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商品簡介
在財富跨境轉移的時代潮流下，傳承籌劃不再是紙上理論;不再是統一模版，而是講求操作步驟與細節，以因應躲藏於規劃細節中的各種風險。在規劃財富跨境傳承的同時，更應謹慎依照各家族之特殊文化背景及傳承需求,提出具體可行的實際操作方案。
這些操作方案包括：確認傳承願景、成立或委外家族辦公室、草擬與通過家族憲法、制定跨境財富傳承轉移方案、確認實際操作時間表等；由專案人士跟催案件執行進度，並在執行過程中記錄與預估可能產生之稅務及法律風險,備妥相關方案與支持文件以應不時之需。任何跨境傳承籌劃都因地域、國別、稅務、法律的不同，而有一定風險：如何因應、突破及避免，籌劃工作者和當事人之間須建立起一定的默契和信賴感，籌劃工作者沒有具體操作經驗切不可貿然進行。
本書作者參與各家族之跨境傳承籌劃，其中各種籌劃工具皆透過自身家族先行進行操作，以美國信託成立為例，作者在過去十年當中尋求與拜訪美國信託律師、稅務律師、會計師、受託公司等專業人士多達數百位，多方參酌美國本地專業人士的經驗和意見，以確認所有操作執行細節及稅務和法律風險，務求籌劃工具能收到一定成效，也更能符合高資產家族之傳承需求！
本書目的旨在：
專業書籍中英文對照書寫模式，搭建跨境世代間之溝通橋樑
真實呈現亞洲家族傳承實際困境，發揮防範之警惕作用
圖解跨境家族資產規劃之架構，藉此清晰說明操作步驟
跨世代審視跨境財富傳承，提升創富者與接班人間之共識
具體跨境傳承工具與實務操作程序，減少跨世代傳承紛擾
這些操作方案包括：確認傳承願景、成立或委外家族辦公室、草擬與通過家族憲法、制定跨境財富傳承轉移方案、確認實際操作時間表等；由專案人士跟催案件執行進度，並在執行過程中記錄與預估可能產生之稅務及法律風險,備妥相關方案與支持文件以應不時之需。任何跨境傳承籌劃都因地域、國別、稅務、法律的不同，而有一定風險：如何因應、突破及避免，籌劃工作者和當事人之間須建立起一定的默契和信賴感，籌劃工作者沒有具體操作經驗切不可貿然進行。
本書作者參與各家族之跨境傳承籌劃，其中各種籌劃工具皆透過自身家族先行進行操作，以美國信託成立為例，作者在過去十年當中尋求與拜訪美國信託律師、稅務律師、會計師、受託公司等專業人士多達數百位，多方參酌美國本地專業人士的經驗和意見，以確認所有操作執行細節及稅務和法律風險，務求籌劃工具能收到一定成效，也更能符合高資產家族之傳承需求！
本書目的旨在：
專業書籍中英文對照書寫模式，搭建跨境世代間之溝通橋樑
真實呈現亞洲家族傳承實際困境，發揮防範之警惕作用
圖解跨境家族資產規劃之架構，藉此清晰說明操作步驟
跨世代審視跨境財富傳承，提升創富者與接班人間之共識
具體跨境傳承工具與實務操作程序，減少跨世代傳承紛擾
作者簡介
呂旭明（Peter Lu）台灣會計師╱中國註冊會計師
經歷
安致勤資會計師集團（KEDP CPAs Group）創辦人、總裁
臺灣執業會計師、大陸註冊會計師
前安永會計師事務所（Ernst & Young）經理、合夥人15年
前臺灣財政部臺北市國稅局資深稅務員5年
著作
《呂旭明會計師教你如何節稅致富》
《美中台跨國稅務Q&A》
《美國報稅與海外財產揭露》
《跨境財富傳承與家族信託籌劃實務
（Estate Planning by U.S. Trusts）》中英雙語
《呂旭明會計師教您如何節稅致富與跨境傳承》
三十多年來歷經臺灣國稅局稅務稽查、安永會計師事務所（Ernst & Young）的個人稅務服務，至今主要協助跨境財產傳承與信託架構籌劃，可說一路走來專精於服務美中臺華人及臺商之個人稅務籌劃。十三年前創立安致勤資會計師集團，延攬四大事務所個人稅之專業人士，並成立美中臺各地服務據點，主攻遭稅局查稅的個人案件、華人及臺商跨境財富傳承規劃與家族信託成立，執業累積數百個籌劃案例，最能為高資產個人及家族兼顧稅務、跨境及永續財富傳承之需求。
近年來深知國內高資產家族及人士對於跨境財富規劃的迫切需求，因此藉由自身豐富之專業籌劃實操經驗深入了解各家族的問題、提供解決之道，更在美國聯合當地資深之會計師、律師、信託公司等，為高資產華人打造最適切之規劃架構。
呂嘉昕
美國跨境投資顧問╱美國會計師考試及格
經歷
美國投資顧問公司(CL Family Consulting LLC)創辦人、總裁
美國金融業監管局(FINRA)金融經紀人及投資顧問法考試合格
前美國MTS投資銀行(MTS Health Partners)併購團隊研究分析員
前美國古根漢集團(Guggenheim Partners)併購團隊研究分析員
康乃爾大學商學院本科畢業(Cornell University SC Johnson College of Business)
譯著
《跨境財富傳承與家族信託籌劃實務(Estate Planning by U.S. Trusts)》英文譯著
《呂旭明會計師教您如何節稅致富與跨境傳承》審稿
