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我国《信托法》第八条和第十三条规定了遗嘱信托制度,标志着我国遗嘱信托制度在立法上迈出了重要的一步。但是,除去与传统遗嘱信托法理有相悖之处,其本身规定又过于简单,在实践中很难操作,因此构建适应我国国情的遗嘱信托体制是当前信托领域的一个突出课题。本文在此主要探讨以下问题:遗嘱信托受托人范围、信托财产所有权权属以及遗嘱信托形式问题,进而提出一些拙见,以期有利于我国遗嘱信托制度的研究和发展。
China’s “Trust Law,” Article VIII and Article XIII of the testament trust system, marking the testament trust system in China took an important step in the legislation. However, removing the contradictions with the traditional testamentary jurisprudence itself is too simple and difficult to handle in practice. Therefore, building a testamentary trust system that suits our national conditions is a prominent issue in the current trust field. This article mainly discusses the following questions: the scope of the trust of trust clients, the ownership of trust property and the form of trust in trust, and then proposes some humble opinions in the hope of benefiting the research and development of the testamentary trust system in our country.