Regardless of whether or not the spouse is a Hong Kong resident, a married taxpayer in Hong Kong can declare the married person’s allowance in any yr of evaluation if the taxpayer is married at any time all through that year, and;
he/she is not residing other than his/her spouse; or
he/she is dwelling apart from his/her spouse however is preserving or helping the partner; AND the partner does now not have any profits chargeable to salaries tax;
wherein case it does now not be counted whether the taxpayer and his/her partner have elected the joint tax assessment or the personal tax assessment.
“Marriage”, in the context of the Inland Revenue Ordinance (IRO), refers to a heterosexual marriage between a man and a lady. “Spouse” is defined in phase 2 of the IRO as a husband or a spouse. A “husband” is a married guy and a “spouse” is a married female.
B. Dependent Parent and Dependent Grandparent Allowance
A taxpayer in Hong Kong may additionally declare allowance in respect of every dependent determine / grandparent maintained via him/her or his/her spouse, furnished his/her partner is not living apart from the taxpayer in the course of the yr. To qualify for the allowance, the structured discern / grandparent must at any time at some stage in the yr be:
generally resident in Hong Kong;
elderly fifty five or greater, or eligible to claim an allowance beneath the Government’s Disability Allowance Scheme; and
living with the taxpayer or his/her partner, without paying complete cost, for a non-stop period of now not less than 6 months, or have acquired from the taxpayer or his/her spouse not much less than $12,000 in cash in the taxation 12 months in query.
If the structured parent / grandparent is living with the taxpayer constantly at some point of the entire year with out paying the overall fee, the taxpayer is also entitled to the Additional Dependent Parent and Grandparent Allowance.
In the context of thinking about a taxpayer’s eligibility for the dependent discern / grandparent allowance, the term “generally resident in Hong Kong” method that the dependant ought to be habitually and normally resident in Hong Kong. To decide whether a dependant is basically resident in Hong Kong, the Inland Revenue Department may additionally recollect goal factors including:
the range of days he / she stayed in Hong Kong;
whether or not he / she has a everlasting living in Hong Kong;
whether he / she owns a property for house outdoor Hong Kong;
whether he / she works or contains out a commercial enterprise in Hong Kong ;
whether or not his / her household are especially dwelling in Hong Kong.
A “determine” method:
natural dad or mum / step discern; or
natural guardian / step discern of 1’s spouse; or
a discern by whom one or one’s partner changed into legally adopted; or
a parent of one’s deceased spouse.
A “grandparent” method:
herbal grandfather or grandmother / one’s adoptive grandparent / one’s step grandparent; or
herbal grandfather or grandmother / adoptive grandparent / step grandparent of 1’s partner; or
grandparent of 1’s deceased partner.
Only one man or woman can be granted an allowance for the same dependant. If multiple individual is entitled to the allowance for the identical dependant, they must agree amongst themselves on 婚姻介紹 who shall declare the allowance.
If one has already been granted a deduction for aged residential care expenses for a figure or grandparent, one will no longer be granted a dependent discern and dependent grandparent allowance for the identical discern or grandparent for that identical 12 months of evaluation.
For greater information about tax allowances for married couples, please go to the GovHK internet site .
I. An review
Adoption is a felony technique via which parental rights and obligations over a toddler are transferred from the start parents to the adoptive parents. An adoption in Hong Kong should be effected in accordance with the Adoption Ordinance , Cap. 290 , Laws of Hong Kong. The guiding precept inside the adoption technique is the “excellent pursuits of the kid” ( section eight of the Adoption Ordinance ).
Local adoption provider in Hong Kong is supplied via the Adoption Unit of the Social Welfare Department and 3 non-governmental organizations, as Accredited Bodies:
International Social Service Hong Kong Branch
Mother’s Choice Limited
Po Leung Kuk
The statutory requirements regarding the accreditation system in recognize of neighborhood adoption within the HKSAR are set out in sections 26 , 26A and 26B of the Adoption Ordinance .