Max曾於紐約投資銀行從事投資併購，並曾參與交易金額超過一百億美金之併購案件，對投資金融市場具有專業的見地。Max也參與過呂旭明會計師在美舉辦之稅務及信託演講，親自了解華人在美對於稅務、投資、信託之種種需求；更與無數美國稅務律師及信託律師就適合華人需求之信託架構進行交流，進而更能將華人需求落實於美國信託，達成最完善之資產規劃目的。此外，Max亦能協助信託設立後之有效管理及投資，引介信託投資顧問與美國各大投資機構接洽，選取適合的投資項目。
目前Max定居美國，頻繁往來於東西岸，可提供華人零時差之稅務及財富規劃服務；同時針對有臺灣資產、返臺繼承及贈與、美國信託籌劃、美中臺三地財富傳承籌劃等問題之在美華人，提供最完整之諮詢服務。
經歷
安致勤資會計師集團（KEDP CPAs Group）創辦人、總裁
臺灣執業會計師、大陸註冊會計師
前安永會計師事務所（Ernst & Young）經理、合夥人15年
前臺灣財政部臺北市國稅局資深稅務員5年
著作
《呂旭明會計師教你如何節稅致富》
《美中台跨國稅務Q&A》
《美國報稅與海外財產揭露》
《跨境財富傳承與家族信託籌劃實務
（Estate Planning by U.S. Trusts）》中英雙語
《呂旭明會計師教您如何節稅致富與跨境傳承》
三十多年來歷經臺灣國稅局稅務稽查、安永會計師事務所（Ernst & Young）的個人稅務服務，至今主要協助跨境財產傳承與信託架構籌劃，可說一路走來專精於服務美中臺華人及臺商之個人稅務籌劃。十三年前創立安致勤資會計師集團，延攬四大事務所個人稅之專業人士，並成立美中臺各地服務據點，主攻遭稅局查稅的個人案件、華人及臺商跨境財富傳承規劃與家族信託成立，執業累積數百個籌劃案例，最能為高資產個人及家族兼顧稅務、跨境及永續財富傳承之需求。
近年來深知國內高資產家族及人士對於跨境財富規劃的迫切需求，因此藉由自身豐富之專業籌劃實操經驗深入了解各家族的問題、提供解決之道，更在美國聯合當地資深之會計師、律師、信託公司等，為高資產華人打造最適切之規劃架構。
呂嘉昕
美國跨境投資顧問╱美國會計師考試及格
經歷
美國投資顧問公司(CL Family Consulting LLC)創辦人、總裁
美國金融業監管局(FINRA)金融經紀人及投資顧問法考試合格
前美國MTS投資銀行(MTS Health Partners)併購團隊研究分析員
前美國古根漢集團(Guggenheim Partners)併購團隊研究分析員
康乃爾大學商學院本科畢業(Cornell University SC Johnson College of Business)
譯著
《跨境財富傳承與家族信託籌劃實務(Estate Planning by U.S. Trusts)》英文譯著
《呂旭明會計師教您如何節稅致富與跨境傳承》審稿
Max曾於紐約投資銀行從事投資併購，並曾參與交易金額超過一百億美金之併購案件，對投資金融市場具有專業的見地。Max也參與過呂旭明會計師在美舉辦之稅務及信託演講，親自了解華人在美對於稅務、投資、信託之種種需求；更與無數美國稅務律師及信託律師就適合華人需求之信託架構進行交流，進而更能將華人需求落實於美國信託，達成最完善之資產規劃目的。此外，Max亦能協助信託設立後之有效管理及投資，引介信託投資顧問與美國各大投資機構接洽，選取適合的投資項目。
目前Max定居美國，頻繁往來於東西岸，可提供華人零時差之稅務及財富規劃服務；同時針對有臺灣資產、返臺繼承及贈與、美國信託籌劃、美中臺三地財富傳承籌劃等問題之在美華人，提供最完整之諮詢服務。
序
作者序
家族事業與財富的永續傳承
亞洲華人移民現今已經遍布全球，移民國家莫屬美國的人數最眾。隨著這些亞裔家族在美國落地生根並壯大，他們所創造的財富型態也越形複雜，要將這些財富有效傳承給後代，傳統模式已不再適用。
過去三十年間，本人參與了許多亞洲高財富個人傳承案件，觀察到他們的財富傳承的方式具有高度一致性—— 第一代努力工作並累積經驗，期望後代能夠過上富裕生活；然而，財富的經驗法則往往很難從第一代順利地轉移到第二代。對第二代來說，財富雖然是助力，但接棒過程中充滿危機，常源自對於財富抱持著不同的看法。
第一代創富者的行事風格和個性理念通常主導了企業經營和家族傳承，他們這代多是白手起家，經過重重的嚴苛考驗、付出許多心力再加上些許的運氣，才創造出今日的財富，也因如此，他們挾著個人叱?事業場的豐富經驗、主觀意識及價值判斷，經常是以權威之姿來主導傳承大局，多年內化的主觀意識使得他們難以向第二代解釋其思維脈絡，而第二代更難以揣測上一代的心意，這會導致兩代之間在經營企業、財富管理及傳承的溝通上產生阻礙，喪失了許多創造財富的機會，無形的家族價值也在無效溝通中逐漸消失。
在過去本人協助處理過的許多家族紛爭中，除了上下代對立，還發現有不少的第一代抗拒交接給下一代，當中的一個原因源於跨國稅務的申報與財產揭露問題。許多擁有雙重國籍或是美國稅務身分的第一代，固執地認為美國國稅局不可能找上門，因而不申報美國稅、不揭露海外金融帳戶，任憑第二代如何勸說，他們始終冥頑不靈。
本人常花費大量心力引導這些高資產人士合法申報美國稅並將財產納入美國管轄。反觀居住在美國的第二代，雖然繼承了上一代的財富，卻也同時面臨申報美國境外稅和揭露海外資產的情況。他們的稅務難題有二：一是在境外所得與財產應繳美國稅卻未履行其納稅義務；二是上一代未妥善規劃財富傳承，造成第二代的稅務困擾。
