They were found dead inside a Sheung Shui public housing estate.
Police received a report from a security guard at Bik Yuk House of Po Shek Wu Estate, saying foul smell came out of a flat.
Policemen and firemen arrived at the scene and knocked down the door to find a man and a woman dead inside the flat.
It was understood that the woman was 103 years old. They were found in the sitting room and bedroom respectively. Their bodies had begun to rot and the two had been dead for some time.
Sources said the woman was wheelchair-bound, and had to be taken care of by the son.
The son had suffered from heart disease, and could have fallen to a sudden heart attack a week ago.
Agricultural technology, big data, and other tech sectors continued speedy growth, according to a new report on the global state of entrepreneurship.