什么是“败家子信托”?用英文该怎么说?

什么是“败家子信托”?用英文该怎么说?

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“败家子信托”是指防挥霍信托,其英文表达为spendthrift trust,作为一种典型的家族信托,其主要特征就是信托设立人通过信托制度化的安排,预防具有挥霍习惯的后代因一己行为而使家族财富毁于一旦,确保将祖辈积累的财富稳健传承下去。

 

欧洲部分法区和美国部分州有防挥霍信托(spendthrift trust),在该信托条款中,明确禁止受益人自愿或被动转让其信托利益(也就是败家子条款),信托受益人的债权人同样也对信托利益没有任何请求权。这样来保证信托财产及收益永远维持在家族成员手上,而不会旁落外人。但禁止挥霍信托也有些限制,如自愿转移的限制、对原本受益权非自愿转移的限制、对收益受益权非自愿转移的限制、对特殊债权人的债权限制。

 

相关英文释义如下:A spendthrift trust is a trust that is created for the benefit of a person (often unable to control his/her spending) that gives an independent trustee full authority to make decisions as to how the trust funds may be spent for the benefit of the beneficiary. Creditors of the beneficiary generally cannot reach the funds in the trust, and the funds are not actually under the control of the beneficiary. (来源:wikipedia)

 

在英国,因其在判例中不允许设立防挥霍信托,从而出现了保护信托(protective trust)。保护信托和防挥霍信托有着类似的作用。

 

可以先看一下Wikipedia对其的定义:

 

The Protective Trust is a form of settlement found in England and Wales and several Commonwealth countries. It has marked similarities to asset-protection trusts found in several offshore jurisdictions and US Spendthrift trusts.

 

In such a trust assets are ordinarily held to pay an income to the beneficiary. The beneficiary may also have access to capital of the trust with the trustee's permission. The right to receive income from a trust would ordinarily be an asset in the hands of the beneficiary and could be sold, thwarting the intention of the donor to spread the gift over the recipient's lifetime. Additionally on a bankruptcy the right to the income would be sold by the beneficiary's trustee in bankruptcy.

 

与防挥霍信托不同的是,英国的保护信托中,如果受益人在外面产生债务,债权人可以扣押受益人的信托利益,这时候该受益人的信托强制性利益分配就会立刻停止,信托本身自动转换成为“任意分配信托”。受托人此时就可以自由裁量是否对这个债务累累的受益人继续分配信托利益。这个受益人的债主也不能对信托资产提出任何请求权。

 

我国虽然有防挥霍信托制度,但就目前情形来看并不是很完善,相关内容可参考我国《信托法》第47条规定:“受益人不能清偿到期债务的,其信托受益权可以用于清偿债务,但法律、行政法规以及信托文件有限制性规定的除外。”同时,第48条规定:“受益人的信托受益权可以依法转让和继承,但信托文件有限制性规定的除外。”前述两条规定中的“信托文件有限制性规定的除外”为防挥霍条款的设定留下了空间。此外,2018年中国银保监会信托部向各地银监局下发的《关于加强规范资产管理业务过渡期内信托监管工作的通知》(信托函[2018]37号)明确载明,家族信托的委托人不得为惟一受益人,这表明了我国对自益家族信托的否定态度。尽管如此,仍不能说我国确立了完善的防挥霍信托制度,也无法保障每一个防挥霍信托都是有效的。

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