傳承資訊

澤西島:信託法修訂限制受益人終止權力

2026年1月6日(星期二)

澤西島於2024年諮詢後進一步修訂信託法。主要修訂大幅限制受益人共同行使選擇權終止信託之能力。終止僅限於下列情況:受益人類別永久關閉、不存在總體委任權,且信託財產無須為其他慈善目的或非慈善用途而持有。法律事務所Collas Crill指出,此舉旨在避免根西島重演「Rusnano訴Molard」訴訟案的結果,並徹底封堵「Saunders訴Vautier」規則的適用空間。相關法案已提交樞密院審批,預計將很快生效。


JERSEY: Trust law amended to restrict beneficiaries' power to terminate

Jersey has further amended its trust law following the consultation conducted in 2024. The main amendment significantly restricts the ability of beneficiaries to act together to terminate a trust at their election. Termination is permitted only where the class of beneficiaries is permanently closed, there is no overarching power of appointment and there are no other charitable objects or non-charitable purposes for which the trust property is to be held. It is designed to avoid a repeat of the outcome of the Rusnano v Molardlitigation in Guernsey from occurring in Jersey and closes the door on the use of the Saunders v Vautier rule, says law firm Collas Crill. The legislation has gone to the Privy Council for approval and is expected to come into force shortly.

 

Collas Crill


文章來源:本網站編輯部 經同意方可轉載

其他傳承資訊

方燕玲會計師專欄  一、案例情境及家族成員現況72歲的黃董事長是傳統產業企業家,是早期出國打拼的跨境臺商,與夫人(68歲...