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9th Annual Trusts, Foundations & Immigration Guide

描述:China's Most Comprehensive Asset Succession & Planning Resource

关键字: 中国离岸,China Offshore

司法辖区
JURISDICTIONS

税务负担⸺个人: Vehicle Types:
轻 Limited companies, public limited companies, branches, trusts,
foundations, general partnerships, limited partnerships and protected
税率: cell companies
每一家纳闽贸易公司审核账户纯利的3%;或可选每
年20000马币;非贸易公司为0%) Capital primary business districts:
Labuan and Kuala Lumpur
协议签订国家:
阿尔巴尼亚、阿根廷、奥地利、澳大利亚、巴林、孟加 Good Relationships:
拉国、比利时、波斯尼亚、文莱、黑塞哥维那、加拿大、 China, Singapore, Japan, United Kingdom, United States, GCC
智利、中国、克罗地亚、捷克共和国、丹麦、埃及、斐济、
芬兰、法国、德国、香港、匈牙利、印度、印度尼西亚、 Tax Burden - Business:
伊朗、爱尔兰、意大利、日本、约旦、哈萨克斯坦、韩 Light
国、科威特、吉尔吉斯、老挝、黎巴嫩、卢森堡、缅甸、
马耳他、毛里求斯、蒙古、摩洛哥、纳米比亚、荷兰、 Tax Burden - Individual:
新西兰、挪威、巴基斯坦、巴布亚新几内亚、菲律宾、 Light
波兰、卡塔尔、罗马尼亚、俄罗斯、圣马力诺、沙特阿
拉伯、塞舌尔、新加坡、斯洛伐克共和国、南非、瑞士、 Tax rate:
叙利亚、泰国、土耳其、土库曼斯坦、阿联酋、英国、 Labuan trading company 3% of net profits per audited accounts; or
美国、乌兹别克斯坦、委内瑞拉、越南、津巴布韦 MYR20,000 upon yearly election; non-trading 0%

TIEA 辖区 Treaty Jurisdictions:
百慕大 Albania, Argentina, Austria, Australia, Bahrain, Bangladesh,Belgium,

纳闽岛活动说明 课税方式 Bosnia, Brunei, Herzegovina,
Canada, Chile, China, Crotia,
纳闽岛非贸易活动 : Czech Republic, Denmark, Egypt,
纳闽岛控股实体或以其名义所持有的证券、股票、 无需纳税 Fiji, Finland, France, Germany,
股份、贷款、存款或其它产业的投资活动。 Hong Kong, Hungary, India,
Indonesia, Iran, Ireland, Italy,
纳闽岛贸易活动 : 每年经审核账目纯利的 3%,或选择每年 20000 马 Japan, Jordan, Kazakhstan, Korea,
包括银行、保险、贸易、管理、船运营运、执照 币的固定税率 Kuwait, Kyrgyz, Laos, Lebanon,
或其它非纳闽岛的非贸易活动 Luxembourg, Myanmar, Malta,
Mauritius, Mongolia, Morocco,
共同从事纳闽岛贸易和非贸易活动 : 与纳闽岛贸易活动相同的课税方式(每年经审核账 Namibia, Netherlands, New
被视为纳闽岛的贸易活动 目纯利的 3%,或选择每年 20000 马币的固定税率 Zealand, Norway, Pakistan, Papua
New Guinea, Philippines, Poland,
非纳闽岛商业活动 在 1967 年马来西亚所得税法案的规定下征税⸺ Qatar, Romania, Russia, San
24% Marino, Saudi Arabia, Seychelles,
Singapore, Slovak Republic, South
Description of Labuan Activities Tax Treatment Africa, Switzerland, Syria, Thailand,
Turkey, Turkmenistan, UAE, United
Labuan non-trading activity: Not subject to tax Kingdom, USA, Uzbekistan,
Holding of investments in securities, stock, Venezuela, Vietnam, Zimbabwe
shares, loans, deposits or any other properties 3% of net profits per audited accounts;
held by a Labuan entity on its own behalf or MYR20,000 upon yearly election TIEA Jurisdiction:

Labuan trading activity: Same tax treatment as Labuan trading activity (3% Bermuda
Includes banking, insurance, trading, of net profits per audited accounts or MYR20,000
management, shipping operations, licensing or upon yearly election)
any other activity which is not a Labuan non- Taxed under domestic or Malaysia Income Tax Act
trading activity 1967 - 24%

Carrying out both Labuan trading and
non-trading activities:
Deemed to be Labuan trading activity

Non-Labuan business activities

149Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 Member Contribution 纳闽 Labuan
JURISDICTIONS
Q&A





Q1 在隐私和资产保护方面,贵辖区对中国高净值 Q1 What are the key advantages of your jurisdiction in terms of
人士和家族向下一代传承财富方面有什么重要优 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
势? to succeed their assets to the next generation?

纳闽国际商业金融中心提供极为丰富的创富和财 Labuan IBFC offers a plethora of wealth creation and preservation
富保留架构,这些架构从普通法信托到民法基金会, structures, ranging from common law trusts to civil law foundations,
从传统金融到伊斯兰金融等应有尽有。 in conventional and Islamic forms.

事实上,纳闽国际商业金融中心是亚洲唯一的提供 In fact, Labuan IBFC is the only jurisdiction in Asia that offers
基金会作为财富管理工具的司法辖区,和地区内的 foundations as a wealth management tool, which, unlike other
其它司法辖区不同,不仅限于以慈善为目的。因此 regional jurisdiction is not limited to charitable purposes. As such
纳闽岛的基金会被用于财富管理的工具。 Foundations in Labuan is used as a wealth management vehicle.

举例来说:纳闽岛特殊信托是财富传承规划的理想 For example: The Labuan Special Trust is ideal for succession planning.
工具。它能建立公司股份的信托,股份可以无限期 It enables a trust of company shares to be established where the
保留,而 公司 的 管 理 可 以 由 公司 的 董 事进 行,不 会 shares can be retained indefinitely and the management of the
受到受托人的干预。 company can be carried out by its directors without any intervention
by the trustee.
选择纳闽国际商业金融中心作为首选的财富管理
司法辖区的主要考虑因素如下: The key considerations for choosing Labuan IBFC as the jurisdiction of
• 强健的法定基金会——完整的司法系统,比如说, choice for wealth management include:
• A strong legal foundation - comprehensive legal system, i.e.
法 律 提 供合 法 性 保 护 的 高 效 性,伊斯兰 律 法 法 规
的清晰性和一个监管良好的司法框架。 sufficiency of law to render legal protection, clarity of Shariah rulings

150 | 9th Annual

司法辖区
JURISDICTIONS

• 稳定性——强健的监管机构,已对司法辖区进行 and the implementation of a well-regulated framework.
了超过25年的监管。 • Stability - the presence of a strong regulator that has been

• 营商便利性——性价比高,实体设立的流程简便, supervising the jurisdiction for more than a quarter of a century.
有专业中介机构和政府机关提供协助。 • Ease of doing business - cost-efficient and easy procedures in setting

• 简单和一目了然的税务系统——一个清晰不含糊 up entities, with the assistance professional intermediaries and
的 财 政 框 架,为 来自全 球 的 公司 或 多 辖 区 家 族 和 authorities.
私人财富管理架构进驻纳闽岛提供一个理想的生 • Simple and straightforward tax system - an unambiguous fiscal
态系统。 framework that provides an ideal ecosystem for global companies
or multi-jurisdictional families to house their corporate as well as
• 税务系统通过法律进行补充加强,能够完全消除 private wealth management structures.
“摩擦”。因此这里也没有可能成为国际交易障碍 • The tax system is complemented by laws to eliminate "friction".
的外汇管制、转让税、预提税和间接税。 Hence, there is no exchange control, no transfer taxes, no
withholding tax and no indirect taxes that may be barriers to
Q2 价格方面,在贵辖区内设立信托/基金会的价 international transactions.
格和其它辖区比有什么不同?如果价格更贵的话,
客户能获得的额外价值是什么? Q2 In terms of cost, how is the cost of a setting up a trust/
foundation in your jurisdiction compare to other jurisdictions? If it's
设立纳闽岛基金会没有最低起始资产要求。 more expensive, what is the additional value that a client receives for
this?
设立信托或基金会政府收取的注册费用约为200美
元。 There is no minimum initial asset required in order to set up a Labuan
Foundation.
注册经纪人的费用不一,但和其它司法辖区相比是
相对较为合理的。 Government registration fee is about USD200 to set up a trust or
foundation.
Q3 总体上说,在为中国或亚洲客户进行财富规划
时,你们遇到的最大问题和挑战是什么? The cost of a registering agent varies but it is reasonable compared to
other jurisdictions.
对家族生意来说,保持控制权十分重要,因为大多
数管理层都更愿意选择家族成员作为家族生意的 Q3 What are some of the biggest issues & challenges you come
继承人。 across when planning for Chinese or Asian clients in general? What are
the solutions that your jurisdiction provides for these issues?
正规的财富管理架构比如家族办公室、基金会和信
托都已在家族生意中遍地开花。外部顾问的聘用被 Retaining control is paramount in business families as most
限制于遗产规划和纳税义务等领域。 management would still opt for or choose family members as a
successor for the business.
被罢 黜 的 家 族 成 员和 各方 对 家 族 财 富 策 略 的 意 见
不合都是压力产生的源头。而同胞之争,对家族生 Formal governance structures such as family offices, foundations and
意来说十分常见,通常也是压力的主要来源。 trust have not been widely adopted among family businesses. The use
of external advisors has been limited to the areas of estate planning
鉴于此,纳闽国际商业金融中心能提供如下解决方 and tax liabilities.
案之选:
• 灵活性和控制权 Ousting family members and disagreements on strategy are sources
of stress. Sibling rivalry, for example, is common among family
纳 闽岛 基金 会 — — 提 供 选 择 能 力,以 多种目的 建 businesses and is often seen as a major source of stress.
立 基金 会。创 始 人 对 基金 会 的 架 构 方 式、资 产 类
型、受益人和基金会期限都有独断权力。

151Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区
JURISDICTIONS

纳 闽岛 信 托 — — 能 让 财 产 授 予人保留权 力,允 许 In regard to this, Labuan IBFC offers these options as possible
对信 托 的 管 理 方 式 有 直 接 控 制 权,依 法 规 定,也 solutions:
不能废除信托。 • Flexibility and control
• 基金会可以在不受限的情况下建立,并由个人或公
司创立。 Labuan Foundation - provides the ability to choose and create a
• 保护——纳闽岛基金会和纳闽岛信托由《2010年 foundation for numerous purposes. The Founder has exclusive
纳闽岛基金会法案》和《1996年纳闽岛信托法案》 control over the way the foundation is structured, the types of
分别管理。 assets held, the beneficiaries and the duration of the foundation.
• 纳闽岛基金会可以有一个固定时间或无限期生命 Labuan Trust - provides for reserved powers by the Settlor which
周 期,纳 闽岛 信 托 能 同 时 提 供 永 久和 固 定 期 限 的 allows for direct control over how a trust is managed and will not
信托。信托时间可在生命周期中得到缩短或延长。 be invalidate the trust as it is provided by law.
• Foundation can be set up without restriction and be founded by
Q4 让贵辖区的法律中,让信托/基金会吸引投资 individuals or corporations.
者的最主要特点是什么? • Protection - both Labuan Foundation and Trust are governed
by the Labuan Foundations Act 2010 and Labuan Trust Act 1996
纳 闽岛 基金 会 和 信 托可免 受 有 短 短 两 年 追 溯 期 的 respectively.
债权人理赔要求的影响。 • A Labuan Foundation may have either a fixed or infinite life span
while a Labuan Trust provides for both perpetual and fixed term
对 婚 姻、离婚、权 力继 承 和 破 产 偿 付要求 的 外 国 理 trusts. The term of trust may be lengthened or shortened during its
赔要求或判决,可以不予执行。 lifetime.

起到针对故意诈骗理赔要求的保护作用。 Q4 What are some of the major features of the law that make
the trust/foundation in your jurisdiction particularly attractive to
investors?

