家業傳承法律制度之選擇──以信託及閉鎖性公司為中心

The Choice of Legal System for Family Business Succession ─Focus on Trusts and Close Corporations

家族企業是歷史悠久且相當普遍的企業型態，創業的第一代在事業有成之後，最關心的是接班的問題。依經濟部對1,068家中小企業訪查的統計結果，39.61%的中小企業表示目前有企業傳承的行動，顯示當前國內企業對於傳承議題的重視度有所不足。本文先介紹家族企業的特色與家族企業傳承面臨的問題，再從法律制度的選擇為中心，探討家族企業選擇成立「信託」及「閉鎖性股份有限公司」的特色與優缺點。其中「股權信託」有避免家族股權分散功能、傳承功能、稅務規劃功能以及慈善功能。家族企業將股權交付信託時，可以將表決權行使的權利保留給家族所任命的管理委員會，以保持家族對於企業的控制權。在閉鎖性公司方面，本文分析以閉鎖性公司控股的優、缺點，如何將信託與閉鎖性公司搭配運用，以及公司法2018年修法對家族企業傳承規劃的影響。

Family businesses have a long history and are quite common. After the first generation of entrepreneurs succeeded in their careers, they were most concerned about succession issues. According to the statistics of 1,068 small and medium-sized enterprises surveyed by the Ministry of Economic Affairs, 39.61% of small and medium-sized enterprises indicated that they have taken steps to carry out business succession, which shows that domestic enterprises are not paying enough attention to succession issues. This article first introduces the characteristics of family businesses and the problems faced by family business succession, and then focuses on the choice of the legal system to discuss the characteristics, advantages and disadvantages of family businesses choosing to establish“trusts”and“close corporations”. Among them, the“equity trust”has the function of avoiding the dispersion of family equity, the function of inheritance, the function of tax planning, and the function of charity. When a family business uses a trust to hold shares, it can reserve the right to exercise voting rights to the management committee appointed by the family to maintain the family’s control over the business. In terms of close corporations, this article analyzes the advantages and disadvantages of holding shares by close corporations, how to use trusts and close corporations together, and the impact of the 2018 revision of the Company Law on familybusiness succession planning.