No wonder the superrich are now wanting to give up their US Citizenship and move to HK. But it is difficult. 怪不得那些超級富豪放棄美國籍後都要搬去香港，因為香港是沒有遣產稅

If the parents are not US citizens or holding green cards with and no US assets who are very old and they have children in US. Parents with smart estate planning attorneys are urging their children with little assets to give up their US Citizenships (very easy to give up US citizenships when you are not rich), so upon their passings, millions to 100s of millions could be passed over to them estate tax FREE. And their children could passed over to their children also estate tax free.

Estate Duty has been abolished since 11 February 2006 in Hong Kong. So, the dependents of a person who died on or after 11 February 2006 are not subject to tax. This makes Hong Kong an incredibly attractive location from an estate perspective.

難怪超級富豪現在想要放棄美國公民身份並移居香港。但這很難。

如果父母不是美國公民或持有綠卡，沒有美國資產，年齡很大，並且在美國有孩子。擁有聰明遺產規劃律師的父母正在敦促資產很少的孩子放棄美國公民身份（當你不富有時，很容易放棄美國公民身份），因此在他們去世後，數百萬至數千萬或億萬美元可以轉移給他們免遺產稅。他們的孩子的孩子(孫子)也可以免稅遺產稅。

香港自2006年2月11日起取消遺產稅。因此，2006 年 2 月 11 日或之後去世的人的家屬無需納稅。從房地產角度來看，這使香港成為一個極具吸引力的地點.