A Labuan foundation and trust are fully protected from a creditor's
claim with a short a two-year clawback provision.

A foreign claim or judgment related to the consequences of marriage,
termination of marriage succession of rights and insolvency claims are
unenforceable.

Provides protection against claims of intent to defraud.
Confidentiality - all information is protected at all times.

保 密 性— —所有信息都受 到全天 候的保 护。 Q5 Are there any recent developments in trust/foundation law in
your jurisdiction that investors should be aware of?
Q5 贵辖区是否有投资者需要知晓的最新发展和
更新信息? Issuance of new guidelines on the establishment of Labuan Trust and
Islamic Trust.
纳闽岛信托和伊斯兰信托建立的新指导方针的颁
布。 Labuan IBFC has also introduced the international waqf guidelines
placing it the first jurisdiction to facilitate the inclusion of the concept
纳闽岛国际商业金融中心也引入了国际“瓦克夫” of waqf or endowment into a wealth management vehicle.
(waqf)指 导方 针,让它成 为首个 包含“瓦 克 夫”概
念财富管理工具的司法辖区。 来源:纳闽国际商业金融中心股份有限公司
Contributed by Labuan IBFC Inc

152 | 9th Annual



欧洲

EUROPE

塞浦路斯
Cyprus

Cyprus

Member Contribution By Oneworld Ltd

概况 General

实体类型 塞浦路斯国际信托 Type of Company Cyprus International Trust

法律类型 普通法 Type of Law Common

建立信托所需时间 1到2天 Our Time to Establish a Trust 1-2 days

最低政府费用(不包括税收) 印花税430欧元 Minimum Government Fees Stamp Duty of Euro 430
(excluding taxation)

是否签订双重征税协定 是 Double Taxation Treaty Access Yes

国外收入课税 如果受益人是非塞浦路斯居民的 Taxation on Foreign Income Zero if beneficiaries are non-
话此税为零 Cyprus residents

信托资产 Trust Assets

标准货币 任何币种 Standard Currency Any

允许币种 任何币种 Permitted Currencies Any

最低资产要求 无最低要求 Minimum Assets Required No minimum

受托人 Trustees

独立法人最低人数 至少1个合格的塞浦路斯居民受托 Minimum Number If Individuals At least one Cyprus resident
公司法人最低人数 人 Trustee
是否要求有当地受托人 Minimum Number If a Body
1个合格的塞浦路斯居民受托人 Corporate One Cyprus resident Trustee
公众可否查阅记录
是 If Local Trustee Required Yes
会议地点
否, 但信托的信息要在信托注册 Publicly Accessible Records Information of the Trust is
处登记,并不公示 required to be registered on the
Register of Trusts. Publicly that's
not accesseble.

任何地方 Location of Meetings Anywhere

保全 Protector

是否需要 可选 Required Optional

持有专业资格 可选 Professional Qualifications Held Optional

信托契书 Trust Deed

公众可否访问 否, 但信托的信息将被记录在信 Publicly Accessible No, but the information of the
托登记册 Trust will be recorded in the
准备要求 Register of Trusts
审计要求 账户
Accounts
受托人须保存形成信托财产的资 Requirements to Prepare
产记录 The Trustee is required to keep
records of the assets forming the
是 Audit Requirements trust property

Yes

公众可否访问账户 否 Publicly Accessible Accounts No

其他 Other

法定继承权 否 Forced Heirship Rules No

是否允许迁册 是 Change in Domicile Permitted Yes

156 | 9th Annual

司法辖区
JURISDICTIONS

行政特区:塞浦路斯 Country: Cyprus
所在地区:欧洲 Region: Europe
官方货币:欧元 Currency: Euro
官方语言:希腊语、英语 Languages: Greek, English
所属时区:UTC+2 Time Zone: UTC +2
电话区号:+357 Phone Code: +357
通讯设施:良好 Communications: Good

Introduction 简


塞 浦 路 斯是 一 个 独 立 的民 主 共 和 国,也 是 英 联 邦成 Cyprus is an independent democratic republic, and a member of the
员国。它的国民生产总值相当不错,人均约为21000 Commonwealth. It is prosperous: GDP US$21,00 (2010) per head. The
美 元(2010 年)。该 国 经 济 主 要 以 来 服 务业,旅 游 业 economy is dominated by services, with tourism particularly important.
非常重要。而失业率也不高。 Unemployment is low.

塞 浦 路 斯 政 府 努力 创 造有 利 的 离岸 税 务 政 策 环 境, The Cyprus Government worked hard to create a favorable offshore tax
同 时也 维 持 本 国 经 济 的 持 续 增 长,就 国 际 标 准 衡 量 regime while at the same time maintaining a normal-looking domestic
该国的税率属于偏低。这一成功主要归因于从1975年 economy, albeit with rates of taxation that are low by international
起 就 在 塞 浦 路 斯 注 册 的 成千上 万 的 离 岸 公司。虽 然 standards. The success of this programme is attested by the tens
如此,塞浦路斯在2004年加入欧盟则意味着对税制 of thousands of offshore companies registered in Cyprus since 1975.
的重组,重组在2003年1月1日施行。本国和离岸公司 However, the island's entry to the EU in 2004 meant a restructuring of
现在需要缴纳的税率是10%。 the tax regime, which took place on 1st January 2003. Domestic and
offshore companies alike now pay 10% tax.
塞浦路斯和超过40个国家签订了免双重征税协议,
其 中 包 括 几个主 要 的西 方“高 税 率“国 家,以 及 大 多 Cyprus has double-tax treaties with more than 40 other countries,
数 的中 欧 和 东 欧 国 家。这 对一 个 国 际 离 岸 金 融中 心 including most major Western 'high-tax' countries, and most Central

157Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区
JURISDICTIONS

来 说 并 不 常见,但 塞 浦 路 斯 是 一 个 面向 新 兴市 场 的 and Eastern European states. This is unusual for an international
控股公司和投资公司非常有效的选址地。 offshore financial centre and the effect is that Cyprus is a very effective
location for holding and investment companies aimed at emerging
适合于: markets.
财富管 理、资产管 理、航运、游艇、知识 产权 / 许可证、
控股公司、不动产所有权 Suitable for:
Wealth Management, Treasury Management, Shipping, Yachting,
离岸工具种类: Intellectual Property/Licensing, Holding Companies, Property
有限公司、公众有限公司、分公司、通用合伙制公司、 Ownership
有限合伙制公司、单一所有制和信托公司
Vehicle Types:
资本主要营商区域: Limited companies, public limited companies, branches, general
尼科西亚、利马索尔、拉纳卡 partnerships, limited partnerships, sole proprietorships and trusts

关系良好辖区: Capital Primary Business Districts:
奥地利、比利时、保加利亚、克罗地亚、捷克共和国、 Nicosia, Limassol, Larnaca
丹麦、爱沙尼亚、芬兰、法国、德国、希腊、匈牙利、
爱尔兰、意大利、拉脱维亚、立陶宛、卢森堡、马耳他、 Good Relationships:
荷兰、波兰、葡萄牙、罗马尼亚、俄罗斯、斯洛伐克、 Austria, Belgium, Bulgaria, Croatia, Czech Republic, Denmark, Estonia,
斯洛文尼亚、西班牙、瑞典、英国 Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia,
Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania,
关系不佳辖区: Russia, Slovakia, Slovenia, Spain, Sweden, United Kingdom
缅甸、埃及、伊朗、朝鲜(民主主义人民共和国)、利
比亚、索马里、苏丹、叙利亚、土耳其 Bad Relationships:
Burma, Egypt, Iran, Korea (Democratic People's Republic of), Libya,
税务负担⸺商务: Somalia, Sudan, Syria, Turkey

Tax Burden - Business:
税务负担⸺个人: Light
中等
Tax Burden - Individual:
总体税率: Moderate
CIT 10%, PIT 20-35%, 增值税18%
Headline Tax Rates:
协议签订辖区: CIT 10%, PIT 20-35%, VAT 18%
亚美尼亚、奥地利、阿塞拜疆、白俄罗斯、比利时、保
加利亚、加拿大、中国、捷克共和国、丹麦、埃及、爱 Treaty Jurisdictions:
沙尼亚、芬兰、法国、德国、希腊、匈牙利、爱尔兰、 Armenia, Austria, Azerbaijan, Belarus, Belgium, Bulgaria, Canada, China,
意大利、科威特、吉尔吉斯斯坦、黎巴嫩、马耳他、毛 Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany,
里求斯、摩尔多瓦、黑山共和国、挪威、波兰、葡萄牙、 Greece, Hungary, Ireland, Italy, Kuwait, Kyrgyzstan, Lebanon, Malta,
卡塔尔、罗马尼亚、俄罗斯、圣马力诺、塞尔维亚、塞 Mauritius, Moldova, Montenegro, Norway, Poland, Portugal, Qatar,
舌尔、新加坡、斯洛伐克、斯洛文尼亚、南非、瑞典、 Romania, Russia, San Marino, Serbia, Seychelles, Singapore, Slovakia,
叙利亚、塔吉克斯坦、泰国、乌克兰、阿联酋、英国、 Slovenia, South Africa, Sweden, Syria, Tajikistan, Thailand, Ukraine,
美国、乌兹别克斯坦 United Arab Emirates, United Kingdom, United States, Uzbekistan

税务信息交换协议签订辖区: TIEA Jurisdictions:
无 None

158 | 9th Annual



司法辖区 Member Contribution 塞浦路斯 Cyprus
JURISDICTIONS
Q&A





Q1 在隐私和资产保护方面,贵辖区对中国高净值 Q1 What are the key advantages of your jurisdiction in terms of
人士和家族向下一代传承财富方面有什么重要优 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
势? to succeed their assets to the next generation?

凭借《992年国际信托法69(I)/92》(简称信托法), By virtue of the 1992 International Trusts Law 69(I)/92 ("Law"), the
国际信托的概念被引入了塞浦路斯的司法体系。自 concept of an international trust was introduced within the Cyprus
此后,塞浦路斯正式宣布其作为一个广受赞誉的国 legal regime. Consequently, Cyprus rightfully proclaimed its status as
际信托中心的地位。信托法随后经历了数次修正, a reputable international trust center. Subsequent amendments of the
确保了塞浦路斯国际信托(CIT)的法律框架能够实 Law followed, ensuring further modernization of the legal framework
现进一步的现代化。 pertaining to Cyprus International Trusts ("CITs").

