🇺🇸 外國人如何利用美國德拉瓦州信託
Delaware Trust for Global Asset Protection and Legacy Planning
進行資產保護與傳承說明會 / Seminar on International Asset Protection and Legacy Planning
主講人Speaker：Andy Shih Ming Tang, International legal consultant
主講人擁有跨越亞洲與美國的法律與公共事務學術背景，包括台灣法律學士學位、中國經濟法學碩士證書、美國法學碩士學位，以及美國公共行政博士研究生。現任全球發展戰略中心執行長、唐明環球法律事務所負責人、同時擔任全球調解與仲裁中心（GMAC）首席調解員與首席仲裁官，也是美國台灣人協會會長。同時是美國賓州調解人委員會（PCM）會員與美國律師公會（ABA）會員。他致力於將國際法律與公共行政理念結合，深諳美、中、台三地的法律制度與文化差異，以跨領域、跨文化的視角，為不同背景的客戶提供精准而務實的建議，能夠靈活應對各類複雜的法律與社會問題，促進溝通與理解。
Mr. Tang holds an academic background bridging Asia and the United States,with degrees and certifications in Law (LL.B.,Taiwan), Economic Law (China), and a Master of Laws (LL.M., U.S.),and is currently a candidate for the Doctor of Public Administration (D.P.A.) degree in the United States. He serves as the Executive Director of the Global Development Strategic Center (GDSC) and Principal of Tang Ming Global Law Office. He is also the Chief Mediator and Chief Arbitrator of the Global Mediation and Arbitration Center (GMAC),and President of the Taiwanese Society in America. He is a member of the Pennsylvania Council of Mediators (PCM) and the American Bar Association (ABA). He is dedicated to integrating international law and public administration, with a deep understanding of the cultural and legal systems of the United States, China, and Taiwan. With his cross-cultural and interdisciplinary perspective, Mr. Tang provides clients with precise and practical guidance, skillfully navigating complex situations to foster communication, understanding, and cooperation across different systems.
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🎯 一、主題定位與開場
Opening Remarks
各位貴賓、朋友大家好，今天我們要談的是一個越來越重要的主題：
外國人（Non-U.S. Citizens / Non-Residents）如何合法、有效地利用美國的信託制度，特別是德拉瓦州（Delaware）的信託架構，來進行資產保護與家族傳承。
在全球資產配置的趨勢中，美國信託制度因其法律穩定、稅務透明、保密性高，已成為亞洲與國際投資者規劃的重要工具。
Ladies and gentlemen, good afternoon.
Today, we will explore an increasingly important topic:
How non-U.S. citizens and non-residents can legally and effectively utilize the U.S. trust system—particularly Delaware’s trust structure—for asset protection and family legacy planning.
In global wealth management, the U.S. trust system is recognized for its legal stability, tax transparency, and confidentiality, making it one of the most trusted tools for international investors.
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🧱 二、信託的基本概念
The Basic Concept of a Trust
信託是由三個角色組成的法律關係：
1️⃣ 委託人（Grantor/Settlor）：建立信託的人。
2️⃣ 受託人（Trustee）：受委託管理資產的人。
3️⃣ 受益人（Beneficiary）：最終享有利益的人。
核心功能：
• 委託人將資產轉入信託；
• 受託人依照信託條款管理；
• 受益人依規定享受收益或繼承。
信託的法律本質：
信託不是公司，也不是帳戶，而是一種法律架構（legal arrangement），讓資產在法律上與個人分離，達到「保護、管理、傳承」三大目標。
A trust is a legal relationship composed of three key parties:
1️⃣ Grantor/Settlor – The person who creates the trust.
2️⃣ Trustee – The person or institution managing the assets.
3️⃣ Beneficiary – The person who benefits from the trust.
Core functions:
• The Grantor transfers assets into the trust;
• The Trustee manages the assets per the trust terms;
• The Beneficiary receives benefits as specified.
A trust is not a company or a bank account—It is a legal structure that separates ownership and control of assets to achieve protection, management, and succession.
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⚖️ 三、為什麼是德拉瓦州？
Why Delaware?
1️⃣ 美國最先進的信託法之一
德拉瓦州擁有全美最穩定的信託法律體系，其《Delaware Trust Act》提供明確的保護條款，被譽為「美國信託的黃金標準」。
2️⃣ 允許“Directed Trust”制度
受託人可僅擔任行政角色（Administrative Trustee），而實際投資、管理、分配由主要受託人或顧問指導。
3️⃣ 允許建立「資產保護信託（DAPT）」
即便是委託人本人，也可以是信託的受益人，而其資產仍受債權人保護。這在美國僅少數州（如 Delaware、Nevada、South Dakota）允許。
4️⃣ 無州稅（State Income Tax Exemption）
非美國居民所設立的德拉瓦信託，只要受益人與資產不在德拉瓦州，即免繳德拉瓦州所得稅。
1️⃣ One of the most advanced trust laws in the U.S.
Delaware has one of the most stable and flexible trust legal frameworks, known as the “Gold Standard” of American trusts.
2️⃣ Directed Trust System
A trustee can serve only as an Administrative Trustee, while investment or distribution decisions are made by the main trustee or advisor.
