臺灣家族信託法律架構之研究

Research on the Legal Structure of Family Trust in Taiwan

家族信託（Family Trust）是以家庭財富的管理、傳承和保護為目的所設立之信託，由於國內外法制不同，國外架構難以直接套用於臺灣，因此如何在臺灣現行的法制下，如何規畫家族信託之架構，便成為當務之急，在現行法制下，以公司型態結合信託之模式較易於與臺灣現行相關制度接軌，因此設計以家族財產設立閉鎖性股份有限公司做為控股公司，以統籌家族持股並掌控家族子企業經營權，再設立自益信託來管理家族子企業，並輔以相關委員會等決策機制，讓股權世代傳承於家族內，以確保家族企業永續傳承。

Family trust is a trust established for the purpose of management, inheritance and protection of family wealth. Due to the differences between legal systems, it is difficult for foreign structures to be directly applied to Taiwan. Therefore, planning a plausible structure of family trust under current laws in Taiwan is essential. Under current laws, it is possible to create a framework integrating the company model with the trust model. To attain this goal, it is designed to set up a close company as a holding company which owns family property. The holding company controls the management rights of family business through shareholding. Then, a self-benefit trust is set up to manage the family business, supplemented by relevant committees and other decision-making mechanisms. Under the framework, the equity is controlled by the family through generations and smooth transition of the family business is ensured.