What Changed
- The Government confirmed it has no immediate plans to extend Enduring Powers of Attorney (EPAs) to personal care decisions.
- Electronic creation of Advance Medical Directives via eHealth is projected for implementation in 2027 at the earliest under Phase 2.
- The Government reiterated that EPAs granted under Cap. 501 operate within Hong Kong and cross-boundary assets in Mainland China require compliance with Mainland legal procedures.
In Hong Kong SAR, advance planning for personal finances and healthcare is centered on three legal mechanisms collectively known as the "three instruments of peace" (IOP): wills, enduring powers of attorney (EPAs), and advance medical directives (AMDs). On November 4, 2026, the Secretary for Labour and Welfare, Mr Chris Sun, provided a comprehensive written reply to a Legislative Council question regarding the enforcement, legal scope, digitalisation, and promotion of these instruments.
Understanding the legal foundations, current legislative position, and operational realities of these instruments is essential for legal professionals, financial advisers, healthcare providers, and members of the public holding local or cross-boundary assets.
### Statutory Frameworks Governing the Three Instruments
Each of the three instruments operates under distinct Hong Kong statutory frameworks:
1. **Wills**: Governed by the Wills Ordinance (Cap. 30) and the Probate and Administration Ordinance (Cap. 10), a will allows a person to set out instructions for the distribution of their property after death.
2. **Enduring Powers of Attorney (EPAs)**: Regulated under the Enduring Powers of Attorney Ordinance (Cap. 501) (EPAO), an EPA enables a donor, while mentally capable, to appoint an attorney to manage the donor's financial and property affairs should the donor later become mentally incapacitated.
3. **Advance Medical Directives (AMDs)**: Codified under the Advance Decision on Life-sustaining Treatment Ordinance (Cap. 651) (ADLSTO), an AMD allows a mentally capable adult to specify in advance which life-sustaining treatments they refuse if they subsequently lose mental capacity and meet specified preconditions.
### Scope of EPAs: Legislative Review and Personal Care Decisions
In July 2011, the Law Reform Commission (LRC) issued a report recommending that the scope of EPAs be extended beyond financial and property decisions to cover personal care decisions, including day-to-day healthcare. Following a public consultation launched by the Department of Justice (DoJ) in December 2017 on the draft Continuing Powers of Attorney Bill, the Labour and Welfare Bureau (LWB) assumed responsibility for the subject in 2022.
Following a review, the LWB concluded that there is currently no pressing need to amend the law to extend the scope of EPAs to personal care. The Government outlined three main considerations for this position:
- Personal care arrangements involving donor expenditure already fall within the general scope of financial affairs permitted under the existing EPAO.
- Market financial products (such as medical insurance) assist donors in allocating income or capital towards personal care within the existing statutory structure.
- The commencement of the ADLSTO established a distinct statutory framework specifically for advance decisions on life-sustaining treatment.
Consequently, the Government has no immediate plans from a welfare perspective to implement the LRC's 2011 recommendation on personal care, though it will consider further review in due course.
### Voluntary Registration and Digitalisation Initiatives
Establishing an official voluntary registration system for wills and EPAs involves complex legal and statutory issues. It requires reconciling requirements under the Probate and Administration Ordinance, the Non-Contentious Probate Rules (Cap. 10A), the Wills Ordinance, the EPAO, and the Electronic Transactions Ordinance (Cap. 553). The Government is continuing to evaluate the operational and legal feasibility of such proposals.
By contrast, electronic administration for AMDs is currently being implemented in phases using eHealth as the designated electronic system under the Secretary for Health:
- **Phase 1**: Persons who have executed a paper AMD can have a registered medical practitioner verify the document and upload it to eHealth. This electronic AMD holds the same legal force as a paper version and allows immediate access by healthcare professionals in emergency situations.
- **Phase 2**: Electronic creation of AMDs directly through the eHealth platform is targeted for implementation in 2027 at the earliest.
### Cross-Boundary Asset Management and Emerging Asset Types
As cross-boundary asset ownership across the Guangdong-Hong Kong-Macao Greater Bay Area increases, individuals often face distinct procedural frameworks between Hong Kong SAR and Mainland China:
- **Cross-Boundary Mutual Recognition**: Mutual recognition of wills and powers of attorney is not straightforward due to fundamental differences in probate and succession regimes. Hong Kong wills used in Mainland China require specific Mainland notarisation procedures. Conversely, Mainland wills used to deal with Hong Kong assets must undergo notarisation and authentication in the Mainland prior to submission to the Probate Registry in Hong Kong.
- **Territorial Scope and Complex Assets**: EPAs granted under the EPAO operate within Hong Kong. Asset arrangements located in Mainland China must comply with Mainland legal procedures. Furthermore, where an individual holds emerging asset classes—such as virtual assets or interests in overseas special purpose vehicles (SPVs)—the EPAO covers property and financial affairs generally rather than enumerating specific categories. Individuals are advised by the Government to seek professional legal advice when making advance arrangements for complex or overseas assets.
### Public Education and Institutional Promotion
Public promotion of the three instruments involves multi-departmental initiatives. Between 2025 and September 2026, the Department of Health's Elderly Health Service delivered over 450 health talks to more than 9,900 elderly persons and carers. The Hospital Authority organised sharing sessions reaching over 2,100 participants during the same period, alongside over 50 educational seminars held between 2019 and 2025. Complementary educational efforts are conducted by the Home and Youth Affairs Bureau, the Department of Justice, public libraries, and non-profit organisations.
### Frequently Asked Questions
**Q1: Can an attorney under a Hong Kong EPA manage a donor's assets located in Mainland China?**
No. An EPA executed under the Enduring Powers of Attorney Ordinance (Cap. 501) has legal effect in principle limited to within Hong Kong. Arrangements concerning assets in Mainland China must adhere to the relevant systems, notarisation requirements, and legal procedures under Mainland law.
**Q2: Will Hong Kong extend EPAs to cover personal care decisions in the near future?**
No. The Labour and Welfare Bureau reviewed the 2011 Law Reform Commission proposal and determined there is no pressing need to extend EPAs to personal care at this stage, noting that financial aspects of personal care are already covered under existing law and AMDs are addressed separately under Cap. 651.
**Q3: When will electronic making of Advance Medical Directives (AMDs) be available in Hong Kong?**
Electronic creation of AMDs via the eHealth platform is planned under Phase 2 implementation, which is expected in 2027 at the earliest. Under Phase 1, existing paper AMDs verified by a registered medical practitioner can already be uploaded to eHealth.
Who May Be Affected
Legal practitioners, medical professionals, elderly individuals, carers, and residents holding cross-boundary assets or complex assets (such as virtual assets or overseas SPVs) in Hong Kong SAR and Mainland China.
Cross-Border Context
Reflects the procedural and legal differences between Hong Kong SAR and Mainland China concerning notarisation, probate, and powers of attorney across the Greater Bay Area.
What to check next
- Implementation progress of eHealth Phase 2 AMD functionality in 2027.
- Further updates from the Legislative Council Panel on Administration of Justice and Legal Services regarding voluntary registration feasibility for wills and EPAs.
This article provides general information and does not constitute legal advice. Consult the official text and obtain advice appropriate to your circumstances where needed.