ARTICLE
19 January 2026

The Recognition And Treatment Of Relationships Under Hong Kong Law: 2026

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A&O Shearman

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A&O Shearman was formed in 2024 via the merger of two historic firms, Allen & Overy and Shearman & Sterling. With nearly 4,000 lawyers globally, we are equally fluent in English law, U.S. law and the laws of the world’s most dynamic markets. This combination creates a new kind of law firm, one built to achieve unparalleled outcomes for our clients on their most complex, multijurisdictional matters – everywhere in the world. A firm that advises at the forefront of the forces changing the current of global business and that is unrivalled in its global strength. Our clients benefit from the collective experience of teams who work with many of the world’s most influential companies and institutions, and have a history of precedent-setting innovations. Together our lawyers advise more than a third of NYSE-listed businesses, a fifth of the NASDAQ and a notable proportion of the London Stock Exchange, the Euronext, Euronext Paris and the Tokyo and Hong Kong Stock Exchanges.
A new report, commissioned by the Gender Studies Programme of the Chinese University of Hong Kong (CUHK) has identified various ways in which Hong Kong legislation...
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A new report, commissioned by the Gender Studies Programme of the Chinese University of Hong Kong (CUHK) has identified various ways in which Hong Kong legislation impacts the rights and obligations of individuals dependent upon their relationship status (the CUHK report).

A&O Shearman was commissioned by CUHK to undertake the research and analysis for the CUHK report which involved lawyers and members of staff across numerous offices and jurisdictions.

Key findings

The CUHK report identifies 21 areas of Hong Kong legislation and government policy in which differential treatment arises, including the denial of rights and benefits and impediments to the full application of the law, such as difficulties in the identification and management of conflicts of interest arising from a failure to recognise relationships of various forms.

Building on previous research

The CUHK report follows a similar analysis undertaken for the Equal Opportunities Commission, conducted in 2019—see more here. That study analyzed legislation and certain government policies in Hong Kong to identify where an individual's relationship impacts their legal rights and obligations.

The CUHK report updates the analysis from 2019, assessing the implications of new laws, policies and case law since the original report was published.

Downloads

For full details and key findings, access the report and executive summary below:

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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