針對上述種種問題，若能及時提供有效的傳承工具—— 設立美國朝代信託，將有助於財產持有、財富保全與資產管理。具體作法是將美國以外地區之繼續營運、持續為家族帶來財富的資產置入美國可撤銷信託；而將長期落地美國、在美國累積的驚人資產置入美國不可撤銷信託，家族的事業與財富即可永續傳承。
本書第一章基於本人三十餘年的執業經驗，提出具體的家庭傳承規劃架構；第二、三章詳述可撤銷信託與不可撤銷信託的具體架構、執行步驟與方法；第四章列出信託成立後的年度維持相關稅表與必要揭露表格；最後於第五章闡述家族辦公室在家族信託中的角色，以及家族成員如何取得歐洲居民、公民身分，例如保加利亞居留證或護照。期望本書能夠搭建起家族上下代間的橋樑，最終達到家族財富跨境傳承與風險分散的永續目標。
本書出版經歷了多年的努力，從案例蒐集、各國繼承法令和信託法規彙整，到美國信託實際操作說明。期間拜訪了美國、瑞士、列支敦士登、新加坡、香港和中國的上百位信託律師、稅務律師及信託受託公司主管，他們提供了各國信託的實際操作資料並探討了現行信託成立中的問題，為本書提供了最基本的材料。
此外，安致勤資（KEDP）同仁多年來在信託成立與維持方面積累的經驗，通過流程圖、比較表和執行步驟詳細說明了信託的實際操作，對此深表感謝。由於本人的直系家族成員主要是美國公民，因此早已為家族成立了美國不可撤銷信託和可撤銷信託，書中將實際成立過程穿插於細節，使其更具實務操作性。
隨著信託專業與稅務法令的不斷更迭，本書的改版特點在於全書內容以中英文雙語對照呈現。本次改版最大的變化是內容先以英文撰寫，完整地表達美國信託成立的相關實務操作，然後再翻譯成中文。相信如此能夠拉近不同世代之間對美國信託的理解距離，進而更能妥善地利用這一傳承工具。
由於信託法令和實務操作的內容繁多，且需要以簡明的中英文呈現，因此難免會有疏漏之處，敬請專家先進不吝指正。
In recent past, Asian immigrants have spread out all over the world, with the United States becoming an increasingly popular destination. As Asian immigrants settle and grow in the U.S., the wealth they accumulate have become increasingly diversified. For cross-border families, especially those with substantial wealth, transitioning wealth to the next generation has become increasingly arduous.
In the past 30 years, I have advised my predominantly Asian clients on their wealth succession strategies and observed commonalities between them. Challenges often stem from differences between generations.
The “first generation” wealth creator is typically defined as the first generation to accumulate substantial wealth. Often having modest beginnings, the first generation typically share certain characteristics, such as being dedicated, hardworking, and adamant in their beliefs. Their often strict values and approach to business may create obstacles to communicating to their descendants, particularly their children (generally referred to as the “second generation”).
This lack of clear communication can potentially result in an ineffective transition of the family business (if one were created), wealth, and familial values. The divide can be further exacerbated by their differing views on legal and tax matters.
