The Probate and Administration Ordinance (Cap. 10) and Intestates’ Estates Ordinance (Cap. 73): A Practical Guide

· Cap. 30 disambiguation row added to the quick-reference table.

About the authors

Written by Jessica Lau · Solicitor at Slotine. Jessica advises on probate, estate administration, and commercial matters.

Reviewed by Maeva Slotine · Founder and Solicitor at Slotine. Maeva oversees the firm’s probate and international estate practice.

The Probate and Administration Ordinance (Cap. 10) is the primary statute governing every probate application in Hong Kong. It grants the High Court the power to issue a Grant of Representation – the legal authority an executor or administrator needs to deal with a deceased person’s assets. The Ordinance also establishes the rights, duties, and liabilities of executors and administrators throughout the estate administration process.

This guide is written for executors, administrators, and family members who need to understand what Cap. 10 requires of them in practice. It covers the types of grant available, the documents required to apply, the treatment of international estates, and the duties the Ordinance imposes on those who administer an estate in Hong Kong.

Need the full roadmap? If you want a practical roadmap rather than the statutory framework, see our Hong Kong probate checklist , a 23-step guide across the first 30 days, the application, and post-grant duties.

What does the Probate and Administration Ordinance govern?

Cap. 10 delegates the power to grant probate and letters of administration to the High Court of Hong Kong. In practice, all non-contentious probate applications are processed by the Probate Registry on behalf of the Registrar of the High Court.

The Ordinance establishes the hierarchy of entitlement to apply for a grant. Not everyone can apply – the right to do so depends on whether the deceased left a valid will (in which case the named executor applies) or died intestate (in which case the order of priority is set by the Intestates’ Estates Ordinance, Cap. 73).

Importantly, section 24A of Cap. 10 explicitly limits the Hong Kong court’s jurisdiction to assets located in Hong Kong. This means the Probate Registry has no authority over assets situated in Mainland China, Macau, or any other jurisdiction. For the applicant, this means only Hong Kong assets are declared in the schedule filed with the Registry.

Grant of probate or letters of administration – which applies?

Grant of probate

A grant of probate is issued when the deceased left a valid will. The Probate Registry examines the will to confirm its validity and issues the grant to the executor or executors named in the will. Once the grant is issued, the executor has legal authority to collect the deceased’s assets, settle debts, and distribute the estate to the beneficiaries.

Letters of administration

Letters of administration are issued when the deceased died without a valid will (intestacy) or where no executor named in the will is able or willing to act. The Intestates’ Estates Ordinance (Cap. 73) determines who has priority to apply – typically the surviving spouse, followed by the deceased’s children, parents, and siblings, in that order.

Other grants in special circumstances

The Ordinance also provides for grants in less common situations. A grant with will annexed is issued where a will exists but no executor is named or is able to act. A grant may also be issued to a trust corporation or, where the deceased was domiciled outside Hong Kong, to the person entitled under the law of the deceased’s domicile. These alternative grants follow the same application process through the Probate Registry.

Documents required under Cap. 10

Section 24A of Cap. 10 requires the applicant to file a schedule of all assets and liabilities of the deceased situated in Hong Kong. The Probate Registry will not issue a grant unless the schedule and supporting documents are complete.

The statutory minimum documents are the death certificate, identity documents of the deceased and applicant, proof of the applicant’s entitlement to apply, the original will (if any), and a sworn schedule of Hong Kong assets and liabilities. Assets outside Hong Kong are excluded from the schedule (section 24A).

For the full practitioner’s checklist of supporting documents, valuations, and templates used in a typical Hong Kong probate filing, see our Probate in Hong Kong: Grant of Probate guide and FAQ.

Intestate succession order under Cap. 73 IEO

Where the deceased dies without a valid will, the Intestates’ Estates Ordinance (Cap. 73) governs how the estate is distributed. The order of entitlement is fixed by statute and cannot be varied except by a deed of family arrangement signed by all beneficiaries.

The table below sets out the statutory class order under section 4 of Cap. 73.

Surviving relative(s) Spouse’s entitlement Other beneficiaries
Spouse + issue (children, grandchildren) Personal chattels + statutory legacy + 1/2 of residue Issue take the remaining 1/2 of residue on statutory trusts
Spouse + parents (no issue) Personal chattels + statutory legacy + 1/2 of residue Parents take the remaining 1/2 of residue
Spouse + siblings of whole blood (no issue, no parents) Personal chattels + statutory legacy + 1/2 of residue Siblings take the remaining 1/2 of residue on statutory trusts
Spouse only (no issue, no parents, no siblings) Entire estate absolutely ,
Issue only (no spouse) , Entire estate on statutory trusts
Parents only , Entire estate to parents equally
Siblings of whole blood (no spouse, no issue, no parents) , Entire estate on statutory trusts
Half-blood siblings, grandparents, uncles/aunts , Take in the order listed if no closer relative survives
No surviving relative , Estate passes to the Government of Hong Kong as bona vacantia

“Issue” includes legitimate children, adopted children, and (under the Status Act, Cap. 60) children born out of wedlock. Stepchildren are not “issue” under Cap. 73 unless legally adopted.

