Confirm this when you begin your work here. If your employer is a Hong Kong company, they typically do not withhold any taxes from your salary, either for US or Hong Kong taxes.

If your employer does not withhold US income taxes, you’ll need to pay quarterly estimated income taxes to the US Treasury and Social Security taxes to the Social Security Administration.

Whether or not your employer is a local company, you will need to pay Hong Kong income taxes. In April or May each year, your employer will provide you with a statement of your yearly income and you will need to file relevant tax forms with Hong Kong’s Inland Revenue Department. Taxes on personal income are paid yearly, generally in two installments — approximately 75 percent due early in the year and the remainder due in mid-spring. The filing process normally takes less than an hour to complete, and taxpayers are encouraged to do so online.

(After 42 days, parents must pay a nominal registration fee; if registration occurs more than one year after birth, the parents have to make a special application and pay a much higher fee.) Birth registration within 42 days following birth is free of charge. A birth certificate will be issued following the registration. 

To register a birth, one of the parents must appear in person at the birth registry and present the HK ID cards as well as passports of both parents and (if available) a marriage certificate. The process takes about 30-40 minutes.

Registering Births with the US Consulate General

If one or both parents are US citizens, they may wish to obtain a Consular Report of Birth Abroad to prove US citizenship of the child. The fee is US$100 for the Report of Birth and US$115 for the child’s passport.

For issuance of a US passport or a Report of Birth and registration for a Social Security number, parents must make an appointment and appear at the US Consulate with their newborn child in person and present their US passports and their child’s birth registration. 

In special circumstances, the marriage registrar may shorten the 15-day notice period. The notice and all proceedings will become void if a marriage does not take place within three months after the notice.

The ceremony may be performed by a registrar at a marriage registry or in a licensed place of worship by a minister. You may also appoint a civil celebrant of marriage to perform the ceremony at any place in Hong Kong. Two witnesses are required. 

A person under the age of 21 must secure written consent of his or her parent or legal guardian before submitting the Notice of Marriage. 

A divorced person must submit proof of the dissolution of his or her former marriage; a widow or widower must submit proof of the death of their spouse. 

There are no residency requirements for marriage in Hong Kong and no restrictions relating to the couple’s nationalities.

Same-Sex Marriage

Hong Kong doesn’t yet allow same-sex marriage or civil unions. In recent court rulings, however, spousal dependents’ visas were granted to couples married overseas and such couples can jointly file tax returns.

Divorce

The only grounds for divorce in Hong Kong are that the marriage has broken down irretrievably and that the marriage has lasted over one year. They must be established by proving, for example, the commission of adultery or that the couple has lived apart for more than two years. Once granted, a divorce decree becomes effective six weeks later. 

A separation can be obtained more easily than divorce. An annulment usually requires a more time-consuming and difficult procedure. 

A Hong Kong court can order property settlement, a lump-sum payment or maintenance payments for either party or for the children. A court can also order adjustments in payments in the event of new circumstances, including the custody and education of each minor child. 

Estate Planning

Hong Kong recognizes and enforces valid wills from other jurisdictions. Taxes on an estate’s assets located in Hong Kong can usually be credited against any US estate tax payable on those assets.

Death

In the unfortunate event of death of a friend or family member who is a citizen of another country, there are several important points to remember.

The body of the deceased must not be handled without the involvement of a physician, paramedic or the police. Call the emergency services (dial 999) in any case for medical examination and pronouncement of death.

If burial or cremation is to take place in Hong Kong, consult with a funeral parlor and your spiritual adviser. If the body is to be shipped overseas, consult with a funeral parlor for proper arrangement. To deal with the deceased person’s financial affairs, contact a Hong Kong solicitor or foreign lawyer.

Surrender the deceased person’s Hong Kong Identity Card to one of the registration offices of the Immigration Department, and the foreign passport to the consulate of the country of issue.

Registering Deaths with the US Consulate General

If an American citizen dies in Hong Kong, it should be reported to the police and the US Consulate General, which will report it to the US Department of State. They will also provide advice on funeral arrangements. In the absence of an immediate relative or legal representative, they will arrange shipment of the remains to the US and can take possession and dispose of personal estates located in Hong Kong. 

 If you want to vote in these elections, you will need to register. Voting in Hong Kong elections will not put your US citizenship or voting rights at risk. 

US citizens over the age of 18 living in Hong Kong are also eligible to vote in federal elections and may also be eligible to vote in some state and local elections depending on the laws of specific US states. In accordance with the MOVE Act of 2009, overseas voters need to register every single calendar year in which they wish to vote.