新加坡法律观察 - 为什么许多人延迟设立遗嘱或信托

Source: Straits Times

来源：海峡时报

Date: 16 Jul 2017

日期：2017年7月16日

Author: Lorna Tan

作者：Lorna Tan

Survey cites lack of knowledge on how to go about it, and who to appoint as executor or trustee

调查显示，民众不了解如何操作，以及应该指定谁成为遗产执行人或受托人

Many Singaporeans have delayed making their wills and trusts, partly because they just don't know how to go about it and also because they do not know who they could appoint as an executor or trustee.

很多新加坡人延迟设立遗嘱或信托安排，一部分原因是因为他们不知道该如何操作，而且他们也不知道应该指定谁成为自己的遗产执行人或受托人。

These findings stemmed from a recent survey aimed at highlighting awareness of estate planning and how instruments such as wills, family trusts and other options can be used.

上述发现来源于最近的一项调查，该调查旨在提高公众对遗产规划以及应如何使用相关的法律手段例如遗嘱、家族信托及其他方式的意识。

The survey questioned 751 people who were among 2,051 attendees at a two-day forum organised by estate planning firm Rockwills Trustee.

共有2051人参加了由遗产规划公司Rockwills Trustee组织的为期两天的论坛。其中， 751人成为了该项调查的受访者。

WILLS 遗嘱

While the poll noted that 33 per cent of respondents had drawn up their wills, Rockwills estimated that at a national level, no more than 15 to 20 per cent of Singaporeans have done so.

尽管该项民意测验中有百分之三十三的人已经起草了他们的遗嘱，但Rockwills估计在全国范围内，不超过百分之十五至二十的新加坡人已经这么做了。

Chief executive Lee Chiwi says: "Most respondents who had not drawn up their wills will want to do their wills but have delayed it or did not know how they should start. This... strongly suggests that there is much room for public education on will-making."

首席高管Lee Chiwi表示：“大部分未起草遗嘱的受访者虽有意愿设立遗嘱，但迟迟未开始或不知道该如何着手开始。这。。。也极力说明在遗嘱设立方面的公众教育还存在很大的发展空间。”

The survey found that 25 per cent of respondents had foreign assets, which can make issues like probate, estate duty, stamp duties, transfer and capital gains taxes and forced heirship trickier.

调查发现百分之二十五的受访者拥有外国资产，因此让遗嘱认证、遗产税、印花税、转让及资本利得税以及强制继承权等问题更加复杂。

These people will likely need more specific advice on how they should deal with these assets through the use of a second will, a corporate vehicle or trust.

此类人群更需要接受有关如何通过第二份遗嘱，公司载体或信托处理资产的具体建议。

TRUSTS 信托

Mr Lee notes that about 49 per cent of the respondents showed significant interest in using trusts for estate planning.

李先生注意到大约百分之四十九的受访者对使用信托进行遗产规划表现出强烈的兴趣。

This signals a shift from the perception that trusts are relevant only to the wealthy, to one where they could also work for other families.

这也体现了一个强烈的认知转变，即从信托仅与富裕阶层相关转变为信托也可为其他家庭所用。

"Indeed, 10 per cent of such respondents said they were serious and in the midst of trust planning," he adds.

“的确，百分之十的受访者表示他们正认真考虑此事并正在进行信托规划，”他补充道。

"As the bulk of respondents said they were not sure how they could proceed, there could be a market for non-complex revocable trust solutions for the mass-affluent families.

“既然有一大部分受访者表示他们不确定该如何操作，针对大众富裕家庭提供不太复杂的可撤销信托解决方案可能存在市场”。

"These solutions have to be competitively priced to be affordable."

“这类解决方案的定价必须有竞争性且为公众所能承受。”

The poll found that 39 per cent of respondents said they did not have enough assets to settle a trust, or felt that their beneficiaries could handle the funds themselves.

民意测验显示百分之三十九的受访者称他们并没有足够的资产用以设立信托，或认为他们的受益人能够自己处理这些资金。

LPAs AND AMDs 持久授权书及预先医疗指示

The survey showed that only around 15 per cent of respondents had done a Lasting Power of Attorney (LPA) and/or an Advance Medical Directive (AMD), with most citing procrastination or ignorance on how to get started.

该调查显示仅有百分之十五左右的受访者签署了持久授权书（LPA）及/或预先医疗指示（AMD），而其他绝大多数人则对如何开始表示拖延或不了解。

An LPA allows people to voluntarily appoint one or more persons (donees) to take decisions and act on their behalf as a proxy decision-maker if they lose mental capacity one day.

LPA允许个人自愿指定一个或多个人（受赠人），在自己未来失去心智能力时成为自己的代理决策人，可代表自己作出决定及行为。

An AMD allows you to register in advance your wishes not to have any extraordinary life-sustaining treatment to prolong life when you are suffering from specific medical conditions.

