论家族信托的破产隔绝功能

On the Isolation Function of Family Trust Bankruptcy

家族信托是继承财富的重要工具。虽然它起源于英国,但它一直与一些名门望族结缘,不少企业家都通过设立家族信托来实现家族传承和风险隔离。此外,一些企业创始人也都采取离岸信托渠道设立了家族信托。一般的家族信托通常有继承、公益、税务筹划以及破产隔离功能。其中,破产隔离是我国近年来受关注较高的话题。本文将从信托法法理出发,剖析当前家族信托滥用破产隔离的原因,并结合域外经验提出相关完善建议。

Family trusts are an important tool for inheriting wealth. Although it originated in the UK, it has always been associated with some famous families. Many entrepreneurs have set up family trusts to realize family inheritance and risk isolation, and some business founders have also set up family trusts through offshore trust channels. The typical family trust usually has inheritance, public welfare, tax planning and bankruptcy insulation functions. Among them, bankruptcy separation is a topic which has attracted high attention in recent years. This article will start from the legal principles of trust law, analyze the reasons of the abuse of bankruptcy separation by family trust, and put forward some relevant improvement suggestions based on foreign experience.