Hong Kong has seen notable advancements in LGBTQ+ rights in recent years, particularly in areas such as taxation, housing, and related policies. This article examines key developments that impact same-sex couples, including the Married Person’s Allowance, joint assessment for tax benefits, inheritance rights, immigration regulations such as spousal visas, and housing policies. These changes highlight a growing commitment to equality and inclusivity in the legal framework, marking significant progress towards ensuring equal rights for all couples, irrespective of their sexual orientation.
1. Taxation Perspective
Married Person’s Allowance
Taxation in Hong Kong recognizes the concept of marriage, which has implications for allowances and deductions. The Married Person’s Allowance is a significant financial benefit for couples. As defined by the Inland Revenue Ordinance (IRO), a taxpayer can claim this allowance if they are married at any point during the year of assessment and meet specific conditions.
For the assessment year 2019/20 and onwards, the allowance is set at HK$264,000 per year. Notably, this allowance includes same-sex marriages, recognizing them as valid under the law. This inclusion represents a critical shift, as it not only provides financial relief but also affirms the legitimacy of same-sex partnerships within the tax framework.
Joint Assessment
Another crucial aspect is the option for joint assessment. This allows married couples to combine their incomes for tax purposes, which can be beneficial. When spouses elect for joint assessment, their incomes and deductions are aggregated, potentially reducing their overall tax liability.
For same-sex couples, this means they can enjoy the same tax benefits afforded to heterosexual couples, provided they are legally recognized as married. This inclusion marks a progressive step toward equality in the financial realm. Joint assessment can lead to substantial tax savings, particularly for couples where one partner earns significantly more than the other.
2. Inheritance Perspective
Inheritance laws have evolved to reflect changing societal norms. Recent court rulings have determined that the definitions of “valid marriage” and “husband and wife” in the context of probate and intestate inheritance laws are unconstitutional if they exclude same-sex couples married abroad. This ruling allows same-sex spouses to be recognized as “surviving spouses,” enabling them to inherit under the relevant ordinances.
This development is pivotal, as it not only grants same-sex couples equal rights concerning inheritance, but also sends a strong message about the recognition of diverse family structures in Hong Kong.
3. Immigration Perspective
Spousal Visa
Visa regulations in Hong Kong have also evolved, particularly concerning same-sex couples. Individuals in same-sex civil partnerships or marriages recognized outside Hong Kong can apply for a spousal visa as dependents, provided they meet the standard immigration requirements. This policy represents a significant advancement in recognizing the rights of same-sex couples and aligns with international norms regarding family reunification.
4. Housing Perspective
Recent court rulings by the Court of Final Appeal on November 26, 2024, have determined that same-sex couples lawfully married overseas will be eligible for public rental housing and the Home Ownership Scheme. This development will ensure that same-sex couples have the same opportunities as opposite-sex couples to access affordable housing options provided by the Hong Kong Housing Authority.
Under these schemes, same-sex couples will be able to apply for rental units and purchase subsidized housing units, addressing a critical area of inequality and enabling them to build a stable and secure future together.
Conclusion
The advancements in LGBTQ+ rights in Hong Kong signify a transformative shift towards a more inclusive and equitable society. The recognition of same-sex marriages in tax benefits, inheritance laws, spousal visas, and housing rights underscores a commitment to ensuring that all individuals, irrespective of their sexual orientation, are treated fairly and equally under the law.
As Hong Kong continues to evolve, sustained advocacy, community engagement, and the dedication of both governmental and non-governmental organizations will be vital in maintaining this positive trajectory and fostering an environment where everyone can thrive.
WINSON KWOK CO-FOUNDER
Winson Kwok is a visionary co-founder of Corporate Hub, a platform that empowers entrepreneurs and startups with his expertise in entrepreneurship, economics, and business development. He has a proven track record of helping entrepreneurs achieve their business goals and overcome their challenges. He is driven by his mission to create a global impact by delivering value to the entrepreneurial community.