AMD允许事先登记自己在面临特定的医疗状况时不再接受任何特别延续生命的治疗方法的意愿。

ENGAGING PROFESSIONALS 聘请专业人士

A common thread in some of the responses as to why people have delayed drawing up a will or other documents is that they do not know a person they could trust to act as executor or trustee.

一些反馈意见也反映出人们迟迟不起草遗嘱或其他文件的一个普遍原因是他们无法找到一位值得信赖的遗产执行人或受托人。

Mr Lee notes that this is a role lawyers and trust companies can fulfil but their services in this area are not well publicised.

李先生注意到这个角色可由律师及信托公司担任，但他们在这个领域的服务并不为大众所熟知。

CHARITABLE GIVING 慈善捐赠

While the impetus for estate planning for many Singaporeans would largely be driven by the desire to protect and maintain family members, Mr Lee says there is room to promote the idea of giving to charity as well.

尽管对于多数新加坡人来说，遗产规划的主要动力来自于保护家庭成员的意愿，李先生表示也可以进一步向大众宣传慈善捐赠的理念。

PROFILE OF INDIVIDUALS WITH ESTATE PLANNING NEEDS 拥有遗产规划意愿的人群概况

Mr Lee also notes that there is more urgency for people aged over 35 to do estate planning.

李先生同时注意到35岁以上的人群更具备遗产规划的紧迫性。

"The person who is above 35 and married with a spouse and children would fit the profile of persons with more pressing needs and thus ready to engage in estate planning."

“35岁以上，结婚并育有孩子的个人更具有迫切的需求，因此对遗产规划做好了准备。”

The 751 people surveyed included 32 per cent who were either single, divorced or widowed.

751名受访者中包括了百分之三十二的单身、离异或丧偶人士。

The likely concerns of this group would involve estate planning to deal with their own welfare and property affairs at the time of old age and elderly vulnerability.

这类人群的顾虑则包括年老或因年长而处于弱势时对自身财富及财产事务的处理而进行遗产规划。

"This group will be interested in instruments for asset protection of their property affairs and appointment of trusted parties and putting in place advance care plans to deal with mental incapacity and infirmity," adds Mr Lee.

“这类人群对保护财产事务、受托人的聘用及提前安排失智或心智情况不稳定发生时护理计划的相关文件感兴趣，”李先生补充道。

Legacy planning tools 遗产规划工具

WILL 遗嘱

A will is a declaration by you about the distribution and management of your estate, which includes your assets. It takes effect after your death.

遗嘱是您关于您遗产（包括您的资产）分配及管理的声明。遗嘱在立遗嘱人去世后生效。

TRUST 信托

A trust serves to protect family assets that otherwise might fall into the hands of beneficiaries who may be too young to receive substantial inheritances or are spendthrifts, financially immature or even vulnerable.

信托设立的目的为保护那些受益人或过于年轻而无法处理大数额遗产，或挥霍无度，财务上不成熟甚至非常脆弱的家庭的资产。

The ultimate distributions to them should be delayed for certain periods of time to ensure they receive their inheritance when they reach a certain age or maturity.

最终的财产分配将推迟一定时间后进行，从而确保他们在达到一定年龄或成熟时接收遗产。

LASTING POWER OF ATTORNEY (LPA) 持久授权书（LPA）

An LPA is drawn up to appoint people entrusted to look after you (the donor) at a time when you lose mental capacity. There are two aspects of the caregiving - personal welfare and property and financial affairs.

持久授权书可指定值得信赖的人在你丧失心智能力时照顾你（捐赠者）。照顾的范畴包括两个方面——个人福利与财产及财政事务。

ADVANCE MEDICAL DIRECTIVE (AMD) 预先医疗指示（AMD）

An AMD expresses your intention that no extraordinary life-sustaining treatment should be applied if you suffer from terminal illness and become unconscious or incapable of exercising rational judgment.

预先医疗指示明确地表达你在遭遇绝症或陷入无意识或无法作出理性判断时，不再接受任何特别延续生命的治疗方法的意愿。

EDUCATION NEEDED 教育不可或缺

Most respondents who had not drawn up their wills will want to do their wills but have delayed it or did not know how they should start. This... strongly suggests that there is much room for public education on will-making.

大部分未起草遗嘱的受访者虽有意愿设立遗嘱，但迟迟未开始或不知道该如何着手开始。这。。。也极力说明在遗嘱设立方面的公众教育还存在很大的发展空间。

CHIEF EXECUTIVE LEE CHIWI of estate planning firm Rockwills Trustee.

遗产规划公司Rockwills Trustee的首席高管 Lee Chiwi

Copyright disclaimer: The original article in English was reproduced from Singapore Law Watch webiste with the original source cited. The Chinese translation is independent work of 2WsWork. No reproduction or citation of the Chinese translation without prior permission from 2WsWork. The Chinese translation is for information purposes only. In event of any inconsistency between the English and Chinese versions, the English version shall prevail.