For applications to the Probate Registry where the deceased died intestate, the order above also determines who is entitled to apply for letters of administration under rule 21 of the Non-Contentious Probate Rules (Cap. 10A).


Statutory legacy amount under Cap. 73 (2026)

The statutory legacy is the fixed sum to which the surviving spouse is entitled before any residue is shared with other classes of beneficiaries. The amount is set by Schedule 1 of the Intestates’ Estates Ordinance (Cap. 73) and has not been revised since the 1995 amendment.

Family configuration Statutory legacy 2026 Cap. 73 reference
Spouse + issue HK$500,000 + personal chattels + 1/2 residue Section 4(3)
Spouse + parents (no issue) HK$1,000,000 + personal chattels + 1/2 residue Section 4(4)
Spouse + siblings of whole blood (no issue, no parents) HK$1,000,000 + personal chattels + 1/2 residue Section 4(4)
Spouse only (no issue, no parents, no siblings) Entire estate (no statutory legacy applies) Section 4(2)

Three points are commonly overlooked when applying the statutory legacy to a real estate:

  • “Personal chattels” under section 2 includes household furniture, motor vehicles, jewellery, art, and articles of personal use – but excludes any chattels used at the date of death wholly or principally for business purposes, and excludes money and securities.
  • The statutory legacy carries interest at the rate prescribed under section 4(6) from the date of death until paid – currently the rate is set by the Court of Final Appeal’s prevailing prescribed rate for trust funds.
  • The amounts have not been adjusted for inflation since 1995. For estates of substantial value, the statutory legacy is now a relatively small portion of the overall residue, and the residue allocation rules under section 4 typically drive the outcome.

A surviving spouse who is dissatisfied with the statutory entitlement may apply under the Inheritance (Provision for Family and Dependants) Ordinance (Cap. 481) for reasonable financial provision out of the estate. Time limits are tight: the application must be brought within six months of the grant of letters of administration.


Cap. 10 vs Cap. 10A vs Cap. 73, quick reference

Three statutes work together to govern Hong Kong probate and intestate succession. They are commonly confused.

Statute What it governs Where it sits in a probate matter
Cap. 10, Probate and Administration Ordinance Substantive law on grants of representation, powers and duties of personal representatives, Official Administrator, jurisdiction of the Probate Registry The primary statute. Sets out who can be appointed and what they may and must do
Cap. 10A, Non-Contentious Probate Rules Procedural rules: how to make an application, forms, oath of executor/administrator, citations, caveats, contested matters The “rulebook” for filing applications. Cross-referenced from Cap. 10 for procedure
Cap. 73, Intestates’ Estates Ordinance Distribution rules where the deceased dies without a valid will, including the statutory legacy and the residuary allocation between spouse, issue, parents, and other classes Determines who inherits in an intestacy. Read together with Cap. 10 for letters of administration

In practice, the three statutes are almost always read together. A typical application for letters of administration on intestacy requires consideration of all three: Cap. 10 (substantive), Cap. 10A (procedure), and Cap. 73 (distribution).


The Official Administrator and small estates

Not every estate requires a full grant application to the Probate Registry.

Under section 15 of Cap. 10, the Official Administrator (who is the Registrar of the High Court ex officio) may administer estates not exceeding HKD 150,000 in value, where the estate consists of cash, bank deposits, and/or MPF. The application is made using Forms N1.1 and N4.1, and the process is simpler and faster than a full grant.

For estates not exceeding HKD 50,000 in total value, an alternative route exists: the Confirmation Notice, applied for through the Estate Beneficiaries Support Unit of the Home Affairs Department. This is the fastest and least costly option available, but is only available for very small estates.

If the estate exceeds these thresholds, a full grant application to the Probate Registry is required. Slotine advises executors and families on which route is appropriate for the estate in question.

International estates – resealing and foreign domicile

Jurisdiction – assets in Hong Kong only

Section 24A of Cap. 10 limits the Probate Registry’s jurisdiction to assets situated in Hong Kong. Where the deceased held assets in Mainland China, Macau, or any other jurisdiction, those assets must be dealt with separately under the law of the place where each asset is situated. In practice, this means executors managing international estates must initiate parallel proceedings in each relevant jurisdiction – a process that requires coordination across legal systems.

Resealing an overseas grant of probate

Sections 48 to 52 of Cap. 10 allow a grant of probate issued outside Hong Kong to be ‘resealed’ by the High Court of the HKSAR, giving it legal effect in Hong Kong. This is available for grants issued in designated jurisdictions – including England and Wales, Scotland, Northern Ireland, Australia, New Zealand, Singapore, Malaysia, and Sri Lanka, among others.

Resealing is faster and less expensive than making a fresh application for a grant. The executor files the overseas grant, a certified copy of the will, and supporting documents with the Probate Registry. If the overseas jurisdiction is not designated for resealing, a fresh application for a Hong Kong grant is required. For more on the practical steps involved, see our guide to probate in Hong Kong.

