| 中國委託公證人公證 | 1-2週 | HK$5,000-HK$15,000 |
| 中國法律服務核實 | 2-4週 | HK$1,000-HK$2,000 |
| 聘請內地律師 | 1週 | RMB 10,000-RMB 50,000 |
| 內地繼承權公證書 | 2-8週 | RMB 2,000-RMB 10,000 |
| 銀行帳戶回收 | 每間銀行1-4週 | 極少銀行費用 |
| 物業轉名登記 | 2-4週 | 契稅（評估值的3-5%）+ 登記費 |
| 外匯匯款 | 1-4週 | 銀行轉帳費 |
| 合計（無爭議） | 3-6個月 | HK$20,000-HK$100,000+ |
| 合計（經法院訴訟） | 6-24個月 | HK$50,000-HK$300,000+ |
13. 實用建議及常見錯誤
應該做
- 立即開始香港的公證程序 — 這是關鍵路徑。
- 保管好先人的回鄉證和任何內地身份文件。
- 向香港的中銀香港、工銀亞洲和建行亞洲查詢跨境帳戶。
- 聘請有跨境繼承經驗的內地律師。
- 如不知道帳戶在哪家銀行，向人民銀行申請查詢。
- 盡早讓所有繼承人合作 — 公證處將要求所有已知繼承人的聲明。
- 保留所有稅收收據和完稅證明 — 匯款時需要。
不應該做
- 不要以為香港遺產承辦書在內地有效 — 它完全沒有法律效力。
- 不要嘗試使用普通香港公證人處理內地文件 — 只有中國委託公證人才被接受。
- 不要在沒有公證文件的情況下去內地銀行 — 會被拒絕。
- 不要忽視夫妻共同財產規則 — 如先人已婚，只有其50%份額可繼承。
- 不要試圖規避外匯管制 — 地下錢莊等非正規渠道屬違法行為，可能導致刑事起訴。
- 不要忘記內地稅務義務 — 物業轉讓稅和資本增值所得稅可能金額可觀。
- 不要拖延行動 — 內地銀行帳戶可能變成不活躍帳戶，日後更難處理。
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