论遗嘱信托关系的法律调整

发布时间：2018-06-02 10:58

本文选题：遗嘱信托 + 信托财产　；参考：《南京大学》2013年硕士论文

【摘要】：遗嘱信托,简而言之即以遗嘱的方式设立的信托,是遗嘱人依据自己的意思,于遗嘱中表明,将自己的全部财产或部分财产,在其死后,移转至受托人名下,受托人须依依照信托的本旨,为遗嘱中确定的受益人或者遗嘱指定的特定目的,依照遗嘱指定的方式(如有)管理、处分该财产的一种信托。我国《信托法》第八条明确规定信托得以遗嘱的方式设立,然而其在理论似仍有不清之虞,实务上亦尚未被运用,因此有必要对遗嘱信托的相关问题进行讨论、研究。本文拟通过比较法的研究方法进行相关分析,并为我国之借鉴。本文共分为四部分：第一部分为遗嘱信托的法理梳理。该部分主要考察了信托的沿革,通过对信托的沿革的考察以及对各立法例和有关学者对信托概念的论述的分析,界定了遗嘱信托的概念。第二部分为遗嘱信托法律关系的基本构造。该部分包含遗嘱信托的关系人、遗嘱信托关系人的权利义务和遗嘱信托监察人。在委托人死亡的情况下,遗嘱信托更加关注受托人的义务以维护信托中的信任关系并保障受益人的利益,所以不论是域外法例还是我国法均对受托人的义务极为重视,均规定受托人负有注意义务,忠实义务等；此外,遗嘱信托中因存在受益人不特定、尚未存在或其它为保护受益人的利益的情形,遗嘱信托中也有必要设立信托监察人以保护这些利益。第三部分为遗嘱信托的成立、生效、变更和终止。该部分重点论述了遗嘱信托的生效时点,遗嘱信托的变更和终止的情形及其后果。既受信托法调整又有继承法关于遗嘱的规定的调整是遗嘱信托在法律调整上有别于其他类型信托的特点。因此遗嘱信托在设立时不仅要遵循信托法的相关规定,如果遗嘱法中对遗嘱形式有特殊要求的还应当遵从遗嘱法的规定；遗嘱信托之生效及生效时点也区别于其他类型的信托。当出现信托文件(即遗嘱)或法律规定的情况时,遗嘱信托就会发生相应的变更甚至终止,而且在遗嘱信托中,不仅受托人可以变更,在适用“类似原则”或特定情况下,信托条款和目的也是可以发生变更的,但在这些情形下的信托目的的变更应当适当加强法院的作用。而当遗嘱信托终止后,将会发生一个重要的后果,即信托财产的归属问题,而不同立法例对信托的不同认识和对该问题的思考角度不同导致在这一问题上不同的立法例有给出了不同的解决方案。当遗嘱不恰当的处分了诸如继承法规定的特留份或其他条款时,遗嘱信托的效力如何,如果信托法对此未作规定,此时是直接适用继承法的规定还是通过解释论援引“法源国家”的相应规定。这些均值的探讨。第四部分为我国信托法的规定及检讨。我国《信托法》对遗嘱信托的全貌做出了勾勒,但这些规定是原则性的,而且存在着诸多问题：关于信托财产所有权的规定上在遗嘱信托中有着天然的缺陷,根据信托法的规定,遗嘱信托中信托财产的所有权将归属于死者身上；在遗嘱信托的生效时点上也规定的极为特殊,规定遗嘱信托于受托人承诺时生效,显然与各个立法例的认识都不相同,应当加以修正：信托公示的规定有使公示的意义“瘸腿”的可能性；信托受托人设置的门槛较高,不利于遗嘱信托在我国的推广；关于信托终止后信托财产的归属的规定也有待商榷；关于遗嘱信托的税收的问题尚未做具体规定等。这些都是遗嘱信托在法律适用上需要考虑的。
[Abstract]:A will trust, in short, is a trust established in a will, that the testator, according to its own meaning, indicates that, in the will, the whole property or part of its property is transferred to the trustee's name after its death, and the trustee must depend on the purpose of the trust in accordance with the tenor of the trust, for the specified purpose specified in the will or the will of the will. The eighth article of the trust law of China clearly stipulates that the trust can be set up in the way of the will of the trust. However, it is still not clear in theory, but it is not used in practice. Therefore, it is necessary to discuss the related issues of the testamentary trust. The research methods are analyzed and used for reference in China.
This article is divided into four parts:
The first part is the legal theory of the testamentary trust. This part mainly examines the evolution of the trust. Through the investigation of the evolution of the trust and the analysis of the relevant scholars' discussion on the concept of trust, the concept of the testamentary trust is defined.
The second part is the basic structure of the legal relationship of the testamentary trust. This part includes the relations of the testamentary trust, the rights and obligations of the testamentary trust and the testamentary trust supervisor. In the case of the trustee's death, the testamentary trust pays more attention to the trustee's obligation to safeguard the trust relationship in the trust and protect the beneficiary's interests. It is both extraterritorial or China's law that attaches great importance to the obligations of the trustee, and stipulates the trustee's duty of attention and the duty of loyalty. In addition, the trust supervisor should also be set up to protect the interests of the beneficiary in the case that the beneficiary is not specific in the trust and has not yet existed or other benefits to protect the beneficiary. Benefit.
The third part is the establishment, effect, change and termination of the testamentary trust. This part focuses on the effective time points of the testamentary trust, the change and termination of the testamentary trust and its consequences. The adjustment of the trust law and the succession law on the provisions of the will is the characteristic of the testamentary trust which is different from the other types of trust in the legal adjustment. Therefore, the testamentary trust should not only follow the relevant provisions of the trust law. If the will law has special requirements for the form of the will, it should also comply with the provisions of the testamentary law; the entry into force and the effective time points of the testamentary trust are also different from other types of trusts. When the trust documents (that is, the will) or the legal conditions are present, the will letter The trustee will change or even terminate, and in the testamentary trust, not only the trustee may change it, but the terms and purposes of the trust can also be changed in the case of "similar principles" or specific circumstances, but the change of the trust purpose in these cases should be appropriate to strengthen the role of the court. And when the testamentary trust is terminated, There will be an important consequence, that is, the ownership of the trust property, and the different understandings of the trust and the different thinking angle on the problem caused by different legislations lead to different solutions to different legislations on this issue. When the will is inappropriate, a special or other clause, such as the law of inheritance, is disproperly disposed of. In the case of the validity of the testamentary trust, if the trust law does not stipulate this, it is at this time that the provisions of the direct application of the inheritance law or the corresponding provisions of the "law source country" are invoked by the theory of interpretation.
The fourth part is the provisions and review of our country's trust law. China's trust law has outlined the whole picture of the testamentary trust, but these Provisions are principled and there are many problems: the provisions on the trust property ownership have natural defects in the testamentary trust, according to the stipulations of the trust law, and the trust property in the testamentary trust. Ownership will belong to the dead; it is very special at the time point of the validity of the testamentary trust, which stipulates that the testamentary trust takes effect when the trustee promises, obviously different from the understanding of the various legislations, and should be amended: the provisions of the trust publicity have the possibility of "lame" of the public's meaning; the trustee is entrusted to the trustee. The higher threshold is not conducive to the promotion of the testamentary trust in our country; the provisions on the attribution of the trust property after the termination of the trust need to be discussed; the question of the tax on the testamentary trust has not yet been specified. These are all needs to be considered in the application of the testamentary trust.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282;D923.5

【参考文献】