跨境财富传承与家族信託筹划实务 pdf epub mobi txt 电子书 下载 2025

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　　首创专业书籍中英文对照书写模式，搭建世代间沟通桥樑
　　真实呈现亚洲家族传承实际困境，具提早防范之警示作用
　　站在各世代立场审视问题，提升创富者与传承人间之共识
　　具体跨境传承工具与实务操作程序，减少跨世代传承纷扰

　　「安致勤资会计师集团」（KEDP CPAs Group）创办人吕旭明会计师历经近30年参与跨境家族传承实务操作，总结累积经验发现创富者与家族传承人因语言、文化、成长、学习等背景差异所造成的鸿沟，并非两三言能道尽。吕会计师多年往来美国、中国、香港与台湾，深知跨境家族财富传承所面对之实务问题，为了要打破世代间语言和思想的隔阂，本书首创以英文、中文对照之撰写方式，让创富家族上下世代间均能理解各自面对的传承难题。各世代均能从本书中理解家族传承失败案例、传承者面对之困境、传承筹划至具体传承操作工具……等之背后错综复杂的成因，进而提前思考财富传承的全球布局和解决家族成员之间的纷争。

　　本书摒弃理论与八股式的教条说明，完全从实务操作面出发，将传承财富的道路上之筹划步骤、规划时间表、筹划问题、解决方案，与筹划风险等逐一剖析；让创富者、传承者、参与佈局者对于跨境财富传承筹划有一明确之参考依据！
 

作者简介

吕旭明（Peter Lu）

　　安致勤资会计师集团（KEDP CPAs Group）创办人

　　吕旭明会计师于台湾国税局负责个人税务稽查有五年之经验，接着于全球四大会计师事务所之一安永会计师事务所（Ernst & Young）工作长达十五年（其中近十年为税务部合伙人），专责个人及跨境华人投资控股架构与税务规划服务。现任安致勤资会计师集团（KEDP CPAs Group）创办人。

　　吕会计师近十年来频繁往来于亚洲（中国、台湾、香港、新加坡等）及美国东西岸，与美国会计师、律师探讨最新美国海外所得税务申报与美国海外金融帐户与财产揭露规定，更深入了解美国海归华人对美国税务讯息需求及亚洲赴美新移民应注意之美国税务问题。从这些税务问题中更了解到长年移居海外的华人当中不少人除了税务问题，更迫切需要专业人士为其长远规划未来该如何传承财富。

　　吕会计师总结近30年来参与跨境家族传承实务操作的经验，发现创富者与家族传承人因语言、文化、成长、学习等背景差异所造成的鸿沟，并非两三言能道尽。为了要深入剖析跨境家族财富传承所面对之实务问题并打破世代间语言和思想的隔阂，吕会计师首创以英文、中文对照之撰写方式，让创富家族上下世代间均能理解各自面对的传承难题。各世代均能从本书中理解家族传承失败案例、传承者面对之困境、传承筹划至具体传承操作工具……等之背后错综复杂的成因，进而提前思考财富传承的全球布局和解决家族成员之间的纷争。
 

第一章 跨境财富传承案例分析
一、父母与子女争议案例
二、手足、兄弟姊妹争议案例
三、婚姻争议案例
四、个人与政府争议案例
五、名义人/人头争议案例
六、个人理财不慎争议案例
七、行善争议案例

第二章 跨境财产传承实操程序
一、中国地区财产传承程序与税费
二、台湾地区财产传承程序与税费
三、香港地区财产传承程序与税费
四、新加坡地区财产传承程序与税费
五、日本地区财产传承程序与税费
六、美国地区财产传承程序与税费

