中文

遗产规划和财富保值计划的实际价值

2020-06-30

走进澳洲遗产规划和财富保值计划的实际价值

作者文康律师事务所

作者：文康律师事务所

前言

文康君益诚律师联盟处理过诸多涉及澳大利亚的业务，在此基础上联盟成立了澳洲业务团队，团队成员包括多位能以英语为熟练工作语言的中国律师以及澳大利亚注册律师，其中王欲弘律师在中澳法律、投资、贸易、移民等业务领域深耕多年。团队国际法律顾问祝福律师拥有澳洲律师牌照近十年，作为在澳大利亚长大的华人，熟悉中澳两国文化，处理了大量中澳跨境法律事务，经验丰富。

澳洲业务团队可为文康君益诚联盟客户提供与中国-澳大利亚有关的投资、贸易、移民、跨国婚姻、诉讼等全方位、一站式的商业和法律服务。

遗产规划和财富保值计划的实际价值

The real worth of Estate and Wealth preservation planning

在之前的《信托：恰当的运用和切实的考虑》一文中，我们介绍了几种常用的信托结构，以及在恰当运用的前提下其各自的优势。

Our previous article Trusts: Appropriate usage and practical considerations introduced the various Trust structures available, and their respective advantages when utilised correctly.

前述文章向读者介绍了信托结构的三种主要形式，即全权信托、单位信托和混合信托。尽管后两种形式的信托在商业环境之外并不常用，但一份妥善草拟的遗产规划可以包括全部三种信托形式以及各种公司架构和保险计划，以最适当地满足高净值家族在多代间资产保护方面的需要。

The abovementioned article described to the reader the three main forms of trust structures, being discretionary trusts, unit trusts and hybrid trusts. Although the latter two are not commonly used outside of the commercial environment, a properly drafted estate plan can include all three forms of trusts along with various corporate structures, and insurance schemes to most properly service the need of high net worth families in protecting their assets over multiple generations.

因此，本文将为读者介绍澳大利亚的高净值家族是如何利用遗产规划和家族财富保值计划的。

Consequently, this article will provide readers with a background as to how estate plans and family wealth preservation plans have been utilised by high net-worth families in Australia.

全面的遗产规划涉及处理所有资产的实施策略——不仅仅是遗嘱中提到的那些资产。

Thorough estate planning involves implementing strategies to deal with all your assets – not just those covered by your Will.

一种常见的误解是，遗产规划只是一份想象中的遗嘱，但这在现实中与事实相去甚远。全面的遗产规划和财富保值计划涉及到对每一类型的资产进行单独考量，并通过对你和你家实际状况的各个方面采取具体的措施，来处理这些资产。

A common misconception is that an Estate Plan is just a fancy Will, but this in reality is very far from the truth. Thorough estate and wealth preservation planning involves considering each and every type of asset individually, and to deal with these assets specifically by putting in place strategies that address all aspects of you and your family’s situation.

因此，遗产规划和财产保值计划通常包括一整套文件，专门处理:

-不同类型的资产;

-不同人的利益考虑;

-每个人的不同人生阶段;

-在恰当的时间以恰当的目的使客户受益;

-以最高效及保障税收效率的方式。

As such, Estate and wealth preservation plans commonly contain a suite of documentation to deal specifically with:

-Different types of assets;

-For the benefit of different people;

-During different times of each persons’ lives;

-To benefit them for the right purpose and at the right time;

-In the most efficient and tax effective manner.

理解不同资产的法律含义的需要

The need to understand the legal implications of different assets.

