澤西皇家法院最近對 Mattas 案的判決出現了專家意見（Equiom Trust (CI) Limited為代表，In Re Mattas 2024 JRC 068）。特別是法院認為英國法關於永續年金的規則適用於在《1984 年信託（澤西）法》（1984 年法）正式推出之前設立的澤西島法信託。Appleby 律師事務所表示：「通過在 『1984 年法律』生效之前結算的信託中墊付或轉移資產而創建的信託也可能受到永久規則的約束。」「受影響的信託可能從一開始就全部或部分無效。」
JERSEY: Judgment may apply perpetuities bar to trusts that pre-date 1984 Law
Expert opinion is appearing on the Jersey Royal Court's recent judgment in the Mattas case (Representation of Equiom Trust (CI) Limited, In Re Mattas 2024 JRC 068). In particular, the court held that the English law rules on perpetuities were applicable to Jersey law trusts established before the introduction of the Trusts (Jersey) Law 1984 (the 1984 Law). ‘Trusts created by way of advancement or transfer of assets from trusts settled before the commencement of the [1984 Law] may also be subject to the perpetuity rules’, says law firm Appleby. ‘Affected trusts may have been wholly or partly void from the outset.’
Sources:
Appleby
Walkers