To this day, many first-generation Asian wealth creators believe that they are not subject to U.S. tax or disclosure requirements, even as many of them (or their descendants) immigrate to the U.S. or invest in the U.S. Despite efforts to persuade them otherwise, many remain obstinate. Over the years, I have spent considerable effort on correcting these misconceptions. The end goal is to have wealth creators acknowledge and understand their (and their descendants’) U.S. tax and legal obligations.
The second generation, especially those residing in the U.S., may also face considerable obstacles when consolidating family assets. Those who are beneficiaries of their family fortunes can and often are subject to substantial taxation when they receive distributions, especially if the first generation failed to create, adopt and maintain an adequate estate plan.
A viable solution to the challenges set forth above is the dynasty trust, a vehicle that can help cross-border families hold, preserve, manage and even grow their wealth. Wealth creators who have created their wealth outside of the U.S. can effectively and safely gift assets to their descendants, whether they be based in the U.S. or elsewhere.
This book aims to bridge the generational gap and help families with planning their cross-border wealth transfers and consists of the following sections:
• Chapter 1 discusses several case studies and provides general frameworks that cross-border families may customize to fit their specific estate planning goals.
• Chapters 2 and 3 provide specific recommendations for families interested in establishing revocable and irrevocable trusts based in the U.S.
• Chapter 4 details the necessary tax and disclosure forms required by the U.S. for families with U.S. based trusts, assets or individuals.
• Chapter 5 introduces family offices and discusses their types, roles and services and discusses the role of European Union (EU) permanent residency in wealth planning.
When writing this book, I have collected numerous case studies and excerpts from laws and regulations in various jurisdictions. Over the years, various professionals have helped in the creation of this book. These include lawyers and representatives from trust companies and financial institutions based in the U.S., Switzerland, Liechtenstein, Singapore, Hong Kong, and China. Our singular focus was to create legal frameworks that would help our clients with their unique problems and considerations. Thanks in large part to the accumulated experience of current and past colleagues at KEDP, this book includes detailed explanations.
Over the past couple of years, KEDP has assisted clients with establishing and maintaining their U.S.-based trusts. Inspiration was drawn from countless discussions both internally and with clients. These discussions featured expansive flowcharts, comparison tables and execution timelines that have further increased the depth of the discussion firm wide. I express my deep gratitude for their contributions.
Lastly, in this ever evolving landscape, we continue our time-honored tradition of welcoming open discussions with other experts and professionals. We believe that through these discussions, all professionals are able to learn more and give the clients better and more practical solutions to their most pressing problems.
Since my immediate family consists primarily of U.S. citizens, I have a deep rooted sense of responsibility for the structures I have set forth for them. In the past two decades, I have established both irrevocable and revocable U.S. trusts for my descendants. As such, this book incorporates my experience as both a client and as a well-respected advisor to other families. This book seeks to serve as relevant discussion material for both high-net-worth families and professionals in their service.
家族事業與財富的永續傳承
亞洲華人移民現今已經遍布全球，移民國家莫屬美國的人數最眾。隨著這些亞裔家族在美國落地生根並壯大，他們所創造的財富型態也越形複雜，要將這些財富有效傳承給後代，傳統模式已不再適用。
過去三十年間，本人參與了許多亞洲高財富個人傳承案件，觀察到他們的財富傳承的方式具有高度一致性—— 第一代努力工作並累積經驗，期望後代能夠過上富裕生活；然而，財富的經驗法則往往很難從第一代順利地轉移到第二代。對第二代來說，財富雖然是助力，但接棒過程中充滿危機，常源自對於財富抱持著不同的看法。
第一代創富者的行事風格和個性理念通常主導了企業經營和家族傳承，他們這代多是白手起家，經過重重的嚴苛考驗、付出許多心力再加上些許的運氣，才創造出今日的財富，也因如此，他們挾著個人叱?事業場的豐富經驗、主觀意識及價值判斷，經常是以權威之姿來主導傳承大局，多年內化的主觀意識使得他們難以向第二代解釋其思維脈絡，而第二代更難以揣測上一代的心意，這會導致兩代之間在經營企業、財富管理及傳承的溝通上產生阻礙，喪失了許多創造財富的機會，無形的家族價值也在無效溝通中逐漸消失。
在過去本人協助處理過的許多家族紛爭中，除了上下代對立，還發現有不少的第一代抗拒交接給下一代，當中的一個原因源於跨國稅務的申報與財產揭露問題。許多擁有雙重國籍或是美國稅務身分的第一代，固執地認為美國國稅局不可能找上門，因而不申報美國稅、不揭露海外金融帳戶，任憑第二代如何勸說，他們始終冥頑不靈。
本人常花費大量心力引導這些高資產人士合法申報美國稅並將財產納入美國管轄。反觀居住在美國的第二代，雖然繼承了上一代的財富，卻也同時面臨申報美國境外稅和揭露海外資產的情況。他們的稅務難題有二：一是在境外所得與財產應繳美國稅卻未履行其納稅義務；二是上一代未妥善規劃財富傳承，造成第二代的稅務困擾。