第三章 跨境信託筹画与实操
一、跨境财富传承所面对问题
（一）财产性质的复杂化
（二）财产持有名义不一
（三）财产座落地点多处，财产管理复杂化
（四）财产取得与持有法令的限制
（五）银行帐户开立与维持困难
（六）外汇及资金流动管制法令的变化
（七）家族成员的变化
（八）财产拥有人传承的犹豫
（九）少子传承风险
二、跨境财富传承应考量事项
（一）跨境资产配置与管理
（二）跨境家族企业的抉择
（三）跨境世代交替团队培养
（四）跨境税务筹画与年度申报
（五）跨境资产的继承和分配
（六）跨境后代教育
（七）跨境家族凝聚力与关系维持
（八）跨境家族个人事务支援
（九）跨境慈善基金或公益信託
（十）健康银行的传承
三、跨境财富传承的筹画
跨境财富传承执行步骤
（一）家族宪法的制定
（二）家族办公室

第四章 信託意义与类别及离岸信託实务
一、信託制度的形成
（一）英国信託制度的形成
（二）美国信託制度的形成
（三）日本信託制度的形成
（四）新加玻信託制度的形成
（五）台湾信託制度的形成
（六）中国信託制度的形成
二、信託意义
三、信託种类
（一）以家族治理传承为目的的信託种类
（二）特殊投资目的信託种类
四、信託架构
五、信託目的
六、美国主要信託分类
（一）依「信託可撤销与否」分类
（二）以「美国课税主体与信託关系」划分
附16种类型信託
（三）以「信託设立的时间点」划分
（四）以「信託成立的功能或目的」进行划分
（五）以「信託存在时间」进行划分
七、离岸信託
（一）何谓「离岸信託」？
（二）成立离岸信託的目的
（三）离岸信託的优缺点
（四）离岸信託的问题与考量
（五）离岸信託的设立架构
（六）离岸信託设立程序（以新加坡信託成立为例）
（七）离岸信託成立与后续维持

第五章 美国信託实务
一、生前信託
二、不可撤销保险信託
三、美国可撤销朝代信託
（一）非美籍人士（非美国税务居民）设立美国可撤销朝代信託
（二）非美籍人士设立可撤销朝代信託持有境外资产
四、美国不可撤销朝代信託
五、在美国成立的境外信託
（一）美国所得税
（二）信息披露要求

附录
一、办理台湾地区遗产继承相关表格
二、遗嘱范本
三、加州遗嘱认证程序需填表格范本
四、家族宪法范本
五、银行信託合约范本
六、新加坡信託合约范例
七、维京群岛私人受託公司范例
八、CRS 参考表格
九、离岸信託设立人过世美籍受益人取得收益应申报美国税与披露汇总表
十、生存信託合约范本
十一、不可撤销保险信託合约范本
十二、受託公司问卷
十三、可撤销信託合约范本
十四、不可撤销信託合约范本
十五、美国遗产及信託之所得申报表

 

自序

拥有财富及继承人，却解决不了跨世代的财富传承纷争

　　亚洲移民现今已经遍佈全球，移民国家莫属美国移民人数最众。在这些亚裔家族在美落地生根，家族规模开枝散叶越来越茁壮之际，家族所创造之财富型态也越形复杂，传承给后代也绝非仅循以往之模式就能解决。过去三十年间，本人实际参与过许多亚洲高财富个人传承案件，观察到他们的财富传承的方式非常一致——第一代努力工作并获得丰富的经验，期望后代能够过着富裕的日子；然而，财富的经验法则往往是，它很难从第一代顺利地转移到第一代。对第二代来说，财富虽然形成了助力，但是在接棒过程中可能处处充满危机，而危机常源自于上下代对于财富抱持的看法并非一致。

　　上下代对于财富的看法源自不同的思维模式，如此便造成不同世代之间的冲突——来自亚洲的第一代，通常保有根深蒂固的传统价值观；第二代若非土生土长在美国，则是为了求学或开拓视野而赴欧美求学，受到崇尚个人的自由风气的薰陶。如此的差异当然造成了价值观和想法之间的极大落差。此外，第一代创富者的行事风格和个性理念通常主导了企业经营和家族传承的方向，他们这代多是白手起家，经过重重的严苛考验、付出许多心力再加上些许的运气，才创造出今日的财富。也因为如此，他们挟着个人叱咤事业场的丰富经验和主观意识及价值判断，经常是以权威之姿来主导整个传承大局。多年内化的主观意识使得他们难以向第二代解释其思维脉络，而第二代更难以揣测上一代的心意。

