Marriage between opposite-sex couples is the only voluntary relationship broadly recognised under Hong Kong law. Individuals in such relationships are entitled to various benefits such as preferential tax treatment, preferential access to public housing, ability to use reproductive technology, protected from family status discrimination and much more. Other voluntary, alternative relationships such as same-sex marriages and opposite or same-sex cohabiting couples are only recognised in very limited circumstances.

Allen & Overy's report identifies 21 areas across Hong Kong legislation and government policy of widespread – yet inconsistently applied – instances of differential treatment according to relationship status.