針對上述種種問題，若能及時提供有效的傳承工具—— 設立美國朝代信託，將有助於財產持有、財富保全與資產管理。具體作法是將美國以外地區之繼續營運、持續為家族帶來財富的資產置入美國可撤銷信託；而將長期落地美國、在美國累積的驚人資產置入美國不可撤銷信託，家族的事業與財富即可永續傳承。
本書第一章基於本人三十餘年的執業經驗，提出具體的家庭傳承規劃架構；第二、三章詳述可撤銷信託與不可撤銷信託的具體架構、執行步驟與方法；第四章列出信託成立後的年度維持相關稅表與必要揭露表格；最後於第五章闡述家族辦公室在家族信託中的角色，以及家族成員如何取得歐洲居民、公民身分，例如保加利亞居留證或護照。期望本書能夠搭建起家族上下代間的橋樑，最終達到家族財富跨境傳承與風險分散的永續目標。
本書出版經歷了多年的努力，從案例蒐集、各國繼承法令和信託法規彙整，到美國信託實際操作說明。期間拜訪了美國、瑞士、列支敦士登、新加坡、香港和中國的上百位信託律師、稅務律師及信託受託公司主管，他們提供了各國信託的實際操作資料並探討了現行信託成立中的問題，為本書提供了最基本的材料。
此外，安致勤資（KEDP）同仁多年來在信託成立與維持方面積累的經驗，通過流程圖、比較表和執行步驟詳細說明了信託的實際操作，對此深表感謝。由於本人的直系家族成員主要是美國公民，因此早已為家族成立了美國不可撤銷信託和可撤銷信託，書中將實際成立過程穿插於細節，使其更具實務操作性。
隨著信託專業與稅務法令的不斷更迭，本書的改版特點在於全書內容以中英文雙語對照呈現。本次改版最大的變化是內容先以英文撰寫，完整地表達美國信託成立的相關實務操作，然後再翻譯成中文。相信如此能夠拉近不同世代之間對美國信託的理解距離，進而更能妥善地利用這一傳承工具。
由於信託法令和實務操作的內容繁多，且需要以簡明的中英文呈現，因此難免會有疏漏之處，敬請專家先進不吝指正。
In recent past, Asian immigrants have spread out all over the world, with the United States becoming an increasingly popular destination. As Asian immigrants settle and grow in the U.S., the wealth they accumulate have become increasingly diversified. For cross-border families, especially those with substantial wealth, transitioning wealth to the next generation has become increasingly arduous.
In the past 30 years, I have advised my predominantly Asian clients on their wealth succession strategies and observed commonalities between them. Challenges often stem from differences between generations.
The “first generation” wealth creator is typically defined as the first generation to accumulate substantial wealth. Often having modest beginnings, the first generation typically share certain characteristics, such as being dedicated, hardworking, and adamant in their beliefs. Their often strict values and approach to business may create obstacles to communicating to their descendants, particularly their children (generally referred to as the “second generation”).
This lack of clear communication can potentially result in an ineffective transition of the family business (if one were created), wealth, and familial values. The divide can be further exacerbated by their differing views on legal and tax matters.
To this day, many first-generation Asian wealth creators believe that they are not subject to U.S. tax or disclosure requirements, even as many of them (or their descendants) immigrate to the U.S. or invest in the U.S. Despite efforts to persuade them otherwise, many remain obstinate. Over the years, I have spent considerable effort on correcting these misconceptions. The end goal is to have wealth creators acknowledge and understand their (and their descendants’) U.S. tax and legal obligations.
The second generation, especially those residing in the U.S., may also face considerable obstacles when consolidating family assets. Those who are beneficiaries of their family fortunes can and often are subject to substantial taxation when they receive distributions, especially if the first generation failed to create, adopt and maintain an adequate estate plan.
A viable solution to the challenges set forth above is the dynasty trust, a vehicle that can help cross-border families hold, preserve, manage and even grow their wealth. Wealth creators who have created their wealth outside of the U.S. can effectively and safely gift assets to their descendants, whether they be based in the U.S. or elsewhere.
This book aims to bridge the generational gap and help families with planning their cross-border wealth transfers and consists of the following sections:
• Chapter 1 discusses several case studies and provides general frameworks that cross-border families may customize to fit their specific estate planning goals.
• Chapters 2 and 3 provide specific recommendations for families interested in establishing revocable and irrevocable trusts based in the U.S.
• Chapter 4 details the necessary tax and disclosure forms required by the U.S. for families with U.S. based trusts, assets or individuals.
• Chapter 5 introduces family offices and discusses their types, roles and services and discusses the role of European Union (EU) permanent residency in wealth planning.
When writing this book, I have collected numerous case studies and excerpts from laws and regulations in various jurisdictions. Over the years, various professionals have helped in the creation of this book. These include lawyers and representatives from trust companies and financial institutions based in the U.S., Switzerland, Liechtenstein, Singapore, Hong Kong, and China. Our singular focus was to create legal frameworks that would help our clients with their unique problems and considerations. Thanks in large part to the accumulated experience of current and past colleagues at KEDP, this book includes detailed explanations.