　　长此以往，两代之间对于经营企业、财富管理及家族传承的沟通无法完善，许多有利于创造家族财富的机会就此丧失，更多无形的家族价值也会在无效的沟通中逐渐消失。许多案例是一直等到家族里有重大变故，例如第一代的健康亮起红灯，或是企业经营发生危机，两代至此才谈及交接议题，否则第二代常是无法理解和掌握上一代的想法及其对企业经营的规划，如此情况无益于上下代之间的经营传承。

　　除了思维模式导致沟通不良之外，另一个不利于财富传承的导因是上下代对于家族企业的经营产生的歧见。第一代苦心栽培第二代，期望他们能够继承自己辛苦积纂下来的企业江山，但第二代往往不积极无意甚或无意涉入家族企业，想当然耳，最终必定导致家族激烈的冲突。本人在执业过程中也常充当和事佬，观察并体悟到如果第二代在享受优渥生活的同时能共同分担经营责任，去了解家族企业的运作并投身管理行列，必定能够避免和上一代的纷争。

　　再者是「富不过三代」的案例屡见不鲜。就亚洲传统文化来说，大部分高财富个人一辈子的努力就是为了下一代，但现实往往是第一代创造累积、第二代守成维持、第三代则是败光一切。第一代辛苦累积创造财富，但不肯也无意愿过着豪奢生活，粗茶淡饭的日子甘之如饴；但是第二代或第三代因从未参与过第一代辛苦的累积财富过程，自己过着锦衣玉食的日子，只想着将家族财产变现好继续过着安逸生活，如此的挥霍度日恐怕是第一代预料不到的。

　　本人在过去三十年间处理了许多面临类似难题的家庭纷争，除了上下代产生对立的状况之外，也发现有为数不少的第一代抗拒交接给下一代，当中的一个原因竟源于跨国税务的申报。许多有着双重国籍或是美国税务身份的第一代，抱持着美国国税局不可能找上的固执想法，因而不申报美国税、不批露海外金融帐户，任凭第二代如何劝说都始终冥顽不灵。本人对于这些不愿多缴税的高资产人士来说，常常花上许多心力来导正他们的观念，最终合法申报美国税并确实收到降低税负的效果。反观居住在美国的第二代，他们虽然继承了上一代的财富，却面临申报美国税和揭露海外资产的情况。他们的税务难题有二：一是他们应缴美国税却未尽缴税之义务；二是上一代未妥善作规划财富传承所引发的种种问题让第二代无可奈何。

　　究竟这些高资产人士为何不及早规划财富传承的各个阶段？深究其原因，还是创富者的「不作为」所致。当中许多第一代开始得太晚或是根本没时间去策划，甚或有些人认为自己的大限之日还太遥远，现阶段根本不需要考虑传承之事。因此这些「不作为」就在十年、二十年过后，这些富人的上市股权、家族控股、骨董字画、翡翠钻石等的财富，还是在原地打转、未见有积极的传承规划。

　　财富传承是个大学问，如何将成功传给下一代，在今日已成为亚洲创富家不得不面对的问题。尤其当主要财产在亚洲，但继承人长年居住在海外时，这个挑战性更大，常常容易导致资产管理不善。很多情况是，第二代继承人因为不懂亚洲文化和法令限制，因而造成他们在继承财产时许多负担和资源上的浪费。

　　最后，财富传承者也应了解美国和亚洲对于财富传承抱持的观念差异，才更能理解下一代对于接管财富的想法。在美国来说，富人倾向建立大型的慈善机构来进行财富捐赠以帮助弱势族群；反观在亚洲，富人多是储蓄财富传承给下一代，不似美国富人会挹注许多资金给非营利组织。

