我国遗嘱继承制度背景下的遗嘱信托法律制度探析

Analysis of Testamentary Trust under Chinese Testamentary Succession Law Background

我国关于遗嘱继承和遗嘱信托相关法律问题的研究仍然处于起步的阶段。本文通过比较附义务的遗嘱(遗赠)和遗嘱信托的关系、遗嘱信托和遗嘱执行人制度的关系,论证遗嘱信托制度独特的制度功能;通过探讨遗嘱信托的形式、成立要件和生效的时间、特留份制度对遗嘱信托的限制、遗嘱信托中受托人的确定、遗嘱代用生前信托之特点等核心问题,梳理完善了我国遗嘱信托制度的关键点和理论构成。

The studies on testamentary trust and testamentary succession in China are comparatively preliminary. In this article, by discussingthe relationship between conditional gift and testamentary trust, between executor and trustee, I illustrate the functions of testamentary trust. By discussingthe forms, components and effective date of testamentary trust, forced heirship, determination of trusteeship, and will substitute inter vivos trusts, I summarize the key points that need to be improved about Chinese testamentary trust institution.