Over the past couple of years, KEDP has assisted clients with establishing and maintaining their U.S.-based trusts. Inspiration was drawn from countless discussions both internally and with clients. These discussions featured expansive flowcharts, comparison tables and execution timelines that have further increased the depth of the discussion firm wide. I express my deep gratitude for their contributions.
Lastly, in this ever evolving landscape, we continue our time-honored tradition of welcoming open discussions with other experts and professionals. We believe that through these discussions, all professionals are able to learn more and give the clients better and more practical solutions to their most pressing problems.
Since my immediate family consists primarily of U.S. citizens, I have a deep rooted sense of responsibility for the structures I have set forth for them. In the past two decades, I have established both irrevocable and revocable U.S. trusts for my descendants. As such, this book incorporates my experience as both a client and as a well-respected advisor to other families. This book seeks to serve as relevant discussion material for both high-net-worth families and professionals in their service.
目次
作者序
第一章 何謂跨境資產規劃？
第二章 美國不可撤銷朝代信託
第三章 美國可撤銷朝代信託
第四章 信託與個人之相關美國稅表
第五章 全球家族辦公室的崛起與家族信託
Chapter 1 Introduction to Cross-Border Estate Planning
Chapter 2 U.S. Irrevocable Dynasty Trusts
Chapter 3 U.S. Revocable Dynasty Trusts
Chapter 4 Relevant U.S. Tax Forms for U.S. Trusts & Individuals
Chapter 5 The Rise of the Global Family Office
第一章 何謂跨境資產規劃？
第二章 美國不可撤銷朝代信託
第三章 美國可撤銷朝代信託
第四章 信託與個人之相關美國稅表
第五章 全球家族辦公室的崛起與家族信託
Chapter 1 Introduction to Cross-Border Estate Planning
Chapter 2 U.S. Irrevocable Dynasty Trusts
Chapter 3 U.S. Revocable Dynasty Trusts
Chapter 4 Relevant U.S. Tax Forms for U.S. Trusts & Individuals
Chapter 5 The Rise of the Global Family Office
書摘/試閱
甚麼是傳承規劃？
傳承規劃是指個人在世時就其資產的管理及處分進行預測及安排的過程，為其將來可能喪失行為能力或過世作準備。雖然傳承表面上看似簡單，但許多人卻因各種緣由在傳承規劃時備感艱難，對於那些已積累大量財富的人士（本書簡稱其為「創富者」）來說尤其如此。
對於成員位於多個司法管轄區的家族（通常稱為「跨境家族」），傳承規劃可能更加艱巨。本書旨在為家族成員及資產分布於多國之創富者提供可行的解決方案。
對於在美國擁有資產、或後代有美國公民身分或美國綠卡的非美國人來說，傳承規劃需考慮的各項成本及法律、會計相關費用皆相當可觀。此外，每個創富者的個別情況不同，而傳承規劃的過程亦可能隨著時間推移而改變，進而無法預測。即使每位創富者之傳承規劃方法應客製化，但我們認為，瞭解其他創富者所使用的常見架構也極具參考價值。
傳承規劃不應該客製化嗎？解決傳承規劃的最佳方案，不就是尋求美國律師的協助嗎？我該如何確認本書提供的解決方案實際可行？
傳承規劃應就每一個案的具體情況來量身訂製，這也就是為甚麼現今有整個行業專注於財富及傳承規劃。根據我們的經驗，亞洲家族在傳承規劃上經常遇到同樣的問題，也有類似的擔憂。
對在亞洲擁有大量資產的創富者來說，最常見的情境為：
1. 已移民至美國；
2. 其配偶及╱或後代亦已移民到美國；或
3. 已將其亞洲全部或部分財富轉移到美國投資。
在完成身分變更（成為美國人）或資產轉移（到美國）時，創富者不全然能瞭解可能涉及的法律及稅務後果，因此，亞洲創富者經常透過在美國及大中華區聘請專業人士試圖解決這些問題。
有些創富者甚至會採納四大會計師事務所或大型知名的國際型律師事務所的建議。依據我們的經驗，委任這些顧問很少能產生有效且具成本效益的結果。許多前述的事務所在實務上往往很難掌握多個司法管轄區相關法律規範的全貌。
使情況更加複雜的是，美國律師事務所及會計師事務所的從業人員只專注於他們擅長的傳承規劃領域，當涉及到其他傳承規劃領域的問題時，通常會轉而尋求其他合格專業人士的意見。遺憾的是，這通常會導致客戶收到低於標準的結果、相互矛盾的意見以及高昂的費用。本書在這方面可發揮作用，書中所舉的每個案例均已實際運用在有類似情況、疑問及擔憂的創富者身上。
本書主筆已為自己及家人設立多個信託；不僅創建書中大多數的財富傳承架構，且至今也仍持續進行更新、維護及優化。有別於其他執業人士僅能證實其客戶的成功案例，本書的主要作者已實際運用書中的財富傳承架構，故得以暢談該架構的成效。
創富者應將他們的財富傳承策略視為核心任務，並優先制定永續性的計劃，得以將其資產傳承予其後代。雖然理解關鍵概念會有所助益，但案例研析通常是確實瞭解傳承規劃及財富交替的最佳方式。以下我們提供五個案例研究，以協助創富者思考其信託規劃。
What is Estate Planning?
