| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 96 === Trust has become a very common way for family fortune transfer in Europe and America. Due to it’s difference from traditional donation and inheritance system, trust cannot be executed by enforcement, sealed up on government orders, taken by legal authority, or be auctioned. It not only can be used to protect the property and enable the sustainable management of assets, but also can exceed the limitation of life-span and take care of the family in accordance with the trust contract content in the unforeseeable future.
The principle of trust system is that the property owner transfers the property, or establishes a custodian of property and lets him/ her manage or deal with the property according to the substance of trust for specific person’s benefit or specific purpose(s). Each aspect of the trust system encircles the arrangement for trust property. Whether it is the client’s transferring the trust property to the trustee for achieving the trust propose, the trustee’s managing and dealing with the trust property in accordance with the substance of trust, or the beneficiary’s acquiring the trust benefit from the trust property. The research explored the features and functions of trust property, and induced and deduced further the system’s purposes and effect on personal property planning.
In recent years, because of the Trust Enterprise Act was passed and the revision of relevant tax law and insurance law has been completed in succession, the gate of trust business in Taiwan has been widely open. Whether it’s about stock trust, real estate trust, family trust, testamentary trust, money trust, charitable trust (trust for public welfare), or traditional (insurance) premium trust, and so forth, various cases have grown substantially within an extremely short time. Especially family trust, owing to having many functions, it has a great influence on a family and the society. The dissertation would take family trust as the subject, and research how to utilize correct tools of financial management to satisfy investment and financial management, saving taxes, and property inheritance at the same time, as well as reaching the goal of maintaining a rich family for more than three generations.
Keywords: Trust, family trust, donation.
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