Research On Legal Issues Of Testamentary Trust In My Country

Compared with the traditional inheritance mode,testamentary trust has the functions of reducing inheritance disputes,reasonable tax avoidance,and keeping the value and appreciation of property.Because of its institutional advantages of combining wealth management and inheritance,it can better realize the will of the inheritee and bring new possibilities to wealth inheritance,which has been widely used in many countries.The testamentary trust system has been established in the Trust Law promulgated in 2001,which lays a foundation for the construction and development of testamentary trust.The succession section of the Civil Code in 2021 also provides for testamentary trust.From this,we can see that testamentary trust has been injected with new strength both from the social demand and the system level,and its development is imperative.However,the provisions of testamentary trust in China's Trust Law are relatively general,and the problems in practice are only solved by the succession of the Civil Code.There is no good connection and coordination between the two normative legal documents,and there are contradictions in the establishment and effective conditions,and the way of enactment.In addition,testamentary trust lacks comprehensive and systematic legal provisions and system guarantee,and there are institutional deficiencies in its trust property ownership,duration and supervision.Therefore,this paper studies the mature systems of foreign countries and regions to gain experience and enlightenment.In view of the existing legal problems of testamentary trust system in China,this paper puts forward corresponding solutions from the aspects of effective conditions,property problems and supervision mechanism.This article focuses on the legal issues of testamentary trust in China,which is divided into four parts.The first part is the basic general introduction of testamentary trust.This chapter studies the origin,basic concepts,main characteristics and other basic theories of testamentary trust,and compares it with other related systems,and sets off the advantages of testamentary trust to explain the significance of perfecting the system in China.The second part is the analysis of the present situation and the existing legal problems of the testamentary trust system in China.Through the research of the present situation of the system of testamentary trust in China,the existing imperfection is explained.Then,the paper analyzes the existing problems and obstacles of the system from the following aspects: the conditions for the formation of testamentary trust,the way of formation,the ownership of trust property,the duration of existence and the supervision mechanism.The third part is the experience of the trust system of extraterritorial will.Through the study of the development of testamentary trust in several representative regions in the United States,Japan and Taiwan,and through the investigation of the relevant regulations of the foreign regions,this paper provides a way to solve the legal problems of China's testamentary trust.The fourth part puts forward some suggestions to solve the existing problems of testamentary trust in China.Through learning and learning from the mature practices of the previous chapter and combining with the national conditions and development situation of China,the author puts forward suggestions for the above problems.