In common law countries a limited amount (known as the Statutory Legacy) is allowed to pass from one spouse to another and anything over that is divided between the spouse and the children and put into trust for safe-keeping, so that the capital sum is not available. The statutory legacy is horrifyingly low in Hong Kong. There is little consistency internationally and for you much depends on where you think of as home (also known as your 'domicile of choice'), for it is the rules of that country which will dictate how your assets are distributed. What is more important the Government of your home country will be entitled to tax your estate!