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什么是遗嘱信托
信托 时间：2023-04-23


       遗嘱信托是指通过遗嘱这种法律行为，而设立的信托，也叫“死后信托”，当委托人通过设立遗嘱的方式，把财产交付信托时，就是所谓的遗嘱信托。也就是委托人通过预先设立遗嘱的方式，把财产的规划内容包括交付信托后遗产的管理，分配，运用，以及给付，详细写入遗嘱之中，等到遗嘱生效时再将财产转移给受托人，由受托人依据信托内容，也就是委托人遗嘱中所交办的事项，管理，处分信托财产。


       遗嘱信托有哪些功能？


       一、遗嘱信托可以很好地解决财富传承、使家族永保富有和荣耀，通过遗嘱信托，可以使财产顺利的传给后代，同时也可以通过遗嘱执行人的理财能力弥补继承人无论理财的缺陷。


       二、遗嘱信托可以减少遗产产生的纠纷。因为遗嘱信托具有法律约束力，特别是中立的遗嘱执行人介入，使遗产的清算和分配更加公平。


       三、遗嘱信托可以避免巨额的遗产税。遗产税开征后，一旦发生继承，就会产生巨额的遗产税，但是如果设立遗嘱信托，因信托财产的独立性，就可以合法规避遗产税。


       根据中国《民法典》规定自然人可以依法设立遗嘱信托，应当采用书面形式，遗嘱信托文件不同一般的遗嘱，主要涉及到三个方面的当事人，委托人也就是被继承人，受托人也是遗嘱的执行人，受益人也就是继承人。


       遗嘱信托必须指定受托人，也就是遗嘱执行人，遗嘱执行人，一般应当选定具有理财能力的律师，会计师，信托投资机构等专业人员或者是专业理财机构。


       遗嘱信托的受益人，可以是法定继承人中的一人或者是数人，也可以是法定继承人以外的人。


       受托人应当是具有完全民事行为能力的组织，或者是个人。受托人应根据遗嘱的意愿和法律规定管理和分配信托财产，不得损害委托人，信托受益人的利益。


       以上就是关于“什么是遗嘱信托”的简单介绍，如果大家还有其他信托相关问题，请关注我或在评论区告诉我，对于信托问题我会以专业的知识为大家一一解答。


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