民法典时代遗嘱信托制度的革新与完善

Innovation and Perfection of Testamentary Trust System in the Era of Civil Code

我国《民法典》首次以民事基本法确认了遗嘱信托制度的法律地位,这为居民财富传承方式提供了有力的制度支撑,也代表着信托制度规则伴随着民法典的颁布发生了与时俱进的革新。但在实践中仍面临诸多困境,如信托设立时的物权变动、信托财产的隔离、遗嘱信托计划的监督与实施等,这些都是现行制度中较为模糊的领域。在现行民法典和信托法中已有的制度设计基础上,兼顾考虑民法典立法理论整体的衔接,通过对英美法系较为成熟信托制度的比较研究及国内信托实务案例的分析总结,寻求进一步完善遗嘱信托制度的创新路径,构建契合国情且具有前瞻性的规则指引,这不仅是优化民法典继承篇的必由之路,也是惠泽全民的现实之需。

The legal status of testamentary trust system has been confirmed by the civil basic law for the first time in China’s civil code,which provides strong institutional support for the inheritance way of residents’wealth,and it also represents that the rules of trust system have been advanced with the times by the promulgation of the civil code.However,there are still many difficulties in practice,which are relatively vague areas in the current system,such as the change of real right when the trust is established and the separation of trust property,supervision and implementation of testamentary trust plan,and so on.On the basis of the existing system design in the current civil code and trust law,taking into account the overall convergence of the legislative theory of civil code,through the comparative study of the mature trust system in the common law system,combined with the analysis and summary of domestic trust practice cases in recent years,this paper seeks to further improve the innovation path of testamentary trust system,and constructs forward-looking rules and guidelines in line with the national conditions.It is not only the only way to optimize the succession of civil code,but also the practical need to benefit the whole people.