近年來,家庭辦公室的概念變得越來越普及。 簡單說,家庭辦公室就是一個高資產的家族(或者是幾個家族)同時雇傭一群專業人士(包括稅務、法律、理財甚至慈善等方面),專門為他們進行財富管理和財產保護。 建立家庭信託(family trust)可以有效地進行稅務和遺產規劃,所以在家庭辦公室中是一個非常常用,甚至是不可或缺的工具。 但在離婚案件中,它對您地保護又有多少呢? 以下由康健律師為您分析2018年BC省最高法院的一個註明案例。
在M.C.V. v F.V., 2018 BCSC 96這個案例中,夫妻雙方在 2003 年結婚的。 丈夫從之前的婚姻中帶入了一個房產,並在2005年建立了一個「自由裁量信託」(discretionary trust),把該房產納入信託中。 值得注意的是,丈夫本人是信託的建立人,也同時是信託兩個執行人(trustee)中的一個(另一個是一名律師),而且是信託的受益人(beneficiary)之一。 這裡的法律名詞比較多,但簡單來說:丈夫雖然通過信託把房子從自己的名下轉移到了信託名下,但這只是一個形式上的傳換,實際上他仍然對信託有絕對的控制權,可以隨時把房子再轉移給自己。
夫妻之後分離,並在法庭上針對如何對該處房產進行定義和如何分配,產生了爭議。 丈夫認為因為房產已經歸信託所有,他所擁有的只不過是信託賦予他的、抽象的一份利益而已;而妻子則要求法庭捅破信託這層窗戶紙,直接將房子本身的婚內升值部分作為共同財產分配(因為房子是丈夫婚前財產,所以她無論如何也只能分割升值部分)。 這兩者的區別是,前者是一個抽象的概念,而且很難量化,因為需要參考很多信託本身的條文;而後者則非常簡單。
法庭在分析案件時,首先把BC省Family Law Act中所有涉及到信託的條款都列舉出來:
[83] The FLA refers to trust interests in four provisions: ss. 85(1)(f), 85(1)(e), 84(3) and 84(2)(f).
(i) Subsection 85(1)(f): Under this provision, a spouse's beneficial interest in property held in a discretionary trust where the spouse is not the settlor and did not make any contribution to the trust is excluded from family property. Notably, there is no statutory definition of what qualifies as a "discretionary trust". The FLA does not specify whether such trusts must be purely discretionary or whether it applies to trusts with both discretionary and fixed interests.
(ii) Subsection 85(1)(e): Property that is considered to be excluded property, based on the criteria in ss. 85(a) to (d), will remain excluded property even if it has been settled in a trust for the benefit of a spouse. By way of illustration, this provision would exclude property in a testamentary trust.
(iii) Subsection 84(3): Property contributed to a trust by a spouse where the spouse has a vested interest or where the spouse has the power to distribute the property to himself or herself or has the p。 ower to terminate the trust and thereby cause the property to be returned to the spouse, is deemed to be family property.
(iv) Section 84(2)(f): If s. 84(3) does not apply, property that a spouse disposes of after the spousal relationship began (such as settling the property upon a trust) and where the spouse retains authority alone or with another party over the trust property to require its return or to direct its use or further disposition in any way, is deemed family property. 。
法官認定以上的最後一條符合此案件設計的信託,因為房產是丈夫在關係之內轉移到信託中的,而且最關鍵的是,他作為信託執行人,有絕對的權利通過信託再次轉讓房產,甚至是把房產再轉會給自己。
法庭採取了妻子的立場,認為立法者的意圖非常明確,就是像以上這樣試圖通過建立信託來轉移財產、而且又在信託里保有把財產轉會給自己的權力的情況,法庭是可以穿過信託,直接處理財產本身的: 。
[97] Mr. V. candidly explained that his objectives in settling the B.C. Trust were to protect the Squamish Property from potential creditors and to insure that, on his death, he would "leave。 something" for his children. The fact that he organized his affairs to protect his property from business risks is not generally objectionable: V.J.F. v. S.K.W., 2016 BCCA 186 at para. 52. In any case, Mr. V.'s estate planning and creditor protection objectives, whatever they may have been, are not relevant to the analysis in this case. The plain effect of the transaction was the deliberate divestment of Mr. V.'s interest in potential family property under the FLA.
[98] Applying a purposive interpretation, I conclude that it was the intention of the Legislature to discourage such transactions and recapture potential family property that was disposed of by。 one spouse prior to separation.
最終,法官直接將房子升值部分的一半分配給了妻子。
家庭信託本身是一個非常複雜的議題,而隨著2014年Family Law Act的頒布,由為它增加了更多不確定因素。 我們建議,如果您需要最完善、周全的方案來保護財產,最有效的方式是在設立信託的同時再簽署家庭法協定,來確保您的財產在各個方面都能得到最大程度的保護。
我們在從2016到2020年連續五次榮獲Top Choice Awards評價的"溫哥華最好的離婚律師事務所"的殊榮,長久以來為客戶提供專業、細緻的法律服務。 如果您有任何的需求,請撥打我們的中文專線:604 682 6466,與我們的家庭法律師預約諮詢。