　　此种差异来自于西方富人对社会抱持着关怀的心，他们期望能够对人类社会贡献一己之力。也因此，从小就生长在美国的富二代或富三代承接的是西方对于财富的价值观，他们倾向追求自我的人生目标，抱着未来将家族财富捐赠给非营利组织的心态，而非自己投入家族企业的经营。但这样的想法常常引发了与上一代和其他家族成员之间的冲突。长久下来，家　族成员对于财富处理的态度不一，最终引发严重的家庭冲突。

　　就本人从处理的案件中归纳出，财富传承莫过于围绕在传承成本、传承纠纷、传承债务与传承管理等四大问题；首先，传承成本指的是财富转移程序中的难度与税费；传承纠纷则是财富转移过程中可能引发的种种问题；债务纠纷亦是财富传承的致命伤，往往事业和投资越大、未来纠纷就越多；最后是传承管理，意即上下代之间对于经营企业的共识不一，因此更需要有效的管理工具（例如信託等）加上专业经理人来解决此一问题。这些财富传承的四大问题不论是财富第一代、第二代，甚或是第三代都需要共同面对。

　　本书于第三、四、五章中将提及家族财产传承与信託，包括离岸信託与美国信託，家族可撤销与不可撤销信託架构、信託合约架构、如何将跨境资产国际化并移入家族信託等，均有详尽的分析及介绍。期望以本书搭建起财富家族上下代之间的桥樑，将财富进行妥善的规划，长长久久的传承下去。

　　For the past 30 years, wealth has been passed from one generation to the other. The trend is quite clear. With the first generation, they tend to work very hard and garner much experience. They want the best for their posterity. The rule of thumb with wealth, however, is that it has a hard time transferring from one generation to the other. This can be seen through many empirical examples.

　　Money is helpful, but dangerous for the second generation. The first generation, if they do things right and proceed in the correct manner, will be able to leave their legacy. Estate Planning by US Trust will outline the manner in which to achieve this.

　　When things do not proceed in the correct manner, they can turn into a bad transition. This could include employee fights, family feuds, and a waste of resources.

　　Estate Planning by US Trust, through case studies, will show instances of successful and not so successful transfers of wealth within families. These cases will also show readers what founders could have done, or if they had taken the time and effort, what they should have done. The second generation can use these examples to make a better framework to transition. By looking at the first generation, the subsequent generations are able to garner the mindset of power.

　　Often, there is a conflict with successive generations due to differing mindsets. An explanation for this is that the first generation is from Asia, hence, they have Asian values. The second generation tends to be from America. This creates a rift between the different cultures and mindsets. This creates a loss of opportunities when communication is not efficient and things get lost in translation.

　　In the author’s perspective, the second generation tends to ignore or does not want to deal with the business that their families are part of. This eventually leads to familial conflict. The second generation may be very well off, but despite this, it is their responsibility to understand the business and manage it.

　　The first generation is going to have an odd dynamic. This paragraph explores odd characteristics of leaders and households. The first generation has had to go through strict tests and excelled. They also had strokes of luck that benefited them. Compared to the second generation, the first may be more liable to subjective opinions from experience. This mindset is often quite difficult to explain to the second generation. Unless there is a major accident, be it a blight to health or something detrimental to a business, the matter of transition is not spoken about in a household. As a result, oftentimes, the second generation may not know about or fully understand the first generation’s agenda.

　　Over 30 years, the author has dealt with families who deal with these conundrums. The author also finds that his clients, first generation wealthy households, tend to have some sort of resistance to the process. One issue that comes up time and time again is that since families tend to spread around the world, they might not report all their taxes to each of their respective countries. Since people do not want to pay more taxes, the author has deep faith that he can help people who are in this situation.

　　The second generation, understandably, worries because they live in the States and they would have to deal with taxes. There are two issues that arise from this situation—the first issue is that CPAs warn these generations to pay their taxes, but they do not. The second issue is that the first generation wants to enjoy the money that they have made and do not care about inheritances. They end up splurging their money. This reckless spending ends up worrying the second generation and they do not know how to manage the situation.

　　Sometimes, even if the first generation wants to plan a transition, they often start too late, have no time, or even think that they will not die anytime soon.