与 CIT 相关的隐私和保密性十分重要,所以也得到 Privacy and confidentiality in relation to a CIT is of paramount
了完全保护。尤其要指出的,信托法的第11节也提供 significance and thereby, fully safeguarded. Specifically, Article 11 of
了关于 CIT 信息只可在法庭命令的要求下才能公布 the Law provides inter alia, that information or documents regarding
的文件,假设每一次的公布对案件的结果会产生重 a CIT may only be disclosed by Court Order, assuming that such
大影响的前提下。信息不予公开的职责对参与设立 disclosure is deemed important to the outcome of the case. The
CIT 的各方来说是一个保密性的要求,应用法规的 obligation for non- disclosure burdens the parties participating in
基础和创建 CIT 的工具来说从根本上确保了安全。 the setup of a CIT and confidentiality, is secured on the basis of the
applicable legislation and the instrument creating the CIT.
CIT 的定义变得更加灵活:
• 允许授予人 / 受益人成为塞浦路斯居民,只要授 The definition of a CIT has become more flexible:
• allows the settlor / beneficiary to become a Cyprus resident as
予人或受益人在信托设立之前在塞浦路斯住满一
年,且在 塞 浦 路 斯 的 不 动 产 物 业 投 资 的 限 制 被 解 long as neither the settlor nor the beneficiary take up residence

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除。现在可以让信托财产包含塞浦路斯的房地产, during the calendar year preceding the year the trust was set-up the
至少有一名受托人在信托的整个周期内是塞浦路 previous restriction on investment in immovable property in Cyprus
斯的永久居民。 has been lifted. It is now possible for the trust property to include
• 信托仍然有资格作为以法律为目的而成立的CIT, real estate in Cyprus at least one of the trustees, during the whole
即使委托人、受托人或受益人是塞浦路斯公司或 duration of the trust, is a permanent resident of Cyprus.
合 作 伙伴。事 实 上,这 就 为 许 多 投 资 者 提 供了 独 • A trust can still qualify as a CIT for the purposes of the law even if
特的机会。 the settlor, trustee or the beneficiaries are Cypriot companies or
partnerships. In fact this provides unique opportunities for a wide
资产保护可以被定义为先进法律策略的执行,让个 range of investors.
人资产置于未来债权人 / 索赔人够得到的范围之
外。由于转入CIT 的任何资产不再成为委托人(创建 Asset protection may be defined as the implementation of advanced
信托的人)财产的一部分,这一保护是有保证的。 legal strategies which place the assets of a person beyond the reach of
future creditors/claimants. Due to the fact that any assets transferred
CIT 在委托人破产或清算时不会失效也不具有失效 to a CIT no longer constitute part of the property of the Settlor (the
性,债权人也不能提起法律诉讼,除非能向法庭证 person creating the trust) this protection is guaranteed. A CIT shall
明该 CIT 的成立目的就是欺诈。几乎所有司法辖区 not be void or voidable in the event of the Settlor's bankruptcy or
的遗嘱检验都十分耗时和耗资,CIT 能保证资产迅 liquidation and no proceedings may be raised by creditors, unless
速转给受益人 / 继承人,构成了一个遗产规划的理 it is proven in Court that the CIT was established with intention to
想工具。 defraud. Probate procedures in almost all jurisdictions are both time
consuming and costly whereas, CITs facilitate the swift transfer of
Q2 价格方面,在贵辖区内设立信托/基金会的价 assets to the beneficiaries/heirs thereby, constituting an ideal vehicle
格和其它辖区比有什么不同?如果价格更贵的话, for inheritance planning.
客户能获得的额外价值是什么?
Q2 In terms of cost, how is the cost of a setting up a trust/
通过信托或基金会进行资产保护对中国的高净值 foundation in your jurisdiction compare to other jurisdictions? If it's
人士和家族来说已经越来越受欢迎。与例如列支敦 more expensive, what is the additional value that a client receives for
士登或新家坡等其它司法辖区相比,塞浦路斯提供 this?
最简单和最具性价比的信托架构。
Asset protection through a trust or a foundation is becoming
塞浦路斯国际信托(CIT)可在几天内设立完毕,且 increasingly popular for the Chinese HNWI and their families. Cyprus
价格低廉。 offers one of the most simple and cost effective trust structures when

政 府 的 强 制 性收 费 是 仅 为450 欧 元 的 印 花 税,可以
在 CIT 的创建时支付。CIT 注册时的额外费用是一个
要求至少有一名受托人(个人或法律实体)必须是一
名塞浦路斯共和国的永久居民,且应该由塞浦路斯
的政府监管机构颁发证书。这一要求适用于塞浦路
斯国际信托的整个周期内。

委 任 一 名塞 浦 路 斯 受 托 人在 塞 浦 路 斯 各 个不 同 服
务提供商之内各不相同,和其它的司法辖区相比有
可能会更贵一点,原因是塞浦路斯受托人所承担的
义务和责任。不仅如此,由于塞浦路斯受托人是一
个持 证 实体,客户应该很 有信 心,相 信 他 们 投 资 给
了一 名高 度 专业 的人 士,此 人会 谨 慎管 理 信 托,严

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格按照信托的条款办事。 compared to other jurisdictions like Lichtenstein or Singapore.

个人不仅应该考虑塞浦路斯国际信托的设立和维护 Cyprus International Trusts (CIT) can be set up within a couple of days
成本,也应该关注我们司法辖区能提供的灵活性和 and the cost is minimal.
节税优势。
The mandatory government cost is a stamp duty of only €450 which is
Q3 总体上说,在为中国或亚洲客户进行财富规划 payable upon the creation of a CIT.
时,你们遇到的最大问题和挑战是什么?
Additional costs to the registration of CIT is the requirement that
中国公司在塞浦路斯面临的挑战 at least one of the Trustees (individual or legal entity) must be a
• 我们的业务需求适用于什么样的架构? permanent resident in the Republic of Cyprus and should be licensed
• 我需要遵守当地法规中的哪些条款规则? by government regulatory authority in Cyprus . This requirement
• 法定税有哪些要求? extends to the whole duration of the Cyprus International Trust.
• 为什么选择塞浦路斯的公司形式?
The cost of appointing a Cyprus Trustee may vary between different
塞浦路斯和其优势 service providers in Cyprus and can be more expensive when compared
• 经济 to other jurisdictions due to the obligations and the responsibilities
the Cyprus Trustee has. Further, due to the fact that the Cyprus
塞浦路斯经济是基于以下三个行业的专业服务: Trustee is a licensed entity the Client shall be confident that they are
1. 银行业 investing in someone who is a professional, will administer the trust
2. 保险业 prudently and follow strictly the terms as stated in the Trust.
3. 证券业
• 能源 Individuals should not only examine and consider the cost for setting
塞 浦 路 斯 政 府 正计 划 建 造 一 个 能 源中 心(进口和

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开采天然气) and maintaining a Cyprus International Trust but should focus at the
• 具备优势的税务系统 flexibility and the tax effectiveness our jurisdiction has to offer.

贸易利润的公司税税率为12.5% Q3 What are some of the biggest issues & challenges you come
非居民公司的业务利润免税 across when planning for Chinese or Asian clients in general? What are
塞浦路斯和超过45个国家签订了免双重征税协议 the solutions that your jurisdiction provides for these issues?
中国和塞浦路斯之间签订的免双重征税协议加固
Challenges faced by Chinese businesses in Cyprus.
了两国之间的金融关系。 • What structure meets best my business needs?
• 塞浦路斯法律体系: • What are the provisions of the local legislation that I need to comply

是普通法和民法的混合体 with?
• What are the statutory tax requirements?
欧盟法规总体上都能在塞浦路斯执行 • Why to choose Cyprus for business?
• 营商工具
Cyprus and its benefits.
通过设立一个塞浦路斯有限责任公司的方式 • ECONOMY

备选的法律架构:信托或选择把一个现成的外国 The Cyprus economy is based on professional services with three
sectors;
公司迁册至塞浦路斯。 1. Banking
• 欧盟成员国 2. Insurance
3. Securities
适用于商品、服务和资本自由流通的理念 • ENERGY
• 公民权和永久居留许可 The Government of Cyprus is planning the construction of an energy
center (import and exploitation of nature gas).
获取塞浦路斯公民权的具备吸引力的投资移民计 • ADVANTAGEOUS TAX SYSTEM
The corporate tax rate is 12.5% on trading profits.
划 Business profits of non-resident companies are tax free.
Cyprus is a signatory to over 45 Double Tax Treaties with other
永久居留许可计划 countries.
The Double Tax Treaty between China and Cyprus strengthens the
移民局能够快速地对申请进行评估。 financial ties of the two countries.
• 为什么选择塞浦路斯 • THE CYPRUS LEGAL SYSTEM:
It is a mixture of both common law and civil law.
位于欧洲、非洲和亚洲大陆之间的战略性地理位 The EU regulations are generally directly enforceable in Cyprus.
• BUSINESS VEHICLES
置 By setting up a Cyprus Limited Liability Company.
Alternative legal structures: Trusts or choosing to re-domicile an
existing foreign company to Cyprus.
• EU MEMBERSHIP
The principles of free movement of goods, services and capital apply.
• CITIZENSHIP AND PERMANENT RESIDENT PERMITS
Attractive investor migration programs for the acquisition of the
Cyprus Citizenship.
Schemes for permanent residence permits.
The Migration Department assesses applications on a fast track basis.

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高度发达的基础设施 • WHY CYPRUS
高素质和能说多种语言的多文化劳动力队伍 Strategic location between Europe, Africa and Asia.
有利于营商的环境和税制系统 Highly developed infrastructure.
取决于投资的来源地和目的地的多辖区服务 Highly qualified, multilingual and multicultural workforce.
Business friendly and tax legal system.
Q4 让贵辖区的法律中,让信托/基金会吸引投资 Multi jurisdiction services depending on the origin and destination of
者的最主要特点是什么? investments.

塞浦路斯国际信托(CIT)由1992年国际信托法管理 Q4 What are some of the major features of the law that make
(2012年得到修正)。信托和基金会因为以下具备灵 the trust/foundation in your jurisdiction particularly attractive to
活性的塞浦路斯法律,对投资者更具有吸引力: investors?
• 高度的保密性和受益人的匿名性,除非法庭命令,
Cyprus International Trusts (CIT) is governed by the International
受托人不需要透露任何信息或文件。 Trusts Law, 1992 (as amended in 2012). Trusts and foundations became
• 在信托的生命周期内,只有一名受托人必须是塞 more attractive to prospective investors mainly due to the following
flexibilities of the Cyprus law:
浦路斯的永久居民。 • Great level of confidentiality and anonymity for beneficiaries since
• 授予人和受益人,除了慈善机构之外,都必须在
Trustees are not required to reveal any information or documents
CIT 创建前一年成为塞浦路斯的永久居民。 concerning the CIT unless ordered by a Court.
• 收入所得和利润都可以免缴任何税收。 • Only one of the trustees must be a permanent resident in Cyprus for
• 没有遗产税或继承税。 the duration of the trust.
• CIT 不会受制于外汇管制。 • The Settlor and the beneficiaries, with the exception of a charitable
• 没有申报要求。 institution, must not be permanent residents of Cyprus 1 year before
• CIT 资产得到保护,免受潜在的理赔要求的损害, the CIT is created.
• Income gains and profits are exempted from any taxes.
并可以 永久性 地从 授予人的私 人 财产中分割出 • There is no estate duty or inheritance tax.
去。 • CIT's are not subject to exchange control.
• 信托可以持有塞浦路斯和外国公司的股份。 • No reporting requirements.
• 授予人的权力很大,比如撤销或修改信托,以及指 • CIT assets are protected against potential claims and are
导资本的转让或支付。 permanently separated from the Settlor's personally-owned assets.
• CIT 收入可以无限制地累积。 • The Trust may hold shares of a Cyprus and a foreign company.
• 把外国信托从另一个司法辖区转入塞浦路斯或相 • The Settlor has wide range of powers such as to revoke or modify the
trust as well as to instruct the transfer and payment of capital.
• CIT income may be accumulated without limitations.
• Transfer of a foreign trust to Cyprus from its jurisdiction and vice
versa is allowed by law.
• CIT may be challenged only on defraud of creditor grounds within a
period of 2 years.
• Through a CIT a person may provide for a charity, promote a religious
or artistic cause, or establish a foundation to support a worthy
project.
• CIT may last for indefinite period.

Q5 Are there any recent developments in trust/foundation law in
your jurisdiction that investors should be aware of?

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反,都是被法律允许的。 Cyprus trust law is essentially based on the English system. In 1992, the
• CIT 仅在两年的期限里由债权人以诈骗为理由来 International Trusts Law (L. 69(1)/1992) was enacted in Cyprus and two
amendments have followed, in 2012 (L.20(I)2012) and 2013 (L.98(I)/2013,
挑战。 deletion of Section 15), respectively. In particular, the Amendment Law
• 通过 CIT,一个人可以以慈善、宗教推广或艺术原 of 2012 attempts to respond to the needs of Investors/Estate Planners.

