连续受益人信托获政院共识 富过三代露曙光
经济日报 · 2026-10-04
信托公会秘书长林志吉撰文指出，行政院跨部会协商已就“连续受益人信托”存续期间与课税原则达成共识，家族可结合有价证券信托兼顾股权控管与传承；文中并提及未来20至30年全球将有83兆美元财富跨代移转。
Taiwan Cabinet reaches consensus on successive-beneficiary trusts
Trust Association secretary-general Lin Chih-chi writes that a Cabinet inter-ministry review has reached consensus on the duration and tax principles of 'successive-beneficiary trusts', letting families pair securities trusts with control and succession; he notes $83 trillion will change generations globally within 20-30 years.