Estate planning is the process of anticipating and arranging for the management and disposal of a person’s assets during the person’s life in preparation for a person’s future incapacity or death. While on its face, this may come off as simple, many individuals struggle with estate planning for a variety of reasons. This is especially true for those who have accumulated substantial wealth, referred to in this book as Wealth Creators.
For families based in multiple jurisdictions (commonly referred to as “Cross-Border Families”), estate planning may be even more arduous. This book aims to deliver workable solutions to Wealth Creators with family members and assets spread throughout several countries.
For non-U.S. persons with assets in the U.S. or descendants in the U.S. with U.S. citizenship or a U.S. green card, both the perceived cost of estate planning and the out-of-pocket legal fees and accounting expenses can be quite considerable. Moreover, depending on the Wealth Creator’s circumstances, the estate planning process can be unpredictable and may change over time. While each Wealth Creator’s approach to estate planning can and should be customized, we believe that knowledge of common structures used by others can serve as an important reference point.
Shouldn’t estate planning be customized? Aren’t U.S. attorneys the best solution when it comes to estate planning? How do I know if the solutions this book provides really work?
Estate planning can and should be customized to each individual. That is why there is an entire industry devoted to wealth and estate planning. In our experience, Asia-based families frequently struggle with the same issues and have similar concerns when it comes to estate planning.
The most common theme is that Wealth Creators who generated substantial holdings in Asia have:
1. immigrated to the U.S. themselves
2. had their spouse and / or descendants immigrate to the U.S.
3. invested in the U.S. by transferring all or a portion of their wealth from Asia.
When completing such a change in identity (becoming a U.S. person) or transfer in assets (moving assets into the U.S.), Wealth Creators may not fully understand the legal and tax implications. To this end, Asian Wealth Creators often attempt to resolve these issues by hiring professionals both in the U.S. and in Greater China.
Some even retain the services of the Big Four Accounting Firms or large and established global law firms. In our experience, engagements with these advisors rarely yield effective and cost-efficient results. In practice, many of these firms often have a difficult time piecing together the relevant laws and regulations of multiple jurisdictions.
Further complicating the situation, practitioners at U.S.-based law firms and accounting firms focus exclusively on the area of estate planning that they specialize in, often deferring to other qualified professionals’ opinions when questions relating to other areas of estate planning arise. Unfortunately, this often results in the client receiving subpar outcomes, conflicting opinions and hefty fees. This is where this book could be useful. Every example illustrated this book has been understood and utilized by Wealth Creators who have similar questions and concerns.
The lead author of this book has settled numerous trusts for himself and his family. The majority of structures in this book have not only been created by the author, but they are also currently being updated, maintained, and improved upon to this day. Unlike most practitioners, who attest to their clients’ successes, the author actually utilizes this book’s very structures and can speak to their efficacy.
Wealth Creators should consider their succession strategy a core task and prioritize the creation of a sustainable plan to pass their assets on to their successors. While understanding key concepts can help, case studies are often the best way to truly understand estate planning and wealth succession. We include five illustrative case studies herein to help Wealth Creators with thinking about their trust planning.