因,或为一个有价值的项目为目的来成立基金会。 Specifically:
• CIT 可以无限期。 • Section 3(1)(a) states that Cypriot law (without reference to any

Q5 贵辖区是否有投资者需要知晓的最新发展和 foreign law) regulates any question related to the validity or
更新信息? administration of an international trust or a disposition to an
international trust.
塞浦路斯信托本质上是基于英国法制体系的。1992 • Section 4A allows the settlor to reserve powers to himself, to retain
年,塞浦路斯颁布了国际信托法(L. 69(1)/1992), beneficial interest in trust property, or to act as the protector or
并 在 此 后 经 历 了 两 次 修 正 案 。分 别 是 2 0 1 2 年 enforcer.
(L.20(I)2012)和2013年(L.98(I)/2013, 删除第15章)。 • Section 5(1) eliminates the limit on the duration of trusts (regarding
特 别 是2 0 1 2 年 的 修正 案,意 在 回 应 投 资 人 / 遗 产 规 the international trusts established after the enforcement of the
划者的需求。 Amended law).
• Section 8(1) introduces that the trustee may exercise his investment
要点: powers as if he was the owner of the asset.
• Section 3(1)(a) 表明塞浦路斯法律(没有参考其他 • Section 10 states that any power contained in the trust instrument
permitting variation of the trust is valid.
任 何外 国 法 律)监 管 任 何 国 际 信 托有 效 性 或 管 理 • Section 11(A) provides that "a trustee may file an application to
的相关问题,或国际信托法 处置等。 the Court for directions concerning the manner in which the
• Section 4A 允许授予人为自己保留权力,保留信托 trustee should act in connection with any matter concerning an
财 产 的 受 益 利 益,或 者 作 为 信 托 的 保 护人 或 执 行 international trust".
人。 • Section 11(1) extends the duty of confidentiality to protectors,
• Section 5(1) 消除了信托期限的限制(关于 在法律 enforcers, and others.
修改后成立的信托的执行)。 • Section 12 introduces a uniform tax regime.
• Section 8(1) 介绍了受托人可以行使他的投资权 • Section 12B provides that the Cypriot Court has exclusive jurisdiction
力,好似他就是资产的所有人一样。 over international trusts as well as foreign trusts with significant
• Section 10表明信托工具中允许信托多样化的任 connections to the Republic.
何权力都为有效。
• Section 11(A) 规定“受托人可以向法庭提交申请,
请求关于受托人应该实行与国际信托事物有关的
行为”
• Section 11(1) 把保密性责任延至保护人、执行人和
其他人等。
• Section 12也引入了一个统一的税制。
• Section 12B 规定塞浦路斯法庭对与塞浦路斯共和
国有紧密关系的国际信托和外国信托有绝对管辖
权。

来源 / Contributed by:Oneworld Ltd

165Trusts, Foundations & Immigration Guide CHINA OFFSHORE

塞浦路斯投资计划

Cyprus Investment Programme

Evis Hadjipetrou

双重公民身 份为国际税务 规 划 Dual citizenship offers an • Easy to settle and work in any
提供了有效的工具,为银行和 effective tool for international country of the EU, including
投资提供了金融隐私。它改善 tax planning and provides Switzerland
了个人 安 全,提 高 了行 动自由,并 提 供 financial privacy for banking and
了重要的机会。 investment. It improves personal • The U.K. is accessible as long as the
security, enhances freedom of applicant visits and settles in the U.K.
塞浦路斯投资方案的一些主要优势是 : movement and opens up significant by Dec.31, 2020
•6个月免签,可访问加拿大等国家 opportunities.
• 容易获得10年多次美国签证 The Cyprus Investment Programme is
• 在线申请10分钟即可获得奥地利多重 Some of the key benefits of the Cyprus a very practical scheme as there is no
Investment Programme are: need to relinquish current nationality,
签证 • 6 months visa free to visit countries no language requirement, medical
• 容易在任何欧盟国家定居和工作,包 tests or interview, pure investment
like Canada with no donation element, which can
括瑞士 • Easy to get 10 years multiple also generate a good return, and there
• 只要申请者在2020年12月31日之前访 are no tax consequences.
American visa
问并定居英国,就可以进入英国 • Austrian multiple visa can be Cyprus provides a unique combination
of favourable participation exemption
Evis obtained after 10 minutes' online
Hadjipetrou application

Evis 是塞浦路斯最大的私有房地产开
发商PAFILIA 的中国市场总监,毕业于
伦敦政治经济学院。他在俄罗斯、欧洲、
中东、英国、加拿大和亚洲有丰富的销
售和商业开发经验。

Evis is director of China market
for the biggest privately owned
property developer PAFILIA in
Cyprus. .He graduated from London
School of Economics and Political
Science. He has full experience in
sales and business development in
Russia, Europe, Middle East, United
Kindom, Canada and Asia.

166 | 9th Annual

pafilia.com Sponsored Article

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通过我们在理念、设计、质量和服务上的不 the Cyprus real estate sector. We hand-
• 免除对股票、债券和单位利润的征税 懈 努力,我 们 将 继 续 为 塞 浦 路 斯房地 产行 pick our partners from acclaimed
• 对于将 收 入 汇 回 国内 的 股 息、利 息 和 业 转 型 和 树 立 标 杆。我 们 从著 名 的 国 际 建 international architects, engineers and
筑 师、工 程 师 和室 内 设 计 师中 精心 挑 选 合 interior designers to create prime, iconic
版税不征收预扣税 作伙伴,创造一流的、标志性的和永恒的建 and timeless properties. Pafilia has been
筑。Pafilia 是第一家与业内多家知名公司合 the first company to collaborate with
作的公司,如 Atkins, WKK, WoodsBagot, world-renowned firms of the industry,
HBA 等。 like Atkins, WKK, WoodsBagot, HBA and
others.
我们 的 综 合 开发项目在 地 点 和风 格上 具 有
多样性,从现代住宅、地中海别墅和公寓到 Our comprehensive developments
综合休闲度假胜地、塔楼、海滨地产、私人 represent diversity in locations and
地 产 和 稀 有 社 区。我们 的 服 务 范 围 广 泛, styles ranging from modern houses,
包 括 物 业 管 理、综 合 销 售、租 赁 和 转 售服 Mediterranean villas and apartments,
务、法律和移民、生活方式和休闲、财富管 to integrated leisure resorts, towers,
理咨询。 seafront properties, private estates and
rare communities. Our wide range of
Pafilia 为塞浦路斯的居住权和公民身份提 services include property management,
供了一个完整的解决方案。我们拥有丰富的 comprehensive sales, rentals and
经验、个人服务和可靠的记录,加上丰富多 resales services, legal and immigration,
样的房地产组合,使 Pafilia 成为塞浦路斯公 lifestyle and leisure, wealth management
民和居住权的市场领导者。 consulting.

Founded in 1977, Paflia is the largest Pafilia offers a total solution for Cyprus
privately owned residential developer in residency and citizenship. Our extensive
Cyprus, dedicated to developing world- experience, personal service and proven
class properties for personal living track record, together with our vast and
and investment. With over 40 years' varied property portfolio have made
experience, Pafilia is Cyprus' leading Pafilia the market leader for Citizenship
luxury property developer with award- and Residency in Cyprus.
winning projects and a comprehensive

167Trusts, Foundations & Immigration Guide CHINA OFFSHORE

pafilia.com

选择塞浦路斯的理由 provisions on income emanating from Nobel, Kogas have been proceeding
international activities and applies with exploitation and development of
塞浦路斯是一个新兴的区域能源中心, zero withholding taxes on any type of gas reserves.
因为在其专属经济区发现了巨大的碳 payment made anywhere in the world.
氢化合 物 储 量。ExonMobile、 道 达 尔 Furthermore, City of Dreams
(Total)、埃尼 (Eni)、诺贝尔 (Nobel)、科 • An individual is tax resident in Cyprus Mediterranean, operating by the Hong
加斯 (Kogas) 等国际公司一直在开采和 if she/he is present in Cyprus for Kong HO family, is the Cyprus’ first
开发天然气储备。 more than 183 days in a tax year integrated casino resort and the only
one of its kind in Europe. A world class
此外,由香港何氏家族经营的地中海梦 • Double taxation treaties with 60 development and a landmark not
幻之城是塞浦路斯第一家综合性赌场 countries, including China only for Cyprus but also for the wider
度假村,也是欧洲唯一一家。这是一个 region, expected to open its doors in
世界级的发展项目,不仅对塞浦路斯具 • Exemption from tax on profits from 2021.
有里程碑意义,对更广泛的地区也具有 shares, bonds and units
里程碑意义,预计2021年开放。 Contact info: Evis Hadjipetrou
• No withholding tax on the E-mail: e.hadjipetrou@pafilia.com
联系方式 :Evis Hadjipetrou repatriation of income as dividends, Mobile: 13671915792
电子邮件 :e.hadjipetrou@pafilia.com interest and royalties China representative office: Room
手机 :13671915792 3305, No.6 Building, Jianwai SOHO,
中国代表处 : 北京市朝阳区建外 SOHO REASONS TO CHOOSE CYPRUS Chaoyang District, Beijing 北京市朝阳
东区6号楼3305 区建外 SOHO 东区6号楼3305
Cyprus is an emerging regional energy
hub, since the discovery of huge
hydrocarbon reserves in its exclusive
economic zone. International
companies like ExonMobile, Total, Eni,

168 | 9th Annual

pafilia.com Sponsored Article

169Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区

JURISDICTIONS

泽西岛
Jersey

170 | 9th Annual

司法辖区 Jersey
JURISDICTIONS

171Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 By Jersey Finance
JURISDICTIOMNeSmber Contribution
General
概况

实体类型 信托 Type of Company Trust
法律类型
最低政府费用(不包括税收) 法定框架和习惯法 Type of Law Statutory framework and
不适用 customary law
是否签订双重征税协定 Minimum Government Fees
(excluding taxation) N/A

如果所有受益人都居住在泽西岛 Where all beneficiaries are
以外,泽西岛信托基金将免缴泽西 Double Taxation Treaty Access resident outside Jersey a Jersey
trust will be exempt from Jersey
岛所得税。 income tax.

永久所有权期限 无 Perpetuity Period None

信托资产 Trust Assets

标准货币 英镑 Standard Currency GBP

允许币种 任何 Permitted Currencies Any
最低资产要求 没有最低要求,但需要一定资产 Minimum Assets Required
No minimum but some property
required

受托人 Trustees

独立法人最低人数 一个 Minimum Number If Individuals one

公众可否查阅记录 无 Publicly Accessible Records None

会议地点 没有规定 Location of Meetings Not prescribed

保全 Protector

是否允许 是 Permitted Yes

持有专业资格 没有规定 Professional Qualifications Held Not prescribed

信托契书 Trust Deed

公众可否访问 否 Publicly Accessible No

账户 Accounts

准备要求 是 Requirements to Prepare Yes

审计要求 不适用 Audit Requirements N/A

公众可否访问账户 否 Publicly Accessible Accounts No

其他 Other

是否允许私人信托公司 是 Forced Heirship Rules Yes
法定继承权
泽西法律信托不受其他司法管辖 Change in Domicile Permitted A Jersey law trust is not subject
区强制继承权的约束 to forced heirship rights of other
jurisdictions

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行政特区:泽西岛 Country: Jersey
所在地区:海峡群岛(皇家属地) Region: Channel Islands (Crown Dependency)
官方货币:英镑(GBP) Currency: Sterling (GBP)
官方语言:英语/法语 Languages: English/French
所属时区:世界标准时间 Time Zone: UTC
电话区号:+44 Phone Code: +44
通讯设施:极佳 Communications: Excellent

Introduction 简


泽西岛是一个离法国诺曼底海岸不远的岛屿。该岛 Jersey is an island situated o the coast of Normandy France. It has
屿人口约为96,000。虽然泽西岛是一个皇家属地, a population of circa 96,000. Jersey Although a Crown Dependency
但 却 是 一 个自治 地,拥 有与 英 国 不同的 独 立 的 法 Jersey is self-governing and has a separate legal, financial and judicial
律、金融和司法系统。泽西岛是世界领先的金融中 system to the United Kingdom. Jersey is one of the World’s leading
心之一,在过去50多年里,该岛一直是金融业的领 financial centers and has been a finance industry leader for over 50
导者。泽西岛大大简化了征税,让来自不同司法管 years. Jersey o ers significant simplification of tax allowing investors
辖区的 投 资 者之间 可以轻松 合 作。泽西岛提 供了 from multiple jurisdictions to work together easily. Jersey provides
世界上 最 为完 备的 规 章 制度 之一。通 过 制定 和应 one of the strongest regulatory frameworks in the world. The Jersey
用全球标准,泽西岛金融服务委员会提供了强有力 Financial Services Commission provides strong leadership by setting
的领导。 and applying global standards.