　　The first generation had assets, public stocks, gold, jewelry and the like. This generation does not know or does not care about what happens to their assets after their death. The second generation, however, may what to know what to do with the assets because they might have to deal with different taxes or other complications.

　　In traditional Asian households, typically, it is the first generation that makes money. The second generation tends to keep that money within the family, but the third generation has a tendency to lose the money that was made in the first generation. Looking at the overall trend of the different generations, the first generation makes money and is adept at retaining it because they are saving, frugal people. The first generation spends very little, whereas the third generation typically just wants to cash out. These people tend to splurge on sports cars, jets, yachts and items that are overly opulent and excessive.

　　The key question that the author would like to pose to the first generation is if they really want to see this happen to the third generation?

　　The process of wealth transition is not an easy one. This extremely difficult art is important for families to take on and know that this is a critical challenge for them. This problem is further promulgated by the fact that second and third generations tend to not live in Asia, but their assets are in Asia. This leads to mismanagement of their assets. Furthermore, the second and third generation does not or has a difficult time understanding the culture, laws, and regulations of Asia.

　　The definition of wealthy is different in Asia and America. If one is wealthy in America, the western ideal is that these people donate and build large organizations to help those who are in need. On the other hand, in Asia, the family structure tends to save and give to the next generation. They do not invest too much in nonprofit organizations. A reason for this disparity may be because, in the west, the wealthiest care about society, the furthering of society and what they can do to help that agenda.  

　　The second and third generations typically have westernized values, so they might end up donating to nonprofits. This can lead to confrontation and conflict with other family members who do not share the same mindset. Over one or two decades, conflict in the family will brew and this leads to generations not being able to effectively communicate with each other. The first generation’s first priority is to give to the second generation. They only want to give once they have a mass excess and the welfare of their posterity is secured. Once this is achieved, they want to then donate and leave a lasting impact, but they do not necessarily know how to do so.

　　There are four big questions to wealth transition. The first question is what is the cost of transition from generation to generation? The second question is what are the possible conflicts that can arise from transition? The third question is what to do about debt? Companies may rely on credit to function, so what to do about the debt that they have incurred? The fourth and final question is what to do if the second generation is unable to transition? Estate Planning by US Trust aims at building an effective communication channel between generations of wealthy families to solve those issues arising from the inheritance process.

第三章将就跨境财富筹划面对的种种问题谈起，接着从亚洲财富传承应考量的相关事项，最后提供具体可行的执行方案和步骤。
 
一、跨境财富传承所面对问题
 
两岸企业随着国际化的趋势拓展版图，新贵家族积累财富的速度渐增，紧接着家族资产国际化之后的需求则是家族资产国际化、家族投资国际化、家族下一代教育国际化等等，因此有不少家庭的成员从第二代开始就留居国外工作、留学、移民、婚姻等，导致家族成员身份国际化、家族资产配置亦全球化；因此家族跨境财富的传承必须考虑家族本地资产国际化与家族在外国资产当地细化的传承安排、财富传承法律与税务的筹划，未来不同家族依照不同的国际化状态（资产性质不同、坐落地国家不同、继承人与被继承人国籍、税务身份的不同等），将会有不同的因应模式。
 
亚洲个人到世界各地投资与置产已成惯性甚至可称为潮流，未来如何传承，税负与身份将成为最大关键；外国身份继承人对本地资产的受赠与继承，本地受赠人、继承人对境外资产的受赠与继承，均会因各国财产取得、持有、赠与、继承相关登记法令与税务规定各有不同，再因应现行「经济合作暨发展组织、「金融帐号资讯主动交换共同申报标准」及具有美国税务身份者要遵守的《外国帐户税收遵从法》、「海外金融帐户揭露条款」等相关规定，要进行全面性跨境、跨代传承的长远规划，其技术难度已经愈来愈大。目前新兴高财富个人与家族面对遇有哪些难题？据笔者30多年来从事个人与家族财产传承与税务筹划的经验，罗列出下面几个最具代表性问题。