傳承規劃是指個人在世時就其資產的管理及處分進行預測及安排的過程，為其將來可能喪失行為能力或過世作準備。雖然傳承表面上看似簡單，但許多人卻因各種緣由在傳承規劃時備感艱難，對於那些已積累大量財富的人士（本書簡稱其為「創富者」）來說尤其如此。
對於成員位於多個司法管轄區的家族（通常稱為「跨境家族」），傳承規劃可能更加艱巨。本書旨在為家族成員及資產分布於多國之創富者提供可行的解決方案。
對於在美國擁有資產、或後代有美國公民身分或美國綠卡的非美國人來說，傳承規劃需考慮的各項成本及法律、會計相關費用皆相當可觀。此外，每個創富者的個別情況不同，而傳承規劃的過程亦可能隨著時間推移而改變，進而無法預測。即使每位創富者之傳承規劃方法應客製化，但我們認為，瞭解其他創富者所使用的常見架構也極具參考價值。
傳承規劃不應該客製化嗎？解決傳承規劃的最佳方案，不就是尋求美國律師的協助嗎？我該如何確認本書提供的解決方案實際可行？
傳承規劃應就每一個案的具體情況來量身訂製，這也就是為甚麼現今有整個行業專注於財富及傳承規劃。根據我們的經驗，亞洲家族在傳承規劃上經常遇到同樣的問題，也有類似的擔憂。
對在亞洲擁有大量資產的創富者來說，最常見的情境為：
1. 已移民至美國；
2. 其配偶及╱或後代亦已移民到美國；或
3. 已將其亞洲全部或部分財富轉移到美國投資。
在完成身分變更（成為美國人）或資產轉移（到美國）時，創富者不全然能瞭解可能涉及的法律及稅務後果，因此，亞洲創富者經常透過在美國及大中華區聘請專業人士試圖解決這些問題。
有些創富者甚至會採納四大會計師事務所或大型知名的國際型律師事務所的建議。依據我們的經驗，委任這些顧問很少能產生有效且具成本效益的結果。許多前述的事務所在實務上往往很難掌握多個司法管轄區相關法律規範的全貌。
使情況更加複雜的是，美國律師事務所及會計師事務所的從業人員只專注於他們擅長的傳承規劃領域，當涉及到其他傳承規劃領域的問題時，通常會轉而尋求其他合格專業人士的意見。遺憾的是，這通常會導致客戶收到低於標準的結果、相互矛盾的意見以及高昂的費用。本書在這方面可發揮作用，書中所舉的每個案例均已實際運用在有類似情況、疑問及擔憂的創富者身上。
本書主筆已為自己及家人設立多個信託；不僅創建書中大多數的財富傳承架構，且至今也仍持續進行更新、維護及優化。有別於其他執業人士僅能證實其客戶的成功案例，本書的主要作者已實際運用書中的財富傳承架構，故得以暢談該架構的成效。
創富者應將他們的財富傳承策略視為核心任務，並優先制定永續性的計劃，得以將其資產傳承予其後代。雖然理解關鍵概念會有所助益，但案例研析通常是確實瞭解傳承規劃及財富交替的最佳方式。以下我們提供五個案例研究，以協助創富者思考其信託規劃。
What is Estate Planning?
Estate planning is the process of anticipating and arranging for the management and disposal of a person’s assets during the person’s life in preparation for a person’s future incapacity or death. While on its face, this may come off as simple, many individuals struggle with estate planning for a variety of reasons. This is especially true for those who have accumulated substantial wealth, referred to in this book as Wealth Creators.
For families based in multiple jurisdictions (commonly referred to as “Cross-Border Families”), estate planning may be even more arduous. This book aims to deliver workable solutions to Wealth Creators with family members and assets spread throughout several countries.
For non-U.S. persons with assets in the U.S. or descendants in the U.S. with U.S. citizenship or a U.S. green card, both the perceived cost of estate planning and the out-of-pocket legal fees and accounting expenses can be quite considerable. Moreover, depending on the Wealth Creator’s circumstances, the estate planning process can be unpredictable and may change over time. While each Wealth Creator’s approach to estate planning can and should be customized, we believe that knowledge of common structures used by others can serve as an important reference point.
Shouldn’t estate planning be customized? Aren’t U.S. attorneys the best solution when it comes to estate planning? How do I know if the solutions this book provides really work?
Estate planning can and should be customized to each individual. That is why there is an entire industry devoted to wealth and estate planning. In our experience, Asia-based families frequently struggle with the same issues and have similar concerns when it comes to estate planning.
The most common theme is that Wealth Creators who generated substantial holdings in Asia have:
1. immigrated to the U.S. themselves
2. had their spouse and / or descendants immigrate to the U.S.
3. invested in the U.S. by transferring all or a portion of their wealth from Asia.
When completing such a change in identity (becoming a U.S. person) or transfer in assets (moving assets into the U.S.), Wealth Creators may not fully understand the legal and tax implications. To this end, Asian Wealth Creators often attempt to resolve these issues by hiring professionals both in the U.S. and in Greater China.
Some even retain the services of the Big Four Accounting Firms or large and established global law firms. In our experience, engagements with these advisors rarely yield effective and cost-efficient results. In practice, many of these firms often have a difficult time piecing together the relevant laws and regulations of multiple jurisdictions.
Further complicating the situation, practitioners at U.S.-based law firms and accounting firms focus exclusively on the area of estate planning that they specialize in, often deferring to other qualified professionals’ opinions when questions relating to other areas of estate planning arise. Unfortunately, this often results in the client receiving subpar outcomes, conflicting opinions and hefty fees. This is where this book could be useful. Every example illustrated this book has been understood and utilized by Wealth Creators who have similar questions and concerns.
The lead author of this book has settled numerous trusts for himself and his family. The majority of structures in this book have not only been created by the author, but they are also currently being updated, maintained, and improved upon to this day. Unlike most practitioners, who attest to their clients’ successes, the author actually utilizes this book’s very structures and can speak to their efficacy.
Wealth Creators should consider their succession strategy a core task and prioritize the creation of a sustainable plan to pass their assets on to their successors. While understanding key concepts can help, case studies are often the best way to truly understand estate planning and wealth succession. We include five illustrative case studies herein to help Wealth Creators with thinking about their trust planning.
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