适合类型: Suitable for:
财 富管 理、银 行、保 险、基 金 管 理、基 金 治 理、航 Wealth Management, Banking, Insurance, Fund Management, Fund

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运、航空、游艇、交易性金融、知识产权/许可、控 Administration, Shipping, Aviation, Yachting, Trading Financial,
股公司、电子商务、财产所有权 Intellectual Property/Licensing, Holding Companies, E-commerce,
Property Ownership
公司类型:
有限公司、信托公司、有限合伙企业和国际商业公 Vehicle Types:
司以及基金会。 Limited companies, trusts, limited partnerships and international
business companies and foundations.
资本主要商务区域:
圣赫利尔 Capital primary business districts:
St Helier
关系较好的国家:
英国、马耳他 Good Relationships:
United Kingdom, Malta
关系较差的国家:
制裁国:阿富汗、白俄罗斯、缅甸、中非共和国、刚 Bad Relationships:
果民主共和国、埃及、厄立特里亚、伊朗、伊拉克、 Sanction Countries: Afghanistan, Belarus, Burma (Myanmar),
科特迪瓦、黎巴嫩、利比里亚、利比亚、朝鲜、几内 Central African Republic, Democratic Republic of Congo, Egypt,
亚 共和国、几内亚比 绍 共和国、俄罗斯、卢旺 达、 Eritrea, Iran, Iraq, Ivory Coast, Lebanon, Liberia, Libya, North Korea,
索马里、南苏丹、叙利亚、突尼斯、乌克兰、也门、 Republic of Guinea, Republic of Guinea-Bissau, Russia, Rwanda,
津巴布韦。 Somalia, South Sudan, Syria, Tunisia, Ukraine, Yemen, Zimbabwe.

税务负担 - 商业: Tax Burden - Business:
很轻 Very Light

税务负担 - 个人: Tax Burden - Individual:
很轻 Very Light

总体税率: Headline tax rates:
CIT 0%,PIT 20%,VAT 5% CIT 0%, PIT 20%, VAT 5%

DTA 司法管辖区: DTA Jurisdictions:
塞浦路斯、爱沙尼亚、根西岛、香港、马恩岛、卢森 Cyprus, Estonia, Guernsey, Hong Kong, Isle of Man, Luxembourg,
堡、马耳他、毛里求斯、卡塔尔、卢旺达、塞舌尔、 Malta, Mauritius, Qatar, Rwanda, Seychelles, Singapore, UAE,
新加坡、阿联酋、英国。 United Kingdom.

TIEA 司法管辖区: TIEA Jurisdictions:
阿 根 廷、澳 大 利 亚、奥 地 利、比 利时、巴西、加 拿 Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China,
大、智利、中国、捷克共和国、丹麦、法罗群岛、芬 Czech Republic, Denmark, Faroe Islands, Finland, France, Germany,
兰、法国、德国、格陵兰、匈牙利、冰岛、印度、印度 Greenland, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan,
尼西亚、爱尔兰、意大利、日本、韩国、拉脱维亚、 South Korea, Latvia, Mexico, Netherlands, New Zealand, Norway,
墨西哥、荷兰、新西兰、挪威、波兰、葡萄牙、罗马 Poland, Portugal, Romania, Slovenia, South Africa, Spain, Sweden,
尼亚、斯洛文尼亚、南非、西班牙、瑞典、瑞士、土 Switzerland, Turkey, United Kingdom, United States of America.
耳其、英国、美国。

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175Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 Member Contribution 泽西岛 Jersey
JURISDICTIONS
Q&A





Q1 对希望向下一代传承资产的中国高净值人士 Q1 What are the key advantages of your jurisdiction in terms of
或 家 族(等)而 言,贵 司 法 辖 区在 隐 私 和 资 产 保 护 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
方面有哪些核心优势? to succeed their assets to the next generation?

Aqua 一直清楚,家族需要的服务范围很广,超出了 Aqua has always understood that our families require a wide range
传统金融服务提供商所能提供的范围。 of services, beyond what is offered by the traditional financial service
providers.
我们屡获殊荣的多家族办公室位于海峡群岛、离岸、
英 国、欧 盟和中东 地 区,以 服 务 于高 净 值个人和 家 Our award-winning Multi Family Office is strategically positioned in
族的所有需求,跨境,带来了价值和商业优势 Channel Islands, Offshore, UK, EU and the Middle East to service all
the needs of high net worth individuals and families, cross border and
我 们 清 楚,我 们 所 有 的 客户,从个人 到 大 型 家 族 企 to bring in value and commercial advantage.
业,最终想要的都同样简单:安心。他们希望安心地
认识到,公司的架构是由经验丰富的专业人士管理 We understand that all of our clients, from single individuals to large
的,他们的动机是提供最高标准的公司治理。 family businesses, ultimately want the same simple thing: peace of
mind. They want to rest easy in the knowledge that structures are
我们花时间了解客户的个人需求,直接和他们合作, being administered by experienced professionals motivated to deliver
或者通过他们的顾问和他们合作。我们为我们的能 the highest standards of corporate governance.
力感到自豪,我们从一个广泛的、集成的平台,专业
知识和过程分布在多个战略地点定制正确的解决 We take the time to understand our clients' individual needs, either
方案。 working with them directly or through their advisers. And we take
pride in our ability to tailor the right solutions, drawing from an
Aqua 的高层管理者曾与许多家族设计财富继承或 extensive, integrated platform of expertise and processes spread

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者家族宪章平台,允许各成员经常组成一个非常广 across multiple strategic locations.
泛的家族走到一起,使共同目标达成一致,通常为
家族企业的操作和定期以确保有继承和家族的财 The Senior people in Aqua have worked with a number of families
富和资产的有效管理。 to design a wealth succession or family charter platform to allow
various members often consisting of a very broad family base to come
我们所有的办事处都以信托和基金会的形式为隐 together and agree common objectives, usually for the operation of
私和资产管理提供了管辖权方面的关键优势,并为 a family business and regularly to ensure that there is succession and
被提名人股东和受托人提供了为 UBO 提供保密性 effective management of the family's wealth and assets.
的选择。
All our offices provide key advantages in terms of jurisdiction for
这两个司法管辖区的监管水平都很高,这再次在客 privacy & asset management in the forms of trust and foundations,
户希望建立的架构内提供保护。 and the option for nominee Shareholders and trustees to be provided
to give a layer of confidentiality to the UBO.
Aqua 的定位是为了给客户考虑过的继承计划、现有
结 构 的 发 展 以 及客户的 未 来 计 划 增 加 价 值。Aqua Both jurisdictions have a high level of regulation which again offers
通过实施灵活的治理和继承,以及确保投资策略多 protection within the structures the clients wish to set up.
样化,以产生传统的投资模式和收入流,同时也允
许商业投资,这将促进客户的长期总体目标和风险 Aqua's position has developed to add value to the succession plans
偏好。 that the client had considered and in the growth of the existing
structure as well as the client's future plans. Aqua assisted by putting
Q2 成本方面,在贵司法辖区设立信托/基金会和 in flexible governance and succession and by ensuring that the
其它辖区相比有什么不同?如果成本更高,您能为 investment strategy was diversified to produce both a traditional
客户提供的附加价值是什么? investment model and income stream but also permit commercial
investments that will facilitate the overall objectives and risk appetite
总体 而 言,与 英 国 或 其他 欧 盟 国 家 相 比,马 耳他 和 of the client long term.
泽西运营结构的成本较低。这当然会因公司而异,
取决于信托或结构的复杂性。 Q2 In terms of cost, how is the cost of a setting up a trust/foundation
in your jurisdiction compare to other jurisdictions? If it's more expensive,
Aqua 为与之合作的客户和家族建立了透明的收费 what is the additional value that a client receives for this?
体系。在开始任何业务或开始一段关系之前,所有
的费用都要提交并与客户达成一致。 In Broad terms the cost of operating Structures in Malta and Jersey is
low compared to the UK or other EU countries. This will of course vary

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Q3 总体来说,在为中国或亚洲客户进行财富规划 from firm to firm and will depend on the complexity of the trust or
的时候,您遇到的最大问题和挑战有哪些?贵辖区 structure.
为这些问题提出的解决方案有什么?
Aqua has a transparent fee structure system for clients and families
中国和亚洲的家族需要时间来建立和发展信托。 that it works with. All costs are presented and agreed with clients
A q u a 准 备为 此做 投 资。家 族 及 其 企 业 需 要 商 业 和 ahead of taking on any business or starting a relationship.
务实 的 解 决 方 案,A q u a 拥 有这 些。虽 然 A q u a 对于
该地区来说是个新公司,但它在该地区有重要的合 Q3 What are some of the biggest issues & challenges you come
作伙伴。 across when planning for Chinese or Asian clients in general? What are
the solutions that your jurisdiction provides for these issues?
Q4 贵辖区法律中有哪些特点是这个司法辖区的
信托/基金会成为吸引投资者的最大特点? Families in the region take time to build and develop trust. Aqua
is prepared to invest this time. Families and their businesses need
在我们地区的主要优势是: commercial and pragmatic solutions. Aqua has these. Whilst Aqua is
new to the region, it has key people it works with in the region.
建立良好并受监管的服务供应商。
多年处理私人家族财富的经验。 Q4 What are some of the major features of the law that make
信托、基金会、公司结构的选择。 the trust/foundation in your jurisdiction particularly attractive to
接触最优秀的全球理财经理。 investors?
获得强大且监管良好的全球银行业
与中国企业和中国人民有着深厚的历史渊源 In our regions the key advantages are:
从双重征税协定和条约中获益
各种各样的财产持有结构使买卖有效 Well established and regulated services providers.
Many years of experience dealing with private family wealth.
Q5 贵辖区内是否有投资者需要知道的在信托和 A choice of structure be it Trust, Foundation, Company.
基金会方面的法律更新? Access to best of breed global wealth managers.
Access to strong and well regulated global banking
最新的介绍: Strong history with Chinese companies and Chinese people
Benefit from Double Taxation Agreements and Treaties
引入私人信托公司(PTC)。 Variety of property holding structures that make buying and selling
欧洲各国承认的外国信托公司。 efficient

Q5 Are there any recent developments in trust/foundation law in
your jurisdiction that investors should be aware of?

Latest Introductions:

The introduction of the Private Trust Company (PTC).
Foreign Trusts recognized across Europe.

