家族信託在台灣 有3枷鎖

工商時報 魏喬怡 2020.10.05 原文連結

信託公會理事長雷仲達表示，國內利用家族信託的很少，主要是家族信託在台灣辦理時遭遇法制及稅制的瓶頸。圖／本報資料照片

「家族信託」在國外是一種良好有效的財富傳承方法，是家族企業傳承的首選方式，然而，在國內卻卡卡。信託公會理事長雷仲達表示，國內利用家族信託的很少，主要是家族信託在台灣辦理時遭遇法制及稅制的瓶頸、無法滿足客戶永續傳承及鞏固家族經營權等多元化需求，且稅制上不具吸引力，故台灣很多有錢的家族，都會到國外例如香港、美國國加州或開曼群島等辦理，需要與相關部會研議建構發展家族信託之法制及稅制環境。

信託公會秘書長呂蕙容表示，家族信託在台灣發展主要碰到三大問題卡關：

第一、法令沒有國外那麼具有彈性；

第二、稅制上還不太明確；

第三是家族企業對傳承沒有提前準備的意識。

就法令而言，像國外家族信託常見的「王朝信託」（dynasty trust），利用連續受益人架構，以確保歷代家族成員能享有信託利益，但目前法令受益人為自然人時至少要形成胎兒，因此家族信託一般只能做到三、四代。

信託公會指出，家族信託適用於民法繼承規定也有問題，例如委託人去世後，做為信託契約當事人之地位可否繼承，如果可以繼承，繼承人可將原先簽訂之信託契約提前終止或變更，影響信託之安定性，如果不能繼承，該如何適用信託法之規定調整信託契約；特留分制度，造成企業主在做家族傳承規劃時無法依個人意願做適當安排。

其次，稅務部分也有問題，例如稅法對於連續受益人之課稅方式並未規定，後順位受益人取得受益權係因信託契約條件成就而變更，如與前順位受益人並無贈與或繼承關係時該如何課稅並不明確，建議稅法上應有明確規定。

呂蕙容指出，根據資誠發表「2019台灣家族企業傳承調研報告」指出，台灣家族企業掌權者中，56％目前仍為第一代、35％為第二代、僅9％為第三代以上，相較於歐美的百年企業這表示，顯示「富過三代」的百年家族企業在台灣尚處萌芽階段。

調查也發現，台灣家族企業掌權者表示，有54％希望把企業交棒給子女或家族成員，其中僅10％已完成交棒，另有13％將交給專業經理人，尚有33％則尚未考慮傳承問題，顯示家族企業對傳承沒有提前準備的意識。

根據實務，若沒有經過完整規劃，企業傳承可能需要付出超出預期的代價，信託公會指出，如果政策能完善或明確家族信託法制及稅制，宣導企業有傳承意識，透過家族信託可為國內企業的傳承接班及永續經營創造更有利的環境與服務，幫助台灣企業在地永續發展。

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