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香港的遗产税法例最先于1915年订立，其条文源用英国1894年的条款（FInanceAct1894oftheUnitedKingdom）。故此香港遗产税条例是适用于任何在1916年1月1日后过身而遗下资产的死者。香港的遗产税是一神奇相当特色的税项，只用给香港政历的税收亦十分可观（1995一1996年度为127亿
Hong Kong’s estate tax law was first enacted in 1915 with the source of the British 1894 clause. Therefore, the Hong Kong Estate Duty Ordinance is applicable to any deceased person who left her assets after January 1, 1916. Hong Kong’s estate tax is a magical and characteristic tax, and taxes on the Hong Kong political calendar alone are also very substantial (12.7 billion in 1995-1996