Hong Kong residents can inherit property in mainland China, and mainland real estate always passes under mainland Chinese law, even if the deceased lived in Hong Kong. In practice, the heirs prove their right to inherit either through a notarial certificate of inheritance from a mainland notary office or through a mainland court judgment, using Hong Kong documents attested by a China-Appointed Attesting Officer, and then transfer the title at the local real estate registry. There is no inheritance tax in mainland China.
This guide walks Hong Kong families through the process as of 2026, including what happens when there is no will, which documents to prepare in Hong Kong, and how long it usually takes.
Which law applies?
Hong Kong and the mainland are separate legal systems, so the first question is which law governs the estate. Mainland courts generally apply the Law on Choice of Law for Foreign-Related Civil Relations by analogy to Hong Kong-related cases:
| Asset | Governing law for succession without a will | Practical effect |
|---|---|---|
| Real estate in the mainland (flats, houses, land-use rights) | Law of the place where the property is located (Art. 31) | Mainland law, always |
| Movables, such as bank deposits and shares | Law of the deceased's habitual residence at death (Art. 31) | If the deceased lived in Hong Kong, Hong Kong intestacy rules may apply to mainland deposits |
| Formal validity of a will | Valid if it complies with the law of the testator's habitual residence or nationality, or the place where it was made (Art. 32) | A properly made Hong Kong will can generally be recognised |
A Hong Kong grant of probate or letters of administration does not by itself transfer mainland property. Mainland registries and banks will want mainland-style proof of who inherits. For the broader picture, see our inheritance guide for foreigners.
Who inherits if there is no will?
Where mainland law applies and there is no valid will, the estate passes to statutory heirs under the Civil Code:
- First order: spouse, children and parents. A widowed son-in-law or daughter-in-law who was the main carer of the deceased's parents is also treated as first-order heir.
- Second order: siblings, and paternal and maternal grandparents. They inherit only if there is no first-order heir, or all first-order heirs renounce or lose the right.
Heirs of the same order generally share equally. The court or the heirs may adjust shares, for example in favour of an heir in real hardship or one who cared for the deceased. If a child of the deceased died earlier, that child's descendants inherit in their place by representation. Children of a predeceased sibling can also inherit by representation.
Remember that inheritance only covers the deceased's own share. If the deceased was married, half of the couple's community property usually belongs to the surviving spouse first, and only the other half forms the estate.
Step by step: inheriting a mainland flat
1. Gather documents in Hong Kong and the mainland
Typical documents include:
- the deceased's death certificate;
- proof of family relationships, such as birth certificates, marriage certificates and household records;
- each heir's identity documents (HKID and Home Return Permit);
- the property ownership certificate (不动产权证书) and purchase records;
- any will;
- where an heir gives up their share, a written declaration of renunciation.
Documents issued or signed in Hong Kong for use in the mainland generally need to be attested by a China-Appointed Attesting Officer (中国委托公证人), a Hong Kong lawyer appointed by the Ministry of Justice, and then sealed and forwarded by China Legal Services (H.K.) Ltd. The apostille does not apply between Hong Kong and the mainland, because both are part of the same country.
2. Choose the route: notarisation or court
| Route | When it fits | What you get |
|---|---|---|
| Notarial certificate of inheritance (继承权公证) | All heirs are known, available and in agreement | A notarial certificate confirming who inherits what |
| Court proceedings | Heirs disagree, an heir cannot be found, or documents are missing | A judgment or mediation document |
| Direct handling at the registry | Some registries now accept heirs' joint declarations for simple cases | Title transfer without a separate notarisation; practice varies by city |
Notarisation usually takes place at a notary office where the property is located or where the deceased lived. All heirs, or their attorneys, generally need to take part. Heirs who cannot travel can sign a power of attorney before a China-Appointed Attesting Officer in Hong Kong. Where heirs are in dispute, inheritance cases fall under the exclusive jurisdiction of the court of the deceased's domicile at death or where the main estate is located.
3. Transfer the title
With the notarial certificate or court document, the heirs apply to the local real estate registration centre to register the transfer. Statutory heirs are exempt from deed tax on inherited housing; a small registration fee applies. See does China have inheritance tax? for the full cost picture, including tax on a later sale.
4. Bank deposits and other assets
Banks generally release a deceased customer's deposits against a notarial certificate or a court document, although simplified procedures have been introduced for small balances. Shares, fund accounts and vehicles each have their own transfer rules. Moving money from the mainland to Hong Kong also requires the usual bank and foreign-exchange documentation.
Time limits
There is no fixed deadline for registering an inheritance, but delay creates problems:
- An heir who does not renounce in writing before the estate is dealt with is treated as having accepted the inheritance. A person who receives a legacy under a will must accept it within 60 days of learning of it, or is treated as having refused it.
- If another person takes or disputes the estate, the general three-year limitation period applies from when you knew or should have known that your rights were infringed, subject to an overall long-stop of 20 years.
- Practically, the longer you wait, the harder it becomes to find documents, trace heirs and prove relationships, especially when older relatives pass away.
The Civil Code also recognises an estate administrator (遗产管理人) to inventory the estate, pay debts and hand over assets, which can be helpful when heirs are spread across Hong Kong, the mainland and overseas.
Common difficulties for Hong Kong families
- Missing family records. Older mainland relationship records may be hard to find. A notary or court can sometimes accept alternative evidence.
- One heir refuses to cooperate. Notarisation stalls, and litigation becomes necessary.
- Multiple wills. Since 2021 the latest valid will prevails; a notarised will no longer automatically wins.
- Property still in the name of a long-deceased grandparent. Successive inheritances need to be dealt with in order, which multiplies the documents required.
We also advise on Hong Kong–mainland family matters more generally; see our Hong Kong–mainland cross-border family page.
Key takeaways
- Mainland real estate is always inherited under mainland law; mainland deposits may follow Hong Kong law if the deceased lived in Hong Kong.
- Without a will: spouse, children and parents first; then siblings and grandparents.
- Heirs normally prove their rights through a mainland notarial certificate of inheritance or a court judgment.
- Hong Kong documents are attested by a China-Appointed Attesting Officer and forwarded by China Legal Services (H.K.), not apostilled.
- There is no inheritance tax, and statutory heirs are exempt from deed tax on inherited housing.
Inheriting from a relative in the mainland?
Our bilingual inheritance team in Shenzhen and Guangzhou works with Hong Kong families every week, and we can coordinate with your attesting officer in Hong Kong. Book a free, confidential consultation and we will map out the steps, documents and likely costs for your case.