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179Trusts, Foundations & Immigration Guide CHINA OFFSHORE

列支敦士登
Liechtenstein

Liechtenstein

Member Contribution By Allgemeines Treuunternehmen

概况 General

实体类型 信托授产安排(没有法律实体) Type of Company Trust settlement (no legal entity)

法律类型 民法 ( 建立从普通法派生的信托概 Type of Law Civil law (instituting the trust
念) concept deriving from common
law)

建立信托所需时间 大约1周 Our Time to Establish a Trust around 1 week
最低政府费用(不包括税收)
是否签订双重征税协定 200瑞士法郎(包含关税大约800 Minimum Government Fees 200CHF (in total normally
瑞士法郎) (excluding taxation) 800CHF including duties)
国外收入课税 Double Taxation Treaty Access
只有当税收协定明确也适用于信 Only if the tax treaty specifically
托 Taxation on Foreign Income also applies to trusts

信托(授产安排)是没有特点的捐 Trusts (settlements) are
赠。 他们只需支付最低企业所得 endowments without personality.
税(1200瑞士法郎) They only pay the minimum
corporate income tax (CHF 1,200)

信托资产 Trust Assets

标准货币 无最低限制, 瑞士法郎, 美元, Standard Currency CHF, USD, EUR and any common
欧元和其他可接受的通用货币 Permitted Currencies currencies acceptable, no
允许币种 minimum capital required
最低资产要求 瑞士法郎, 美元, 欧元和其他可
接受的通用货币 CHF, USD, EUR and any common
currencies acceptable
无限制
Minimum Assets Required No Limitation

受托人 Trustees

独立法人最低人数 1人 Minimum Number If Individuals 1
公司法人最低人数
无 Minimum Number No
是否要求有当地受托人 If a Body Corporate
No, but if there are only foreign
公众可否查阅记录 没有,但是如果只有外国受托人, If Local Trustee Required trustees and no Liechtenstein
会议地点 没有列支敦士登的代表, 信托就 representative is appointed, the
不能存入, 也不能在列支敦士登 trust can neither be deposited,
是否需要 注册 nor registered in Liechtenstein
持有专业资格
无 Publicly Accessible Records No

推荐在列支敦士登举行会议 Location of Meetings No, but meetings in Liechtenstein
recommended

保全 Protector

可选 Required Optional

可选 Professional Qualifications Held Optional

公众可否访问 信托契书 Publicly Accessible Trust Deed
否 No

账户 Accounts

准备要求 受托人必须保持形成信托财产的 Requirements to Prepare The trustee is required to keep
资产记录,并每年进行调整 Audit Requirements records of the assets forming the
审计要求 trust property and to adjust them
公众可否访问账户 不适用信托协议, 但是信托契约 annually
可以指定审计员
否 Not for trust settlements, but an
auditor can be appointed in the
deed of trust

Publicly Accessible Accounts No

其他 Other

法定继承权 列支敦士登的法律规定, 对潜在 Forced Heirship Rules Liechtenstein law stipulates short
是否允许迁册 的强制继承权要求有限制 limitation periods in respect of
potential forced heirship claims
是,取决于信托契书
Change in Domicile Permitted Yes, depends on the trust deed

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行政特区:列支敦士登 Country: Liechtenstein
所在地区:欧洲 Region: Europe
官方货币:瑞士法郎 Currency: Swiss franc
官方语言:德语 Languages: German
所属时区:UTC+1 Time Zone: UTC +1
电话区号:+423 Phone Code: +423
通讯设施:优秀 Communications: Good

Introduction 简


列支敦士登公国坐落在莱茵河山谷的群山山麓之 The Principality of Liechtenstein is charmingly seated on the slopes
间,阿尔卑斯山的中部,非常迷人。地理位置上, of the Rhine Valley, and is well located in the middle of the Alps.
它位于德国慕尼黑北部山丘和意大利米兰南部之 Geographically, it is situated between Munich, Germany, on the
间。2017年,Henley & Partners - Kochenov国籍质 northern side of the massif and Milan, Italy, on the southern side. In
量 指 数 将 列支 敦士登 排 名第14 位,这 意味 着列支 2017, the Henley & Partners – Kochenov Quality of Nationality Index
敦士登有极高的生活质量。 ranked the country 14th with respect to the general ranking, meaning
the country o ers an extremely high quality of life.
列支 敦 士登与欧 洲和 世界 有 着良 好 关 联。它是 欧
洲自由贸易协会、经济合作与发展组织和世界贸易 Liechtenstein is well connected to Europe and the world. It is
组织的成员国。尽管面积很小,该国的人均GDP虽 a member state of the European Free Trade Association, the
然不是世界上最高的,却几乎达到了17万欧元,这 Organization for Economic Co-operation and Development, and the
令人震惊。此外,列支敦士登的公民目前的平均寿 World Trade Organization. Despite its small size, the country's GDP
命 为82 .7岁,在全 球 排 名前十,这 意味 着他们 有足 per workforce is one of if not the highest in the world, amounting to
够的时间实现自我。 almost EUR 170,000, which is astounding. In addition, citizens of

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当然,列支 敦士登 是 发 展 才 能 和商业 机会 的完 美 Liechtenstein currently boast a life expectancy of 82.7 years, among
基地。对于家族来说,这个国家提供了很多福祉, the top 10 globally, meaning there is plenty of time for self-fulfillment.
孩 子 们 可以在 你 选 择 的 安 全社 区中成长,在 加入
国家的创新和全球劳动力之前,可以参加一流的寄 Most certainly, Liechtenstein is the perfect base for developing
宿学校和大学。这一切都是可以实现的,因为列支 your talents and business opportunities. For families, the country
敦 士登 的 教 育体系 和医 疗服 务 都 非常出色。完 美 o ers much comfort, as children can grow up in your choice of the
的社会保障和保证会伴随你一生——养老金计划 many safe neighborhood options and can attend first-class boarding
资金充足和安全,为退休提供保障。 schools and universities before joining the country's innovative
and global workforce. All this is possible because Liechtenstein's
列支 敦 士登 公 国非常 安 静祥 和,可以让你 感 觉 在 education system and medical services are excellent. Unflawed social
自己 家。历史 上有 故事说,在18 6 6 年 奥 地 利和 普 security and assurances accompany you through your life — even at
鲁士 之 间的 德 国战 争 中,列支 敦 士 登 的 军队 驻 扎 retirement age support is available through a pension scheme that is
在意大利北部的Stilfser Joch山口,比它离开时多 well funded and secure.
了一个士兵。这是最后一次部署,武装部队已经解
散,这意味着列支敦士登人民不接受军事服务。此 The Principality is a remarkably peaceful and quiet place to make
后,列支敦士登奉行中立政策。 your home. A historical anecdote states that during the German War
between Austria and Prussia in 1866, the Liechtenstein battalion
亲密值 placed at the Stilfser Joch Pass in Northern Italy came home with one
列支敦士登由于其国土面积小,而且外国居民所占 more soldier than when it left. This was the last deployment and the
比例较 高,在 签发 居 住证 和公民 身 份 许可 方面相 armed forces have been dissolved, meaning Liechtenstein people do
当严格。入境限额为每年56人。这些人中有一半是 not endure military service. Ever since, Liechtenstein follows a policy
抽签决定的——为了保证公平,另一半则是由政府 of neutrality.

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精心挑选出来的。除了欧洲经济区(EEA)外,每年 Intimate Values
还允许16名第三国公民入境,其中8人是抽签选择 Due to its small size and its already high percentage of foreign
的,另外8人是根据国民经济的需要选择的。 inhabitants, Liechtenstein is fairly restrictive when it comes to issuing
residence and citizenship permits. The cap for entry allowance is set
在公民 身 份方面,列支 敦士登 奉 行与生俱 来 的 权 at 56 persons per year. Half of these persons are drawn by lottery
利,即血 族。为了后代 获得 列支 敦士登 公民 身 份, — in order to guarantee equality of success — and the other half
母亲或父亲必须是真正的列支敦士登人。这可以 is carefully selected by the government. Apart from the European
通过婚姻或在列支敦士登居住30年来实现。有了 Economic Area (EEA), 16 third country citizens are allowed entry
这一苛刻的要求,对列支敦士登公民感兴趣的人, each year as well, with eight selected by lottery and another eight
最好去研究普通程序,向政府提出申请。在议会的 selected on the basis of the needs of the national economy.
批准下,政府将把申请提交给执政的王子,他有决
定性的一票。然而,在他们申请之前,有兴趣的申 With regard to citizenship, Liechtenstein applies birthright, the ius
请者必须通过“全民投票”,这意味着列支敦士登 sanguinis. For o spring to acquire Liechtenstein citizenship, either
十一个村庄的居民必须同意你在10年的普通住宅 the mother or the father must be a genuine Liechtensteiner. This can
之后受到欢迎。 be bypassed by marriage or by residence in Liechtenstein for a period
of 30 years. With such an arduous requirement, those interested
家族办公室,家族事务 in Liechtenstein citizenship are better o exploring the ordinary
列支 敦士登 是 建 立 家 族办 公室的一 个可行的选 procedure, i.e. application with the government. On approval by
择。公国以其优越的基础设施和公共服务,稳定的 parliament, the government will submit the application to the ruling
政治和经济而闻名。除此之外,隐私、安全、人身 prince, who has the casting vote. However, before they can apply
自由受 到法律 保 护。这 些 都 是 家 族 办 公室 想要 延 at all, interested applicants must undergo the 'popular vote', which
续几代人的必需条件。 means the inhabitants of one of Liechtenstein's eleven villages must

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列支敦士登是实现高水平、健康生活标准的主要目 agree to your being welcome after a period of 10 years of ordinary
的地。给予充分居住空间和视野,给公民提供发展 residence.
才能和业务的机会,并使生活和资产多样化,让您
生活愉悦。 Family Office, Family Affairs
Liechtenstein is a viable option to consider when establishing a family
Martin Gassner, Trust O cer o ce. The Principality stands out with its superior infrastructure
Allgemeines Treuunternehmen ATU and public services, and is renowned for its political and economic
Vaduz, Principality of Liechtenstein stability. Apart from that, privacy, security, and personal freedom are
www.atu.li protected by law. These are essential requisites for a family o ce
wanting to endure for generations.
这篇文章同时刊登在杂志:The Global Citizenship
Review – 2nd Quarter 2018. Liechtenstein is a prime destination for achieving a high — and, more
importantly, healthy — standard of living. Residents are given space
适用于 : and perspective to develop their talents and businesses as well as to
银行、基金管理、交易、金融、知识产权/许可、控 diversify life and assets; all that you need to ensure unclouded joy of
股公司、基金会和信托。 living.

离岸工具种类 : Martin Gassner, Trust O cer
股份有限公司,私人有限公司;安斯 塔 特;基 金 Allgemeines Treuunternehmen ATU
Vaduz, Principality of Liechtenstein
www.atu.li

This article has also been published in the Magazine
"The Global Citizenship Review – 2nd Quarter 2018".

Suitable for:
Banking, Fund Management, Trading, Financial, Intellectual
Property/Licensing, Holding Companies, foundations and trusts

Vehicle Types:
Company limited by shares (Aktiengesellschaft, AG); private limited
company (GmbH); establishment (Anstalt); foundation (Stiftung); trust
enterprise (trust reg.), partnership.
Capital primary business districts:
Vaduz, Schaan

Tax Burden - Business: attractive
Corporate income tax at a uniform rate of 12.5% applies to a
company' s net income/profit, irrespective of the size of that profit and
its distribution. Income and capital gains from participating interests
are exempt, and there is no time limit on the use of losses carried
forward. Furthermore, an equity capital interest deduction has been
introduced. Legal persons not pursuing economic activities can apply
to be taxed as Private Asset Structures.

