我国遗产信托立法完善思考

Reflections on the Improvement of Legacy Trust Legislation in China

摘要: 近年来，遗产信托作为一种遗产继承的新形式，得到了学术界和实务界的广泛关注。但由于我国信托业的发展脉络与国外的信托发展脉络不同，因此遗产信托在立法层面、观念层面、实务操作层面并没有很好地建立起来，几乎很难看到遗产信托的成功案例。研究可知，我国现行体制下的遗产信托在多个方面存在漏洞。可以通过法律解释、立法的方式使得遗产信托可以在《信托法》和《民法典》以及相关司法解释的框架下成为切实可行的继承模式选择，满足我国日益多元化的财富继承需求。

Abstract: In recent years, heritage trust, as a new form of inheritance, has received widespread attention from both academic and practical circles. However, due to the different development paths of China’s trust industry from those of foreign countries, heritage trusts have not been well established at the legislative, conceptual, and practical levels, making it difficult to see successful cases of heritage trusts. Research shows that there are loopholes in multiple aspects of the current system of inheritance trust in China. Through legal interpretation and legislation, inheritance trust can become a practical and feasible inheritance mode choice within the framework of the “Trust Law”, “Civil Code”, and relevant judicial interpretations, meeting the increasingly diverse wealth inheritance needs of China.