Research On Legal Guarantee Of Testamentary Trust In China Under The Civil Code Era

Testamentary trust fully respects the will of the decedent and realizes the management and inheritance of property in a planned way.It can reduce inheritance disputes and avoid high estate taxes.The addition of testamentary trust in the succession section of the Civil Code reflects the respect for the decedent’s autonomy of will,responds to the new needs of family wealth inheritance,and also shows the protection of citizens’ private property.However,the development of testamentary trust in China lags behind,and there is a lack of perfect legal safeguard measures.On the other hand,in European and American countries,it has become normal for people to use testamentary trust to manage their property.In civil law countries such as Japan and Germany,many scholars also pay attention to testamentary trust and have achieved abundant results.Therefore,we should learn from the advanced experience of foreign countries to study the legal protection of testamentary trust in our country.This paper mainly studies the legal protection of testamentary trust from three aspects: legislation,judicature and supporting measures.On the one hand,it is beneficial to improve the relevant legislation of testamentary trust in our country and provide some reference opinions for the revision of Trust Law.On the other hand,it is beneficial to improve the awareness of national trust,promote the inheritance of wealth,and provide a theoretical basis for the judicial practice of testamentary trust.This paper adopts the method of literature analysis,case analysis and comparative study,which is mainly divided into seven parts: The first part is the introduction.The research background,purpose and significance of this paper are introduced.After summarizing the research status of testamentary trust at home and abroad,this paper summarizes the research content of this paper.The second part explains the basic theory of testamentary trust.After introducing the origin and development of testamentary trust,this paper defines the concept of testamentary trust,analyzes the elements of legal relationship of testamentary trust,and then expounds the value of legal protection of testamentary trust in the civil code era.The third part is the present situation of testamentary trust legislation and judicial practice in the civil code era.In the legislative status of testamentary trust in China,the relevant laws and regulations,and summed up the current optional testamentary trust legislative mode.In the judicial status quo,this paper analyzes the typical cases of testamentary trust from three aspects: the focus of dispute,the application of law and the judgment result.The fourth part puts forward the problems existing in the legal protection of testamentary trust in the Civil Code era.The fifth part is the experience and inspiration of the legal protection of testamentary trust abroad.The author selects the experience of Britain,the United States and Japan for reference,and summarizes the enlightenment to the legal protection of testamentary trust in China.The sixth part puts forward some suggestions to improve the problems in the fourth part.The legal protection of testamentary trust should be improved from three aspects:perfecting the relevant provisions of testamentary trust in the Trust Law,unifying the judicial rules of testamentary trust and establishing supporting measures of testamentary trust.The seventh part is the conclusion,which summarizes the previous research and expects to provide some reference for promoting the legal protection of testamentary trust in China.