[et_pb_section fb_built=”1″ _builder_version=”3.22″][et_pb_row _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”An overview” module_class=”posttitle” _builder_version=”4.9.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.9.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n
Regardless of whether the spouse is a Hong Kong resident, a married taxpayer in Hong Kong can claim the married person\u2019s allowance in any year of assessment if the taxpayer is married at any time during that year, and;<\/p>\n
in which case it does not matter whether the taxpayer and his\/her spouse have elected the joint tax assessment or the personal tax assessment.<\/p>\n
\u201cMarriage\u201d, in the context of the Inland Revenue Ordinance<\/a> (IRO), refers to a heterosexual marriage between a man and a woman. \u201cSpouse\u201d is defined in section 2<\/a> of the IRO<\/a> as a husband or a wife. A \u201chusband\u201d is a married man and a \u201cwife\u201d is a married woman.<\/p>\n A taxpayer in Hong Kong may claim allowance in respect of each dependent parent \/ grandparent maintained by him\/her or his\/her spouse, provided his\/her spouse is not living apart from the taxpayer during the year. To qualify for the allowance, the dependent parent \/ grandparent must at any time during the year be:<\/p>\n If the dependent parent \/ grandparent resides with the taxpayer continuously throughout the whole year without paying the full cost, the taxpayer is also entitled to the Additional Dependent Parent and Grandparent Allowance.<\/p>\n In the context of considering a taxpayer\u2019s eligibility for the dependent parent \/ grandparent allowance, the term \u201cordinarily resident in Hong Kong\u201d means that the dependant must be habitually and normally resident in Hong Kong. To determine whether a dependant is ordinarily resident in Hong Kong, the Inland Revenue Department may consider objective factors including:<\/p>\n A \u201cparent\u201d means:<\/p>\n A \u201cgrandparent\u201d means:<\/p>\n Only one individual can be granted an allowance for the same dependant. If more than one individual is entitled to the allowance for the same dependant, they must agree amongst themselves on who shall claim the allowance.<\/p>\n If one has already been granted a deduction for elderly residential care expenses for a parent or grandparent, one will not be granted a dependent parent and dependent grandparent allowance for the same parent or grandparent for that same year of assessment.<\/p>\n For more details about tax allowances for married couples, please visit the GovHK website<\/a> .<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" [et_pb_section fb_built=”1″ _builder_version=”3.22″][et_pb_row _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”An overview” module_class=”posttitle” _builder_version=”4.9.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”] I. An overview [\/et_pb_text][et_pb_text _builder_version=”4.9.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ sticky_enabled=”0″] VI. Benefits and welfare enjoyed by married couples A. Married person\u2019s allowance Regardless of whether the spouse is a Hong Kong resident, a married taxpayer in Hong […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":" Adoption is a legal process by which parental rights and responsibilities over a child are transferred from the birth parents to the adoptive parents. An adoption in Hong Kong must be effected in accordance with the Adoption Ordinance , Cap. 290<\/a> , Laws of Hong Kong. The guiding principle in the adoption process is the \u201cbest interests of the child\u201d ( section 8<\/a> of the Adoption Ordinance<\/a> ).<\/p> Local adoption service in Hong Kong is provided by the Adoption Unit of the Social Welfare Department and three non-governmental organizations, as Accredited Bodies:<\/p> The statutory requirements concerning the accreditation system in respect of local adoption in the HKSAR are set out in sections 26<\/a> , 26A<\/a> and 26B<\/a> of the Adoption Ordinance<\/a> .<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[43,27,29],"tags":[],"class_list":["post-937","post","type-post","status-publish","format-standard","hentry","category-marriage-and-co-habitant-issues","category-matrimonial-matters","category-topics"],"yoast_head":"\nB. Dependent Parent and Dependent Grandparent Allowance<\/h2>\n
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