由于存在不同类型的所有权，起草遗产规划和财产保值计划的律师需要了解和建议客户如下内容:

-客户是单独拥有资产还是共同拥有资产;

-对于客户存在利益关系的私营公司，其股份所附的权利和期权;

-对于客户存在利益关系的私营公司，公司的章程及架构;

-信托权益，以及信托结构所附的权利和期权;

-以退休金形式持有的金钱；以及

-保险收益。

There are different types of ownerships and the lawyer drafting the estate and wealth preservation plan need to understand and advise the client on:

-whether the client owns an asset individually or jointly;

-the rights and options attached to shareholdings in any private companies which the client has an interest in;

-the constitution and corporate structure of the private company which the client has interest in;

-interests in trusts and the rights and options attached to these trust structures;

-money held in superannuation; and

-proceeds from insurances.

就上述事项提出建议时，律师需要与委托人的私人顾问接洽。通常包括会计师、财务规划师、信托受托人和投资经理。如此，律师就能够完全了解这个家族的动态，只有这样，律师才能够推进下一步的工作。

In advising on the above, the lawyer will need to engage with the client’s personal advisers. This will ordinarily include accountants, financial planners, trustees and investment managers. By doing so, the lawyer will be able to obtain a complete understanding of the family’s dynamics and it is only then that the lawyer will be able to engage in the next step.

对接各方

Engaging with all parties.

通常，遗产规划和财产保值律师会设法协助其委托人为家族实现下列目标，并搭建结构，以便:

Ordinarily, an estate and wealth preservation lawyer will seek to assist their client in achieving the following goals for the family and to put in place structures so that:

在其生前：

• 加强破产时的资产保护;

• 税收最小化;

• 为丧失劳动能力预先采取措施。

During lifetime:

• Asset protection is enhanced in case of bankruptcy;

• Tax is minimised;

• Provision is made for incapacity.

在其死亡后：

• 财富可以在保障税收效率的同时代代相传；

• 继续经营／商业出售；

• 根据遗嘱传递对信托/自我管理型养老金基金/公司的控制权。

On death:

• Wealth can be passed through generations with tax efficiency;

• Continuation of business/sale of business;

• Control of trusts/SMSF/companies is passed in accordance with wishes.

这个过程分为八个步骤，包括:

1.了解家族的动态和问题。

2.进行彻底的司法鉴定和尽职调查。

3.审查所有的财富结构，如信托契约、商业协议、自我管理型养老金基金契约、养老保险金受益人指定人选。

4.与家族对接，建立相关的继承原则。

5.识别问题并设计适当的策略，包括继承原则。

6.精心准备适当的法律文件，其中可能包括家族宪章。

7.召开家族继承会议，解释家族安排。

8.进行定期审查。

This is an 8-step process which involves:

1. Understand the family dynamics and issues.

2. Conduct thorough forensic investigation and due diligence.

3. Review all wealth structures, i.e. trust deeds, business agreements, Self-Managed Superfund deed, super & insurance nominations.

4. Engage with the family to establish relevant succession principles.

5. Identify the issues & design appropriate strategies incorporating succession principles.

6. Orchestrate preparation of appropriate legal documents which may include family constitutions.

7. Family succession meetings to explain familial arrangements.

8. Conduct regular reviews.

遗产规划和财产保值计划对家庭的实际价值

The real value of an Estate and Wealth plan for the family.

如果没有一个适当的计划和完整的家族战略，对于家族企业和/或主要资产的控制权存在重大的争议风险。正因如此，有95%的家族财富在经历了第三代之后便无法存续。

Without a proper planning and complete family strategy, there is a significant risk that disputes as to who takes control of the family business and/or main assets will result. This is precisely the reason as to why 95% of family wealth do not survive the third generation of ownership.

大部分私营企业，特别是家族企业，没有正式的治理程序和结构。但如果一个经过深思熟虑的家族计划落实到位，纠纷就可以避免，企业的价值也就得以保持和增加。律师在这方面需要做的规划是，考虑并协助家族决定主要资产(包括家族企业资产)的所有权如何转移;谁将参与家族企业及其参与程度;谨慎地设计一个家族争议解决流程，以及该选择何种慈善事业。

Most private businesses, and in particular family businesses, have no formal governance procedures and structures in place, but if a well-considered family plan is put into place, disputes can be avoided, and the value of the business preserved and increased. The planning which the lawyer is required to do in this aspect is to consider and assist the family in deciding on how ownership of major assets, including family business assets will be transitioned; who will be involved in the family business and their level of involvement; a well thought out familial dispute resolution process and what philanthropic causes are to be pursued.