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会;信托企业,合伙企业。

资本主要业务地区 :
瓦杜兹,沙安

税务负担⸺商务:
有吸引力

企业所得税税率为12.5%,适用于公司的净利润/
利润,而不考虑利润的大小及其分布。参与利益的
收 益 和资 本 收 益 是 不受限 制的,对 损 失 的 使 用没
有时间限制。此外,还介绍了股权资本利息扣除。
不追求经济活动的法人可以申请作为私有资产结
构纳税。

税务负担⸺个人:
适度,财产税适用。

工资税 ( 就业 ): Tax Burden - Individual: moderate, wealth tax applies
3% - 24%。 Wage tax (from employment): 3 to 24%
Personal income and wealth tax: maximum 8% at country level,
个人收入和财产税:在国家一级的最高税率为8%, however municipalities levy additional tax charges in the amount of
但 是,市 政当局在国家收 入 和财 富 税 率的基 础的 150-200% of the country income and wealth tax rate.
150%-200%征收额外税收。
Headline tax rates:
总体税率 : CIT 12.5% (uniform), wage tax (from employment): 3 to 24%, VAT
CIT 12.5%(统一),工资税(就业):3% - 24%,VAT 7.7%
7.7%。
Treaty Jurisdictions:
条约司法管辖区 : Liechtenstein has Double Taxation Agreements (DTA) with:
列支敦士登有双重征税协定(DTA): Andorra, Bahrain, Germany, Georgia, Guernsey, Hongkong, Iceland,
安道尔、巴林、德国、格鲁吉亚、格恩西、香港、冰 Luxembourg, Malta, Monaco, Austria, San Marino, Switzerland,
岛、卢森堡、马耳他、摩纳哥、奥地利、圣马力诺、 Singapore, Czech Republic, Hungary, Uruguay, UAE, UK
瑞士、新加坡、捷克共和国、匈牙利、乌拉圭、阿联
酋、英国。 TIEA Jurisdictions:
Liechtenstein has Tax Information Exchange Agreements (TIEA) with:
税务信息交换协议签订国: Andorra, Antigua and Barbuda, Australia, Belgium, China, Denmark,
列支敦士登的税务信息交换协议 (TIEA): Germany, Faroe, Finland, France, Greenland, India, Ireland, Iceland,
安 道 尔、安 提 瓜 和巴 布达、澳 大 利亚、比 利时、中 Italy, Japan, Canada, Mexico, Monaco, Holland, Norway, Sweden, St.
国、丹麦、德国、法罗、芬兰、法国、格陵兰、印度、 Kitts and Nevis, St. Vincent and Grenadines, South Africa, UK, USA
爱尔兰、冰岛、意大利、日本、加拿大、墨西哥、摩
纳 哥、荷 兰、挪威、瑞 典、圣 基 茨 和尼 维 斯、圣文
森特和格林纳丁斯、南非、英国、美国。

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司法辖区 Member Contribution 列支敦士登 Liechtenstein
JURISDICTIONS
Q&A





Q1 和资产保 护方面,贵辖区对中国高净 值人士 Q1 What are the key advantages of your jurisdiction in terms of
和家族向下一代传承财富方面有什么重要优势? privacy & asset protection for a Chinese HNWI or Family looking to
succeed their assets to the next generation?
一 个富有 的 国 际 性 家 族 正在 各 个 国 家寻 找 财 富 管
理的服务,除了该国的政治和经济稳定性因素之外, A wealthy international family is looking for services in countries,
这个家族可以享受超高专业度的服务,通过这些服 where, apart from the political and economic stability of that country,
务,这个家族可以实现他们的资产保护和遗产规划 the family is experiencing superior professionalism, where the family
的目的。 can protect their assets and do estate planning.

列支敦士登的金融产品即基金会、信托和贸易公司 Liechtenstein financial products that mean foundations, trusts
之间,第一眼看上去,是和其它金融辖区所能提供 and trading companies are interchangeable, at the first sight, with
的架构相类似的。而不同的地方则是列支敦士登作 structures of other jurisdictions. What is not interchangeable is the
为国际信托和基金会法领域的国际金融中心89年 89-year-old experience of the financial center of Liechtenstein in the
的丰富经验,该中心发展于1926年。列支敦士登金 international trust and foundation law fields, which started to develop
融 中 心 的 重 要 优 势 是它 与 瑞 士 之 间 在 1924 年 签 订 already in 1926. Substantial key elements of the financial center of
的海关协定,并把瑞士法郎作为它的法定货币。 Liechtenstein are the customs agreement with Switzerland of 1924, the
takeover of the Swiss franc as a legal currency.
Q2 信托和基金会是否贵辖区的首选架构?为什
么这么认为?您是否觉得未来会有所变化? Q2 Are trusts and foundations in your jurisdiction the preferred
structure for clients? Why do you believe that is? Do you expect any
信托和基金会是世界各地富有家族的首选架构,为 changes in that preference in the future?
他们的财富传承给下一代早做准备。为了达到财富
保全的目的,资产需要一个稳定和客观的环境,不 Trusts and foundations are the preferred structure for wealthy families

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会受到只顾眼前利益的个人的影响,而是考虑到整 moving around in the world and preparing for the transfer of wealth
个 家 族 的 大 局 利 益。信 托 和 基 金 会 对 准 备 转 变 居 from one generation to the next generation. In order to preserve
住地或国籍,或者只是想保证财富和当初设想的用 wealth, assets need a stable and objective environment, free from
途一致的家族来说,如果他们不熟悉所在国的新法 personal short sighted interests or influence which is not in the
规,就 能 很 好地 利 用 这一工具。如 果 财 富在 没有 正 long term interest of the overall family. Trusts and foundations are
确信托或基金会架构的情况下直接持有或通过离 excellent tools as preparation for families who change their residences
岸实体来持有,家族就有可能对家族成员或债权人 or nationalities if they are not familiar with the new laws in the host
的攻击而感到不知所措。 country, or simply want to make sure that the wealth has the destiny
the family initially planned. If wealth is held directly or via offshore
家族的需求不见得真的会改变,所以他们的喜好是 entities without appropriate trust or foundation structure, the families
保持一致的,虽然复杂程度会在自身税法,CRS 和 might be surprised with the outcome if assets are attacked by family
相关银行日益收紧监管的情况下大量增加。资产保 members or creditors.
护很多情况下可以从不同国家的法律仲裁中获益,
各国之间的合作程度越高,则所获得的结果就会越 The family needs do not really change, so the preferences stay,
好。一名专业受托人对架构来说是很重要的第一步, although the complexities increase substantially above all in the
也许会通过法庭如何衡量一个架构的有效程度而 light of the own tax laws, the CRS and increased scrutinity by
成为各个信托 / 基金会之间的极大区别。 correspondence banks. Asset protection quite often benefits from
legal arbitrages from one country to the other, and the more there is
Q3 在为中国或亚洲客户进行财富规划时,你们遇 cooperation between countries, the more difficult it may be to obtain
到的最大问题和挑战是什么? the result. Here a professional trustee is the most important first
step for the structuring, and it may be a big difference from trust/
总的来说,中国家族和部分亚洲的家族并没有足够 foundation structure to the other by giving an answer on how a court
的时间来了解信托或基金会的运营方式。他们会聆 may consider the effectiveness of a structure.
听,但最终会根据价格、银行的规模或朋友推荐的
信 托 公司 来 做 决 定。尽管 如 此,他 们 并 不 会 坐下 来 Q3 What are some of the biggest issues & challenges you come
仔 细 思考自己 的 特 定 问 题。也 不 会 考虑 到 适 合A 国 across when planning for Chinese or Asian clients in general ? What
的解决方案不见得就适合B国的家族。专业受托人 are the solutions that your jurisdiction provides for these issues?
需要一个受教育良好的家族向他们表达需求,而不
会有各种异想天开的想法。富有家族应该避免寻求 Chinese families and partially Asian families in general do not reserve
投 资 回 报,并和 银 行 沟 通,银 行 也可 以 同 时 通 过 它 sufficient time to understand the effects of a trust or foundation
done in one way or the other. They listen, but finally decide on the
basis of the price tariffs, the size of a bank or trust company or
recommendation of a friend. However they do not sit down and think
about their specific problems. And do not think about the problem
that a solution for a family in country A is not a solution for a family
in country B. A professional trustee needs an educated family who
expresses their needs and is not jumping from one idea to the other
within seconds. And wealthy families should avoid looking for return
on investments and speak to bankers who in the same time sell them
a trust or foundation in their trust department. Needless to say that
such a trust or foundation is normally not worth the money the clients
pay because the structure does not consider the problems of the
wealthy family. There is not an easy solution to this, simply be patient,
prepare booklets and material to address the specific needs and slowly
dig into the market. That is what ATU with its 89 years of professional

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们的信托部门向他们销售信托或基金会。无需多言 knowledge does.
的是,这种信托或基金会通常并不能体现顾客所支
付的价值,因为这一架构并没有考虑到富有家族本 Q4 When was trust and foundation law introduced in your
身 的 问 题。并没有一 个 简 单 的 解 决 方 案,只 要 耐心 jurisdiction?
等 待,准 备充 分 的 材 料 来 表 达自己 的 需 求,并逐 渐
深入市场。这就是ATU和它89年的丰富经验能为您 The respective laws were enacted in 1926, so what is not
带来的好处。 interchangeable from one country to the other is the 89-year-
old experience of the financial center of Liechtenstein in the
Q4 贵辖区是什么时候引入信托或基金会法的? international trust and foundation law fields. When you look at the
various foundation laws in different countries which introduced the
相关的法规颁布于1926年,国与国所能提供的不同 foundation law in the last 20 years, you see that all of them studied
之处就是列支敦士登作为金融中心的89年的在国 the legal basis in Liechtenstein and copied to a large extent the
际 信 托 和 基 金 会 法 律 领 域 的 丰 富 经 验。纵 观 不 同 Liechtenstein foundation law. Liechtenstein foundations have for
国家在过去20年里颁布的各种基金会法,可以看到 Chinese families a big advantage compared to trusts as the owner of
所有国家都研究了列支敦士登的基本法理并复制 the assets is not the trustee/director but the foundation itself. So if
了列支敦士登基金会法中的很大一部分。与信托相 you kick out the director/board of the foundation, the owner of assets
比,列支敦士登基金会为中国的家族提供了很大的 is not changed, what is completely different from the trust concept.
优势,其资产的所有人并不是受托人 / 董事,而是
基金会本身。所以如果你把董事踢出基金会,资产 Q5 Are there any recent development in trust/foundation law in
所有人并没有变更,这是和信托概念完全不同的地 your jurisdiction that investors should be aware of?
方。
There are no recent major changes in the trust/foundation law in
Q5 是否有投资者需要知晓的最新发展和更新信 Liechtenstein. However there are important changes which will have
息? a deep impact on any wealthy family: The increased appetite of
organizations and states for data and the readiness to exchange those
between countries.

On 1 July 2015 China's National People's Congress approved the
signature of the Multilateral Convention for Mutual Assistance in Tax
Matters. The Multilateral Convention contains provisions for mutual
assistance in various ways. These include exchange of information
on request, spontaneous information exchange, tax examinations in
other countries, simultaneous tax examinations and assistance in tax
collection. The agreement contains provisions to protect taxpayers'
rights. The agreement allows the option to engage in automatic
exchange of information where parties agree to this.

In case the account holder is a foundation/trust, then the information
transferred will be on settlors, protectors, trustees, beneficiaries and
other controlling persons. Here a professional trustee may outline to
wealthy families the differences from one foundation/trust structure
to the other and what this may have as consequence to answer which
names and which data will be sent out or not (normally by the bank).
Depending on the way a foundation or trust is set up, for example a
participation and the capital gains out of a sale may be reportable

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列支敦士登的信托 / 基金会法在最近并没有大的改 or not. Family Foundations and trusts are a wealth planning tool,
变。不过对所有的富有家族来说是有一些重大的更 also in times of increased exchange as the main object of the Family
新的:组织机构和国家不断增长的需求和国与国之 Foundation/Trust is wealth preservation, succession planning,
间交换上述数据的意愿。 inheritance matters, creditor protection and tax optimization. Here a
professional trustee can offer and recommend certain opportunities
2015年7月1日,中国的人大批准了《多边税收互助公 and demonstrate the effects by drafting the appropriate foundation/
约》。公 约 包含了通 过 多种 途 径 互 助 的 条 款。这 些 trust deed, considering the right country and bank network. And the
条款包括在被要求的情况下进行信息交换,自发的 trustee may be able to explain why a trust or foundation which holds
信息交换,其它国家进行的税务调查,同步进行的 a production company directly or via a Hong Kong company in China
税务调查和征税协助的内容。协定包含了保护纳税 can offer a completely different solution with respect of the CRS
人权利的条款。协定还允许在各方同意的前提下进 compared to stuctures which only hold bank accounts. To define these
行信息自动交换的选项。 elements, carve out the best solution to obtain asset protection, this
is our daily business, in order the client can benefit in this world of
在账户持有人作为基金会 / 信托的情况下,信息将 transparency, from where nobody can escape.
在财产授予人、保护人、受托人、受益人和其它控制
人之间传递。此处一名专业的受托人可以向富有家
族简单概述一个基金会、信托架构和另一个之间的
区别,这也有可能回答哪些姓名和什么数据将会发
出去(一般由银行发送)。取决于基金会或信托的组
建方式,比方说,一项销售的资本利得是否应该被
上报。

