As we celebrate Pride Month 2025, we explore the evolving landscape of same-sex marriage benefits in Hong Kong and how couples can access them.
Introduction
While same-sex couples cannot be married in Hong Kong, significant legal progress has been made in recognizing marriages conducted overseas. For LGBTQ+ couples in Hong Kong, particularly those where one partner is not a permanent resident of Hong Kong, understanding these rights is essential for accessing important benefits and protections.
This guide explores the current legal landscape for same-sex couples in Hong Kong, identifies countries where couples can legally marry, and provides practical advice for navigating the system.
Legal Recognition and Benefits for Same-Sex Couples in Hong Kong
The Landmark Leung Chun Kwong Case
The legal landscape for same-sex couples in Hong Kong changed significantly following the Court of Final Appeal’s judgment in Leung Chun Kwong v Secretary for the Civil Service (2019) (“Leung Chun Kwong”). This landmark case established that same-sex couples who were lawfully married overseas should also be entitled to social welfare protections under Hong Kong law which are afforded to heterosexual spouses.
Mr. Leung, a civil servant who married his same-sex partner in New Zealand, successfully challenged the government’s refusal to grant his spouse certain benefits afforded to heterosexual married couples. The court ruled that denying these benefits constituted unlawful discrimination based on sexual orientation.
Tax Benefits
Following the Court of Final Appeal ruling, the Inland Revenue Department now recognizes same-sex marriages entered into overseas as valid marriages for tax purposes. This recognition provides several important benefits:
· Eligibility to elect for joint assessment of salaries tax
· Entitlement to claim allowances or deductions in respect of a spouse
· Recognition as a “married person” for tax purposes
Joint tax assessment is optional and may reduce tax liability for couples where one partner has significantly higher income than the other, which may result in substantial savings.
Residency and Immigration Benefits
One of the most valuable benefits for binational couples is the ability to obtain dependent visas. According to the judgment in QT v Director of Immigration FACV No. 1 of 2018 (2018), when one partner is a Hong Kong permanent resident, their same-sex spouse married overseas may be granted a dependent visa, allowing them to:
· Live legally in Hong Kong
· Work without requiring a separate work visa
· Access public services available to dependents
This represents a significant advancement for international couples, as it removes the uncertainty and stress of maintaining legal residency status.
Housing Benefits
The Court of Appeal in Ng Hon Lam Edgar v Hong Kong Housing Authority (2021)(“Ng Hon Lam Edgar”) has also upheld rulings that favor subsidized housing benefits for same-sex married couples. This means:
· Same-sex couples may apply for public rental housing
· They may be recognized for housing allocation purposes
· They may qualify for various housing subsidies previously limited to heterosexual couples
For many couples in Hong Kong’s expensive housing market, access to public housing represents a significant financial benefit.
Inheritance Rights
Recent court rulings like in Ng Hon Lam Edgar have established that probate and intestacy provisions which had definitions of “valid marriage” and “husband and wife” that excluded same-sex couples are unlawful and unconstitutional. As a result:
· Same-sex spouses can be entitled to claims under the Intestates’ Estates Ordinance (Cap. 73) and the Inheritance (Provision for Family and Dependants) Ordinance (Cap. 481).
· They have equal rights to inherit when a partner dies without a will
· They can be named as beneficiaries with the same legal standing as opposite-sex spouses
These protections provide crucial security for couples, ensuring that surviving partners are not left vulnerable after the loss of a spouse.
Medical and Dental Benefits
The Leung Chun Kwong case specifically addressed medical and dental benefits for civil servants’ spouses. In practice, this recognition may potentially extend to the following entitlements for same-sex spouses:
· Equivalent medical and dental benefits as heterosexual spouses
· Listed as next of kin in medical emergencies
· Visitation rights in hospitals and care facilities
These rights are particularly important during medical emergencies when access to a partner may be restricted to family members.
Limitations of Current Recognition
Despite these advancements, it’s important to understand the limitations:
· Same-sex couples still cannot marry in Hong Kong (the Marriage Ordinance (Cap. 181) defines marriage as between a man and a woman)
· They cannot obtain a divorce in Hong Kong
· There remains uncertainty about whether same-sex couples divorced overseas can claim ancillary relief in Hong Kong
· Full marriage equality has not yet been achieved
Popular Marriage Destinations for Hong Kong Same-Sex Couples
Since same-sex marriage cannot be performed in Hong Kong, couples must travel abroad to legally marry. Here are some of the most accessible and popular destinations:
1. Taiwan
As the first Asian country to legalize same-sex marriage, Taiwan is a convenient option for Hong Kong couples. Its proximity, cultural similarities, and beautiful wedding venues make it an attractive choice.
2. New Zealand
New Zealand has allowed same-sex marriage since 2013 and has no residency requirements for foreigners wishing to marry there. Its stunning landscapes provide a picturesque backdrop for destination weddings.
3. Canada
Canada was one of the first countries to legalize same-sex marriage (2005) and has minimal residency requirements. Cities like Vancouver and Toronto have vibrant LGBTQ+ communities and wedding industries.
4. Denmark
Denmark was the first country to recognize same-sex partnerships in 1989 and now offers full marriage equality with minimal residency requirements. Its progressive attitudes and beautiful scenery make it popular for destination weddings.
5. Portugal
Portugal combines rich history with stunning landscapes and has recognized same-sex marriage since 2010 without any residency requirements. It has become increasingly popular for destination weddings due to its beautiful venues and welcoming atmosphere.
6. Spain
Spain has recognized same-sex marriage since 2005 and is known for its LGBTQ+-friendly culture, especially in cities like Barcelona and Madrid. Its beaches and historic venues offer diverse wedding settings.
Kindly note that that the information contained in this section is for informational purposes only. In particular, we are not qualified to advise on the laws of Taiwan, New Zealand, Canada, Denmark, Portugal or Spain.
Practical Steps for Hong Kong Couples
Navigating the Legal Process
1. Choose your marriage destination carefully: Consider countries with minimal residency requirements and straightforward processes for foreigners.
2. Research specific requirements: Each country has different documentation needs, waiting periods, and procedures.
3. Obtain an authenticated marriage certificate: Ensure you receive an officially authenticated marriage certificate that will be recognized internationally.
4. Consider legal advice before and after marriage: Consult with a Hong Kong lawyer familiar with LGBTQ+ rights to understand whether or to what extent your overseas marriage will be recognized in Hong Kong.
Conclusion
While Hong Kong has not yet achieved full marriage equality, the recognition of overseas same-sex marriages for specific purposes represents significant progress. Same-sex couples, particularly those where one partner is a Hong Kong permanent resident, now have access to important benefits related to taxation, immigration, housing, and inheritance.
As we celebrate Pride Month 2025, it’s encouraging to see the continued advancement of LGBTQ+ rights in Hong Kong through court rulings and policy changes. The path to full equality continues, but couples can now access many important protections previously denied to them.
For couples considering marriage, it’s important to seek professional legal advice tailored to your specific situation, as laws and interpretations continue to evolve. With proper planning and documentation, same-sex couples can navigate the system successfully and secure the benefits they are entitled to under Hong Kong law.
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This article is intended for informational purposes only and does not constitute legal advice. For legal guidance on your specific circumstances, please consult with TITUS.