成功的家族如何应对这些挑战?

How does successful families address these challenges?

澳大利亚继承了英国的遗产规划和财产保值计划，并制定了强有力的法律和机制来保护家族财富。成功的澳大利亚家族通过至少五代的财富传递，每一代都在增加家族财富，而不是将其挥霍。

Australia inherited their estate and wealth planning from the United Kingdom, and has strong laws and structures put in place to safeguard family wealth. Successful Australian families have transferred their wealth through 5 or more generations, with each generation adding to the familial wealth pool instead of dissipating it.

这些家族的成功是通过两个关键原则来创造和延续的，可以总结为:

These family’s success is created and continued through 2 key principals which can be summarised as:

1. 将所有权从业务中分离

所有权和经营问题的分割意味着财富仍在家族势力范围内，不会转移到非血缘关系中。

为此，对家族和企业进行分别的探讨，使家族资产与企业风险隔绝。

1. Partition ownership issues from business issues.

The partitioning of ownership and business issues means that the wealth remains within the familial sphere of influence and will not be transferred to a non-consanguineal relationship.

To do so, separate forums are created for family and business, and family assets are insulated from business risks.

2. 建立家族规则

家族规则可以通过家族宪章来制定和实施，包括在早期解决关键资产所有权问题;在处理家族事务和处理商业事务之间划清界限;建立家族协议、解决冲突的机制及委员会。

实施这些措施的结果是，家族企业的控制权在家族内部得以维持；冲突得以理性、成熟地解决，以保护家族资产，实现代际成长。

2. Establish the family Rules.

Family rules can be written and implemented through a family constitution and involves addressing, at an early stage, key asset ownership issues; creating clear lines between how family matters are dealt with and how business matters are dealt with; the creation of family protocols and conflict resolution mechanisms and committees.

The result from the implementation of all of the above is that control of family businesses is maintained within the family, and that conflicts are resolved rationally and maturely in order to preserve the family’s assets for transgenerational growth.

从实际意义上说，企业面临的最大风险有时是管理风险。随着时间的推移，这种风险会不断加剧。因此，遗产规划和财富保值计划律师所寻求的正是将这种风险降至最低。

To put it in a practical way, at times the greatest risks to a business is the managerial risk, with this risk exacerbated over generations, as such, it is this precise risk that the estate and wealth preservation lawyer seeks to minimise.

我们的团队

Our Team

无论您想在澳大利亚设立子公司还是收购澳大利亚公司股权或资产，文康-君益诚涉澳法律团队将为中国投资者提供最专业且全面的一站式服务。

通过与从事双边贸易和跨境投资的中澳跨国公司长期合作，我们拥有丰富的法律服务经验。

Whether you are seeking to establish a local Australian subsidiary or acquiring an interest in an Australian company or asset, Wincon – JYC Australia Legal Team provides an integrated end to end solution to Chinese investors.

Our experience comes from a history of working with Chinese and Australian multinationals engaged in bilateral trade and cross border investments.

专栏文章

显示更多

遗产规划和财富保值计划的实际价值

遗产规划和财富保值计划的实际价值

The real worth of Estate and Wealth preservation planning

专栏文章

家庭财富保护计划中使用全权信托有关的实务问题

专业解读“澳洲动产抵押权益登记署”

在澳大利亚购买房产：考虑因素和保护措施（下）

在澳大利亚购买房产：考虑因素和保护措施在澳大利亚购买房产：考虑因素和保护措施

遗产规划和财富保值计划的实际价值

澳大利亚公司的董事职务

董事职责与非法凤凰活动

澳大利亚的股东诉讼（下）