Generally speaking, no matter in Hong Kong or the Mainland, succession to "immovable property" (e.g. flat or land) shall be governed by the law of the place where the property is located; succession to "movable property" (e.g. cash, company shares) shall be governed by the law of the deceased's place of domicile as at the date of death. If clients want their estates in Hong Kong to be handled in accordance with their planning, they need to make a will.

• Make gifts of estate to family members or loved ones
• Appoint your own executors and trustees of your estate
• Protect young or vulnerable beneficiaries; appoint guardians for them or administer the deceased estate until they are 18 or to the required age
• Reduce the risk of disputes arising from estate distribution and administration

Through the making of an Enduring Power of Attorney (EPA), a client can appoint one or more appropriate attorney(s) in advance when he/she is mentally capable so that the attorney(s) can take care of his/her financial matters in Hong Kong or pay the living and medical expenses for him/her out of his/her assets in Hong Kong in the event that he/she subsequently becomes mentally incapacitated and cannot manage his/her own financial matters.

Unlike a Power of Attorney which will cease to have effect as soon as the client becomes mentally incapacitated, the EPA will continue to be effective. A prescribed form to be executed in the presence of a solicitor and a registered medical practitioner must be adopted for an EPA.

An EPA is a legal arrangement. Clients can appoint their trusted person(s) in advance to take care of their financial matters in Hong Kong in the event that they become mentally incapacitated. Under this arrangement, their family members need not bother to make application to the court again, and therefore can reduce costs and worries.