Research On Beneficiary Protection Of Testamentary Trust Under The Background Of Civil Code

Testamentary trust system,as a new wealth inheritance tool,is a combination of will and trust.Testamentary trust is a trust established by making a will.Compared with traditional inheritance,testamentary trust has the functions of estate appreciation and debt isolation.Under the background of high inheritance tax imposed by common law countries,testator trust is sought after for its tax avoidance function.The beneficiary of testamentary trust is the necessary party in testamentary trust system,and its protection is related to the realization of the purpose of testamentary trust.However,in China’s existing legal system,there are many deficiencies in the protection of beneficiaries of testamentary trust.This paper,based on the insufficient protection of beneficiaries of testamentary trust,is divided into three parts except the introduction:The first part starts from the basic theory of testamentary trust and its beneficiary protection,which is divided into three levels.The first is the introduction of testamentary trust system.It mainly includes the definition of the concept of testamentary trust,makes a comparative analysis of testamentary trust system and other similar systems to clarify its institutional advantages,and explores the realistic basis for the development of testamentary trust based on the current national conditions of Our country.Secondly,the beneficiary theory of testamentary trust is introduced.The beneficiary of testamentary trust is defined,its scope and characteristics are clearly defined,and the author puts forward his own views on the basis of summarizing the academic disputes on the nature of the rights of testamentary trust beneficiary.Finally,the necessity of testamentary trust beneficiary protection is analyzed to lay the foundation for the following.The second part analyzes the present situation and existing problems of beneficiary protection of testamentary trust in China.In the protection of the present situation,mainly from the testator trust beneficiary’s rights and obligations to the trustee regulation;In the analysis of insufficient protection,based on a comprehensive analysis,from the contradictions between legal provisions,testamentary trust property registration system,beneficiary rights,trustee obligations and the supervision mechanism in the operation process of testamentary trust system,summed up the insufficient protection of testamentary trust beneficiary.The third part is the perfect suggestion of testamentary trust beneficiary protection.Put forward aiming at the present stage our country the problem of the lack of protection of testamentary trust beneficiary beneficiary,can increase from system between the coordination and improve the testamentary trust property registration system,perfecting the beneficiary right content,more constraints on the obligation of the trustee,and set up a testamentary trust supervisor system to strengthen the testamentary trust perfect supervision mechanism in the process of the operation,Construct a complete system for the protection of testamentary trust beneficiary.