高資產人士的資產傳承工具之選擇

Abstract

隨著全球財富的不斷增長，資產傳承已成為高資產人士（High Net Worth Individuals, HNWIs）規劃的重要課題。在全球經濟與稅務環境日益複雜的背景下，選擇適當的資產傳承工具不僅能保障財富安全，還可實現家族價值的延續。本研究旨在探討高資產人士在資產傳承過程中的主要工具選擇，分析其適用性、優勢與挑戰。本文採用文獻分析與問卷法，涵蓋遺囑、信託、保險、閉鎖性公司股權、家族辦公室、基金會及慈善捐贈等傳承工具。 研究結果顯示，不同工具適用於不同的資產結構、家族需求與法律環境。保險因簡單易懂及其穩定的流動性與避稅功能，成為高資產人士的首選工具之一；信託因其高度靈活性與稅務規劃優勢在傳承規劃中亦廣受青睞；閉鎖性公司及家族辦公室則適合多代經營的大型家族企業；遺囑則為法律保障的基礎工具；而慈善捐贈則能協助實現家族社會責任。本研究強調，成功的資產傳承規劃應考慮法律合規性、家族治理以及後代教育的重要性，並建議高資產人士結合專業顧問的協助，制定全面的傳承策略。 本研究結論為，資產傳承工具的選擇應基於個人需求、家族目標與外部環境，並結合多元化工具以實現財富的永續傳承。同時，建立長期的動態調整機制，才能更好地應對未來的不確定性。

With the continuous growth of global wealth, asset inheritance has become a key topic for High Net Worth Individuals (HNWIs) in their planning. In the increasingly complex global economic and tax environment, selecting appropriate asset inheritance tools not only ensures the security of wealth but also facilitates the continuation of family values. This study aims to explore the primary tools chosen by HNWIs during the asset inheritance process, analyzing their applicability, advantages, and challenges. The study adopts literature analysis and surveys, covering inheritance tools such as wills, trusts, insurance, private company equity, family offices, foundations, and charitable donations. The results indicate that different tools are suited to varying asset structures, family needs, and legal environments. Insurance, due to its simplicity, stable liquidity, and tax advantages, is one of the top choices for HNWIs. Trusts are also highly favored for their flexibility and tax planning benefits in inheritance planning. Private companies and family offices are suitable for large family enterprises with multi-generational operations. Wills serve as a fundamental tool for legal protection, while charitable donations help achieve family social responsibility goals. This study emphasizes that successful asset inheritance planning should consider legal compliance, family governance, and the importance of educating future generations. It recommends that HNWIs develop comprehensive inheritance strategies with the assistance of professional advisors. The study concludes that the choice of asset inheritance tools should be based on individual needs, family objectives, and external environments, while integrating diversified tools to achieve sustainable wealth inheritance. Additionally, establishing a long-term dynamic adjustment mechanism is essential to better address future uncertainties.