原文轉載 – 作者:Amy姐的跨境金融圈 2017/12/05 (原文連結)

導 言
這是一個失敗的財產保護信託案例。
2017年10月11日,英格蘭和威爾斯高等法院裁定,前「克里姆林宮的銀行家」普加喬夫的5個紐西蘭資產保護信託「保護無效」,普加喬夫被認為是信託財產的所有者,即債權人可以向信託資產提出索賠。
當然,普加喬夫事件始於政治,但保護信託失敗確是源於技術操作問題了。
簡要背景
普加喬夫,原俄羅斯頂級富豪之一,產業遍及銀行業、建築業及造船業,曾是俄羅斯前總統葉爾欽(Boris Yeltsin)核心團隊成員,接著又助普京上位。據稱,普加喬夫個人資產達150億美元。

普京與普加喬夫(攝於2000年7月28日)
普加喬夫於92年創立Mezhprom bank(國際產業銀行),並成為俄羅斯最大的私有銀行之一。08年,Mezhprom銀行受金融危機嚴重影響,俄羅斯中央銀行曾出手援助,但最終Mezhprom還是於10年底宣告破產。由DIA擔任破產清算人。
隨著10年普加喬夫被踢出「普京圈」,俄羅斯方面擬「沒收」其資產。索賠人(Mezhprom銀行和清算人DIA,下同)以普加喬夫挪用央行的援助資金為由,並聲稱銀行資金缺口達22億美元。英格蘭和威爾斯高等法院隨後對普加喬夫執行全球財產凍結令。
危機情況下的「5個紐西蘭資產保護信託」
而在11年至13年,當時Mezhprom銀行尚在清算期間,普加喬夫還是設了5個紐西蘭全權委託信託,信託資產約9,500萬美金。

5個信託全部為酌情信託(Discretionary Trust),普加喬夫均為酌情受益人,且是每個信託的第一保護人,僅當普加喬夫去世或殘疾時其兒子為第二保護人。
而信任契約又給予保護人預留了非常大之權利,這是本案敗訴的關鍵點。
比如保護人有權決定信託資金的收益和/或本金的分配、決定信託資金的投資、自由增刪酌情受益人、變更信託契約、給予或撤銷契約文件賦予的受託人的權力等。
甚至還有權任命新的受託人、增加新的受託人、以及受託人應就信託資產的具體投資上獲得保護人之提前書面同意等。
的確,於15年7月24日,普加喬夫還行使了保護人權利,更換了5個信託原全部受託人,取而代之的是由其嚴密控制的4個新成立的信託公司,MARU LIMITED、HAPORI LIMITED、MIHARO LIMITED、AROTAU LIMITED。
以至於,雖說是全權委託信託,但事實上5個信託全是在普加喬夫的掌控之下,不管是決定信託的受託人還是受益人,還是變更信託,還是信託投資的運作,還是分配,完全架空了受託人的權利。

99年12月31日,克里姆林宮權力交接儀式,葉爾欽和普京
索賠人試圖從3個層面「打破」保護信託
所以,索賠人基於3個方面試圖「打破信託」,以對5個紐西蘭信託財產強制執行。只要一個方面符合,保護信託就被法院打破。
索賠人認為:
1、信託是「虛幻信託」(illusory trust),普加喬夫作為委託人和酌情受益人,以及作為保護人擁有廣泛權利,普加喬夫可以讓信託全部為自己行事,意味著信託的真正效果是為普加喬夫設立信託,讓普加喬夫控制信託資產。
2、信託是「欺詐信託」(sham trust),設立信託的真正意圖「不是把他的財產控制給其他人,而是把他的控制權隱藏起來」。
3、即便普加喬夫的信託是有效的,並且信託擁有信託資產所有權,也應根據1986年「無力償債法令」第423條予以撤銷,因為其設立目的損害了債權人的利益。

高等法院最終支持了索賠人
倫敦高等法院最終支持了索賠人,認為普加喬夫是所有信託財產的所有者,而信託本身並非信託財產的所有者,債權人可以向追償信託財產。
1、普加喬夫設立信託契約,並賦予自己保護人角色而保留了廣泛的權力,保護人可以為自己的私利而行使權力。所以普加喬夫設立信託的真正效果是「讓普加喬夫控制信託資產」,並沒有「剝奪普加喬夫的實際所有權」。
2、另一方面,如果客觀地解釋信託契約,保護人的權力又是屬於受託人,普加喬夫並沒有對信託資產的控制權和所有權,那麼信託契約就是虛假的,因為普加喬夫設立5個信託的意圖是讓其「保留最終的控制權」。
並且除此之外,普加喬夫還被判決24個月藐視法庭罪,構成藐視行為比如違反禁令離開管轄權,在資產凍結令下仍轉移資產,拒絕提供行動裝置和電子郵件帳戶的密碼,不能解釋大筆資金,提供虛假證據等。
Amy姐寫在後面
1、衡量財產的控制權和資產保護之間的度
信託設立意圖很重要,如果是用於財產保護,那麼委託人對財產的控制權和資產保護作用之間就得衡量。就像普加喬夫,預留太多權利條款,置信託資產於何種信託架構之下,都有可能被第三人擊穿。
當然,第三方可以包括相關司法管轄區的稅務機關,這意味著信託從財政角度失去了優勢。就是說,對於全球逃避稅行為,即便你將財產放到信託里了,稅局也可以去追償。

2、離岸地允許委託人保留信託權利,但引入英國判例,可能對資產保護不利
普加喬夫一案,對於引入英國司法區判例的地區,像大多離岸地開曼、BVI等都是判例法,這些司法地信託法都明確允許委託人保留廣泛的權力,但引入英國法院判例又可能由此判定保護失效,這確實無比糾結。
所以呢,別以為放在什麼安全港就安全啦,如果確定是用於資產保護用途,最安全的做法是儘可能地限制預留的權利啦。不然,置信託資產與何種司法地之下也無濟於事。
3、把握好設立時機,以防被認定為「欺詐」信託
意圖有了,設立時機很重要,別像普加喬夫一樣,等到債權人追上門了,已經極大可能涉訴了再去設信託肯定不行。因為境外所有司法地,在6個月至4年之間轉移資產到任何資產保護工具的,都可能被債權人向法院因「欺詐性轉移」而提起訴訟。
所以呢,Amy姐在賈躍亭美國信託事件里,《賈躍亭美國信託文件的4個疑點,我為老賈操碎了心》,在技術層面頂了老賈,哈哈,因為從時機上講就不對。

4、信託架構應蓋可拓展,並是一個動態更新的過程
信託絕不是一個標準架構,隨意買一個隨意拿來用。雖然八九成可能是標準條款,但出事的也往往是剩下的一兩成。「買」一個信託將資產隨意放進去的想法簡直太單純,沒出事是是因為還沒有誰來追償你。當然,「買」一個信託一勞永逸的想法也簡直太單純,政策在變,你的家庭成員在變,家庭成員的身份在變。
所以,從維持成本和效率看,設立家族信託需要一個可拓展性的架構;從達到的效果看,家族信託是一個動態的、持續維護的、保持更新的過程。
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