3️⃣ Delaware Asset Protection Trust (DAPT)
Even the grantor can be a beneficiary, and the assets remain legally protected from creditors—an advantage available in only a few U.S. states.
4️⃣ State Tax Exemption
For non-U.S. residents, if neither the assets nor beneficiaries are located in Delaware, no Delaware state income tax applies.
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💰 四、外國人可設立的主要信託類型
Main Types of Trusts for Foreign Clients
1️⃣ 可撤銷信託（Revocable Living Trust）
功能：
• 可隨時修改或終止；
• 死後免遺囑認證（No Probate）；
• 適用於在美國持有房產或帳戶的外國人。
優點：
• 管理靈活；
• 節省法院程序與費用（比遺囑便宜 70–90%）；
• 保密性強。
1️⃣ Revocable Living Trust
• Can be amended or revoked at any time;
• Avoids probate upon death;
• Ideal for foreigners with U.S. property or accounts.
Advantages:
• Flexible management;
• Saves significant probate costs (70–90% cheaper than wills);
• Ensures privacy.
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2️⃣ 不可撤銷信託（Irrevocable / Directed Trust）
功能：
• 資產轉入後不再屬於委託人；
• 可指定投資顧問與行政受託人分工；
• 可結合 DAPT 架構。
優點：
• 資產隔離、防止債權追索；
• 避免跨國遺產稅；
• 可設定條件性分配（婚姻、教育等）。
2️⃣ Irrevocable / Directed Trust
• Assets no longer belong to the grantor once transferred;
• Allows separation between investment advisor and administrative trustee;
• Can integrate DAPT protection.
Advantages:
• Strong asset isolation and creditor protection;
• Avoids international estate tax exposure;
• Enables conditional or phased distributions.
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3️⃣ 資產保護信託（Delaware Asset Protection Trust, DAPT）
允許委託人同時為受益人，但資產仍受信託保護。
舉例：外國企業家可將美國房產或投資放入 DAPT，即使發生訴訟，信託資產仍受保護。
3️⃣ Delaware Asset Protection Trust (DAPT)
The grantor can also be a beneficiary while maintaining legal asset protection.
For example, a foreign entrepreneur can place U.S. real estate or investments into a DAPT, shielding them from potential lawsuits or creditor claims.
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🏦 五、外國人設立德拉瓦信託的條件與步驟
How to Establish a Delaware Trust as a Foreign Individual
1️⃣ 委託人：外國人或外國公司皆可，無需美國身份。
2️⃣ 受託人：至少一位位於德拉瓦州（可為信託公司或律師）。
3️⃣ 文件：信託契約、資產清單、公證文件。
4️⃣ 資產轉入（Funding）：
• 房產過戶、帳戶開設、保險受益人指定。
5️⃣ 後續管理：
• 可由海外顧問負責投資；德拉瓦受託人僅行政掛名。
1️⃣ Grantor: Can be any foreign individual or company, no U.S. status required.
2️⃣ Trustee: Must include at least one Delaware-based trustee (attorney or trust company).
3️⃣ Documentation: Trust agreement, schedule of assets, notarization.
4️⃣ Funding:
• Transfer real estate titles, open trust accounts, name trust as insurance beneficiary.
5️⃣ Administration:
• Investment can be managed abroad; Delaware trustee acts in administrative capacity.
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🧾 六、外國人使用德拉瓦信託的實際優勢
Key Advantages for Foreign Clients
1️⃣ 免遺囑認證（Avoid Probate）
資產由信託直接分配，不需法院介入。
2️⃣ 資產隔離（Asset Protection）
信託資產與個人財產分離，免受債務風險影響。
3️⃣ 隱私保護（Confidentiality）
信託文件不需公開登記。
4️⃣ 稅務中性（Tax Neutrality）
非美國稅務居民只要架構正確，不會觸發美國遺產稅。
5️⃣ 全球可操作（Global Flexibility）
美國德拉瓦信託可透過直接持有或持有海外公司股權的方式，管理位於中國、歐洲、台灣與美國的資產，達到跨境整合、統一控管與家族傳承目的。
1️⃣ Avoid Probate – Trust assets bypass court procedures entirely.
2️⃣ Asset Protection – Assets are separated from personal ownership and shielded from liabilities.
3️⃣ Confidentiality – Trusts are private, not publicly recorded.
4️⃣ Tax Neutrality – Properly structured trusts avoid U.S. estate tax for non-residents.
5️⃣ Global Flexibility – A Delaware trust can hold or control assets located in China, Europe, Taiwan, and the United States—directly or through holding company structures—allowing unified cross-border management and seamless legacy planning.
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💬 七、結語
Conclusion
德拉瓦信託提供的不只是法律工具，更是一種家族治理的架構。
它幫助外國人把美國資產安全地安排、保護、傳承。
如果您或您的家族在美國有投資、房產或其他資產，現在開始規劃，是最明智的時機。
The Delaware Trust is not merely a legal instrument—it is a framework for family governance.
It helps foreign individuals secure, manage, and transfer their U.S. and global assets efficiently and safely.
If you or your family own assets or investments in the United States, now is the best time to plan ahead.
唐明環球法律事務所Tang Ming Global Law Office 