Estate Duty Ordinance


The Estate Duty Ordinance is one of Hong Kong ordinances. It regulates the HK estate duty which was a tax imposed on capital asset - the net value of property situated in Hong Kong at the date of the taxpayer's death. It is chargeable irrespective of whether the deceased was a resident of Hong Kong.

Most commonly used sections

Cap 111 EDO Section.2 Application
Cap 111 EDO Section.3 Interpretation
Cap 111 EDO Section.5 Estate duty
Cap 111 EDO Section.6 What property is deemed to pass on death
Cap 111 EDO Section.10 Exceptions for transactions with money consideration, non-HK property,
stocks & certain land in the N.T. HK.
Cap 111 EDO Section.10A Exceptions for matrimonial home
Cap 111 EDO Section.12 Payment of estate duty
Cap 111 EDO Section.13 Value of property; allowance for debts and funeral expenses
Cap 111 EDO Section.16 Increase of estate duty when delay in lodging affidavit
Cap 111 EDO Section.18 Charge of estate duty on property
Cap 111 EDO Section.22 Appeal to Court of First Instance
Cap 111 EDO Section.31 Relief in respect of quick succession where property consists of
leasehold property or a business
Cap 111 EDO Section.34 Controlled companies
Cap 111 EDO Section.35 Charge on assets of controlled companies
Cap 111 EDO Section.44 Value of shares and debentures of controlled companies
Cap 111 EDO Section.45 Limitation on dispositions through a controlled company in favour of
relatives
Cap 111 Sched 1 Table of Estate duty rates to be payable