台灣繼承人要繼承在香港的資產，這是一個跨境法律程序，並非拿著台灣的身分證或台灣的遺產稅證明就可以直接去香港銀行領錢或辦理不動產繼承登記。

理由是:香港沿襲英國普通法（Common Law）制度，與台灣的大陸法系（Civil Law）有很大不同。
最核心的概念是：在未取得香港法院的「遺產承辦書」（Grant of Representation）之前，任何人都無權處置死者在香港的資產，否則將面臨刑事與民事責任(Criminal and civil liability)。

簡單說，若被繼承人（Deceased）在香港遺下資產，無論其是否持有有效遺囑（Valid Will），繼承人必須向香港高等法院（High Court of Hong Kong）的"遺產承辦處（Probate Registry）"申請取得一份法院命令，即俗稱的「批準書」（Grant）。

• 有遺囑 (Testate Estate): 申請「遺囑認證（Probate）」。

• 無遺囑 (Intestate Estate): 申請「遺產管理書（Letters of Administration）」。

只有取得了這份「批準書」，繼承人才具有法律權力（Legal Authority）處理和轉移（Deal with and Transfer）被繼承人在香港境內的資產，例如提取銀行存款、出售物業或轉移股票。

*主要的法律依據是香港法例第10章《遺囑認證及遺產管理條例》（Probate and Administration Ordinance, Cap. 10）*

本文件所載的一切資訊（包括有關台灣繼承人繼承香港資產的法律程序及相關法規）僅供一般參考及資訊交流之用，並不構成且不應被視為法律意見（Legal Advice）。

Taiwanese Beneficiaries Inheriting Hong Kong Assets

（I）Overview of Procedure (程序概述)

If a deceased person has left assets in Hong Kong, whether they died with or without a valid Will (Testate or Intestate), the beneficiary must obtain a Court Order, commonly known as a "Grant," from the Probate Registry of the High Court of Hong Kong.

• With a Will (Testate Estate): Application for a "Grant of Probate".

• Without a Will (Intestate Estate): Application for "Grant of Letters of Administration".

Only with this "Grant" will the beneficiary be vested with the Legal Authority to deal with and transfer the deceased's assets within Hong Kong, such as withdrawing bank deposits, selling property, or transferring shares. Otherwise, the vialators would probably face the criminal and civil liabilities. 

The primary legal framework is the Probate and Administration Ordinance, Cap. 10 of the Laws of Hong Kong.

 

Important Disclaimer

All information contained in this document (including the legal procedures and governing laws concerning Taiwanese beneficiaries inheriting Hong Kong assets) is provided for general reference and informational purposes only and does not constitute, nor should it be relied upon as, Legal Advice.