家族基金会和信托是一种财富管理工具,在家族基
金会 /信托财富保全、传承规划、遗产事务、债权人
保护和税务优化方面作为重点。一名专业受托人可

以提供或建议特定的机遇,并通过起草正确的基金
会 / 信托契约来演示其效果,把对正确的国家和银
行网络的选择作为考虑因素。

受托人可以解释为什么一个通过一家香港公司直接
持有一家生产企业的信托或基金会可以就 CRS 提
供一个完全不同的解决方案,与一个仅仅持有银行
户口的架构相比有什么不同。为了定义这些相关元
素并找出获得资产保护的最佳方案,是我们的日常
业务,我们的客户能够从这个无人能够规避的日益
透明化的世界中获得利益。

来源:ATU 受托人董事会成员 Roger Frick
Contributed by Roger Frick, Member of the
Board of Trustees, ATU

191Trusts, Foundations & Immigration Guide CHINA OFFSHORE

大洋洲

OCEANIA

新西兰
New Zealand

New Zealand

Member Contribution By New Zealand Trustee Services

概况 General

实体类型 信托 Type of Company Trust

法律类型 普通法 Type of Law Common
建立信托所需时间
最多3周。总时间取决于所需的文 Maximum of 3 weeks. Overall
最低政府费用(不包括税收) 件,包括提交和接受的所有 KYC Our Time to Establish a Trust timing will depend on of
是否签订双重征税协定 required documentation
要求。 including all KYC requirements
being submitted and accepted.
信托注册费270.00新西兰元,年度 Minimum Government Fees
Trust registration fee of
建档费50新西兰元 (excluding taxation) NZD$270.00 and annual filing
NZD$50
是 Double Taxation Treaty Access
Yes

永久所有权期限 80年 Perpetuity Period 80 years

信托资产 Trust Assets

标准货币 任何 Standard Currency Any

允许币种 任何 Permitted Currencies Any

最低资产要求 无 Minimum Assets Required None

受托人 Trustees

独立法人最低人数 一名新西兰居民受托人 Minimum Number If Individuals One NZ resident trustee

公众可否查阅记录 否 Publicly Accessible Records No
会议地点 Location of Meetings
任何地方,包括 skype 和其他远程 Anywhere including skype and
会议方法。 other remote meeting methods.

保全 Protector

是否允许 是 Permitted Yes

持有专业资格 无要求 Professional Qualifications Held Not required

信托契书 Trust Deed

公众可否访问 否 Publicly Accessible No

账户 Accounts

准备要求 是 Requirements to Prepare Yes

审计要求 只需内部 Audit Requirements Internal only

公众可否访问账户 否 Publicly Accessible Accounts No

是否允许私人信托公司 其他 Private Trust Companies Other
法定继承权 否 Permitted No
不适用 Not applicable
Forced Heirship Rules

194 | 9th Annual

司法辖区
JURISDICTIONS

行政特区:新西兰 Country: New Zealand
所在地区:南太平洋地区 Region: South Paci�c
官方货币:新西兰元 Currency: New Zealand dollar
官方语言:英语 Islands Dollar
所属时区:UTC+13 Languages: English
电话区号:+64 Time Zone: UTC +12
通讯设施:优秀 Phone Code: +64
Communications: Excellent

Introduction 简


新 西 兰 是 一 个对 商 业 非 常 友 好 的 国 家,拥 有 强 大 的 New Zealand is a very business friendly country with strong
专业服务、普通法和良好的公司法,并拥有健全和公 professional services, common law and good company law and has
平 的 税 收 制 度,特 别 是 在 涉及与 外 国 信 托 有关 的 离 a sound and fair tax system, in particular as it relates to taxation of
岸 资 产 税 收 方 面。新 西 兰 连 续 第 二 年 在《世界 银 行 offshore assets in relation to foreign trusts. For the second year in
2018年营商环境报告》(World Bank Doing Business a row, New Zealand has claimed top spot in the World Bank Doing
2018 report) 中位居榜首,超过其他190个经济体。 Business 2018 report for ease of doing business, ahead of 190 other
新西兰是一个富裕的太平洋国家,由两个文化群体主 economies. New Zealand is a wealthy Pacific nation dominated by two
导 : 欧洲血统的新西兰人 ; 毛利人,波利尼西亚殖民 cultural groups: New Zealanders of European descent; and the Maori,
者的后代。 the descendants of Polynesian settlers.
It is made up of two main islands and numerous smaller ones. Around
它由两 个主 要 岛 屿 和 许 多 较小 的岛 屿 组 成。大 约 四 three-quarters of the population lives on the North Island, which is
分之三的人口居住在北岛,这里也是首都惠灵顿的所 also home to the capital, Wellington.
在地。 Agriculture is the economic mainstay, but manufacturing and
tourism are important. Visitors are drawn to the glacier-carved
农业是经济支柱,但制造业和旅游业很重要。游客们 mountains, lakes, beaches and thermal springs. Because of the islands'

195Trusts, Foundations & Immigration Guide CHINA OFFSHORE

Member Contribution

被冰川雕刻的山脉、湖泊、海滩和温泉所吸引。由于
岛屿地理上的隔离,许多动植物是这个国家特有的。

税率

新西兰最高的个人所得税是对于收入7万新西兰元以
上征收33%。在天平的另一端,最高14000美元的收
入税率为10.5%。公司和企业的税率统一为28%。

离岸工具种类 :
个体户、合伙企业、私人公司、透明公司 (LTC) 及公开
上市公司

首都 :
惠灵顿

最大城市及主要商业区 :
奥克兰

关系良好国家
澳大利亚,南太平洋国家

关系不佳国家 : geographical isolation, much of the flora and fauna is unique to the
朝鲜,伊朗,马里,南苏丹,中非共和国,也门,几内 country.
亚比绍,利比亚,厄立特里亚,黎巴嫩,ISIL( 达伊沙), Tax rates
基地组织和塔利班,刚果民主共和国,苏丹,索马里,
伊拉克 New Zealand's top personal tax rate is 33% for income over NZ$70,000.
At the other end of the scale, the tax rate is 10.5% on income up to
税务负担 - 商务 $14,000. Companies and corporates are taxed at a flat rate of 28%.
中等
Vehicle types:
税务负担- 个人 Sole trader, partnerships, private companies, look-through companies
中等 (LTC) and
public listed companies
销售及服务税 :
GST 15% Capital City:
Wellington
协议签订司法辖区 :
新西兰和以下国家 DTAs 和协议生效 : Largest city and primary business district:
澳大利亚、奥地利、比利时、加拿大、智利、中国、捷 Auckland
克共和国、丹麦、斐济、芬兰、法国、德国、香港(中国)、
印度、印度尼西亚、爱尔兰、意大利、日本、韩国、马 Good relationships
来西亚、墨西哥、荷兰、挪威、巴布亚新几内亚、菲律 Australia, south pacific nations
宾、波兰、俄罗斯联邦、萨摩亚、新加坡、南非、西班牙、
瑞典、瑞士、台湾、泰国、土耳其、阿拉伯联合酋长国、 Bad relationships:
英国、美国、越南

196 | 8th Annual

司法辖区
JURISDICTIONS

税收信息交换协议签订国 : North Korea, Iran, Mali, South Sudan, Central African Republic,
安圭拉,巴哈马,英属维尔京群岛,开曼群岛,库克 Yemen, Guinea-Bissau, Libya, Eritrea, Lebanon, ISIL (Da’esh), Al- Qaida
群岛,库拉索,多米尼加,直布罗陀,根西,马恩岛, and the Taliban , Democratic Republic of the Congo, Sudan, Somalia,
泽西,马绍尔群岛,荷属安的列斯群岛,纽埃,圣文 Iraq
森特和格林纳丁斯,圣马力诺,圣马丁岛,特克斯和
凯科斯群岛,瓦努阿图 Tax burden – Business
Medium
税务管理 ( 适用 CRS 标准的可报告司法管辖区 )
安道尔、阿根廷、澳大利亚、奥地利、比利时、巴西、 Tax burden – Individual
保加利亚、加拿大、智利、中国、哥伦比亚、克罗地亚、 Medium
捷克共和国、丹麦、爱沙尼亚、法罗群岛 , 芬兰 , 法国 ,
德国,直布罗陀,希腊,格陵兰岛,根西岛,香港 (中国)、 Sales and service tax:
匈牙利、冰岛、印度、印度尼西亚、爱尔兰 , 马恩岛 , GST 15%
以色列 , 意大利 , 日本 , 泽西岛 , 韩国、拉脱维亚、列支
敦士登、立陶宛,卢森堡、马来西亚、马耳他、毛里求斯、 Treaty Jurisdictions:
墨西哥、摩纳哥、荷兰、挪威、波兰、葡萄牙、俄罗斯 New Zealand has DTAs and protocols in force with:
联邦、圣马力诺、沙特阿拉伯、塞舌尔、新加坡、斯洛 Australia, Austria, Belgium, Canada, Chile, China, Czech Republic,
伐克共和国、斯洛文尼亚、南非、西班牙、瑞典、联合 Denmark, Fiji, Finland, France, Germany, Hong Kong(China), India,
王国、乌拉圭 Indonesia, Ireland, Italy, Japan, Korea, Malaysia, Mexico, Netherlands,
Norway, Papua New Guinea, Philippines, Poland, Russian Federation,
Samoa, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan,
Thailand, Turkey, United Arab Emirates, United Kingdom, United States
of America, Viet Nam

New Zealand has TIEAs in force with:

Anguilla, Bahamas, British Virgin Islands, Cayman Islands, Cook Islands,
Curaçao, Dominica, Gibraltar, Guernsey, Isle of Man, Jersey, Marshall
Islands, Netherlands Antilles, Niue, Saint Vincent and the Grenadines,
San Marino, Sint Maarten, Turks and Caicos Islands, Vanuatu

Tax Administration (Reportable Jurisdictions for Application of CRS

Standard)

Andorra, Argentina, Australia, Austria, Belgium, Brazil, Bulgaria,
Canada, Chile, China, Colombia, Croatia, Czech Republic, Denmark,
Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece,
Greenland, Guernsey, Hong Kong (China), Hungary, Iceland, India,
Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Korea, Latvia,
Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius,
Mexico, Monaco, Netherlands, Norway, Poland, Portugal, Russian
Federation, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak
Republic, Slovenia, South Africa, Spain, Sweden, United Kingdom,
Uruguay

197Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 Member Contribution 新西兰 New Zealand
JURISDICTIONS
Q&A





Q1 在隐私和资产保护方面,贵辖区对中国高净值 Q1 What are the key advantages of your jurisdiction in terms of
人士和家族向下一代传承财富方面有什么重要优 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
势? to succeed their assets to the next generation?

新西兰是南太平洋的一个主权国家,法律在设立新 New Zealand is a sovereign state in the South Pacific and law
西兰外国信托时特别创造了独特的利益,因为新西 specifically creates unique benefits when establishing a New Zealand
兰信托法特别承认保护者 / 任命者的作用。 Foreign Trust, as New Zealand Trust Law gives special recognition on
the role of the Protector/Appointor.
该 国 政 治 稳 定,法 律 制 度 发 达,尊 重 法 治。有一 个
独立的司法系统和一个基本的法定法律体系,为结 The country is politically stable and has a developed legal system,
果提供确定性,特别是在信托的税收方面。 with respect for the rule of law. There is an independent judiciary,
and a substantially statutory system of law providing certainty as to
新西兰拥有非常强大的银行系统,是一个国际金融 outcomes, particularly in regard to the taxation of trusts.
服务中心,有管理信托的重要历史。
New Zealand has a very strong banking system and is an international
根 据 2017年 的 调 查 结 果, 新 西 兰 在 清 廉 印 象 financial services centre with a significant history of administering
指 数 (Transparency International Corruption trusts.
perception Index) 排名中排名第一。该指数每年都
会发布一次,以突显透明在全球的重要性。 New Zealand based on the 2017 findings sits at number one in
the Transparency International Corruption Perceptions Index,
新西兰外国信托的受托人拥有广泛的自由裁量权, which is produced each year to highlight the global importance of
赋予他们灵活性,但不会损害受益人的利益。 transparency.

Q2 价格方面,在贵辖区内设立信托/基金会的价 The trustees of NZ foreign trusts have wide discretionary powers,

198 | 9th Annual

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