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遗嘱信托相比于信托形式,具有很大的优越性,但遗嘱信托在我国尚处于起步阶段,各项制度均未健全。当前我国《继承法》中遗嘱继承的方式存在诸多不完善之处,过度强调所有权的转移,所能调整的范畴仅为遗产的转移,因此,有必要在我国完善遗嘱信托的构建,但当前我国《信托法》中的遗嘱信托相关制度都存在缺陷,以受托人的承诺为信托成立的要件,与遗嘱构成矛盾,信托中的财产登记制度将导致遗嘱信托难以实现,同时信托并无存续期限的限制,因此遗嘱信托的构建应当从这些缺陷入手,以期更好地实现遗产的传承。
Compared with the form of trust, the testamentary trust has great superiority. However, the testamentary trust is still in its infancy in our country and all the systems are not perfect. At present, there are many imperfections in the way of testamentary succession in our country’s Succession Law. Overstressed the transfer of ownership, the only category that can be adjusted is the transfer of inheritance. Therefore, it is necessary to perfect the construction of the testamentary trust in our country. However, at present, The trust trust system in the Trust Law has defects. The trustee’s promise is the key element of the trust establishment, which conflicts with the will. The property registration system in the trust will make it difficult to realize the will trust and the trust has no duration Therefore, the construction of the testamentary trust should start from these defects, in order to better inherit the inheritance.