When the deceased was domiciled outside Hong Kong

Where the deceased was domiciled abroad at the time of death, the Probate Registry must review the law of domicile to determine who is entitled to apply for the grant. This is the primary reason international estates take significantly longer than local estates – typically around nine months, compared to four to eight weeks for a straightforward domestic application.

The Registry may require foreign law evidence (usually in the form of an affidavit from a qualified lawyer in the jurisdiction of domicile) and overseas documents, which must be properly authenticated – by apostille or consular legalisation, depending on the country.

Duties of executors and administrators under Cap. 10

Once a grant of representation is issued, the executor or administrator assumes fiduciary duties prescribed by Cap. 10 and the general law. These obligations are personal – the executor cannot avoid them by delegating to a solicitor, although instructing a solicitor to carry out the work is both common and advisable.

The core duties are:

  • Compile a true and complete inventory of the estate’s assets and liabilities.
  • Settle all debts and liabilities before distributing to beneficiaries. Creditors take priority over beneficiaries. An executor who distributes assets before settling known debts may be held personally liable.
  • Distribute the net estate to the beneficiaries in accordance with the will or, in the case of intestacy, the distribution rules under the Intestates’ Estates Ordinance (Cap. 73).
  • Prepare a final account of the estate, showing all receipts, payments, and distributions.

Executors should be aware of the personal liability exposure: distributing assets without settling debts, or distributing to the wrong beneficiaries, can result in the executor being required to compensate the estate from their own funds.

Statutory timelines under Cap. 10

Cap. 10 and Cap. 10A impose several statutory time limits that personal representatives, beneficiaries, and creditors must keep in mind.

  • Caveat against grant – 6 months. A caveat lodged under rule 44 of Cap. 10A remains in force for six months and may be renewed. A caveat prevents the issue of a grant until withdrawn or determined.
  • Citation to accept or refuse a grant – 14 days. Under rule 45 of Cap. 10A, a person cited has 14 days to enter an appearance, failing which the citor may apply for a grant to be issued.
  • Application for family provision – 6 months from grant. Under the Inheritance (Provision for Family and Dependants) Ordinance (Cap. 481), eligible applicants must bring proceedings within six months of letters of administration being issued.
  • Creditors’ notice – discretionary. Section 67 of Cap. 10 allows the personal representative to advertise for creditors and beneficiaries; the notice period is typically two months.
  • Distribution before final accounts – personal liability risk. Personal representatives who distribute the estate before settling known debts may be personally liable under section 60 of Cap. 10.

For practical estimates of how long the Probate Registry takes to issue a grant in real applications (local vs. international estates, with and without complications), see our Probate in Hong Kong: Grant of Probate guide and FAQ.

Frequently asked questions

What is the Probate and Administration Ordinance (Cap. 10)?

Cap. 10 is the primary Hong Kong statute governing the administration of deceased estates. It provides for grants of probate and letters of administration, the powers and duties of personal representatives, the role of the Official Administrator, and the resealing of foreign grants.

What is the difference between Cap. 10, Cap. 10A and Cap. 73?

Cap. 10 is the main Ordinance on grants and administration. Cap. 10A, the Non-Contentious Probate Rules, sets out the procedure for obtaining a grant. Cap. 73, the Intestates’ Estates Ordinance, decides who inherits when there is no will.

What is the statutory legacy under Cap. 73 in 2026?

On an intestacy, a surviving spouse takes the personal chattels plus a fixed net sum: HK$500,000 where the deceased also leaves issue, or HK$1,000,000 where there is no issue but a parent or whole-blood sibling survives. These amounts have applied for deaths on or after 11 February 2006.

Who is the Official Administrator?

The Official Administrator is a public officer who can take a grant where no one else is entitled or willing to act, and who administers certain small estates under Cap. 10.

Does the Probate and Administration Ordinance apply to intestate estates?

Yes. Where there is no valid will, the estate is administered under Cap. 10 by an administrator holding letters of administration, and the estate is distributed according to the intestacy rules in Cap. 73.

Is estate duty still payable under Hong Kong law?

No. Estate duty was abolished for deaths on or after 11 February 2006, and Hong Kong has no inheritance tax. The Estate Duty Ordinance (Cap. 111) now only applies to earlier deaths.



Related guides



This article does not, and is not intended to, constitute legal advice, and should not be relied upon as such. Slotine can assist with queries on probate and estate administration in Hong Kong. Please contact us if you wish to learn more.


Advising executors and international estates in Hong Kong For the administrator’s lifecycle , eligibility and standing, sureties’ guarantee, Form L selection, post-grant duties, intermeddling under s.60J, and foreign administrators , see our dedicated letters of administration guide.

Slotine acts for executors and administrators in both straightforward local estates and complex international probate matters. If you need guidance on applying for a grant of representation, resealing an overseas grant, or managing a multi-jurisdictional estate, contact us to discuss your situation.

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