概观外国授予人信托

在美国，目前《联邦税法》、《税法细则》及联邦法院均尚未明确定义外国授予人信托」。实务上，「外国授予人信托」通常是指满足以下三项要件的「机构」 ：

(1)依《税法细则》§§ 301.7701-1及301.7701-4，该机构应被「歸类」为「基于联邦税目的」之「信托」；

(2)依《联邦税法》§§ 671- 679，应将该机构所涉的「授予人或其他人」「当作」「信托所有权人」为税务处理；且

(3)依《税法细则》§ 301.7701-7，该机构应被「歸類」为「外国信托」(参美国联邦第五巡回上诉法院于Rost v. U.S. 一案在2022年对《联邦税法》 § 7701及《税法细则》§ 301.7701-7的阐释)。

Overview of Foreign Grantor Trusts

As of today, the term “Foreign Grantor Trust”(“FGT”) has not been clearly defined by U.S. Internal Revenue Code (“IRC”), Treasury Regulations (“TR”) or federal courts. In practice, unless the context otherwise requires, a FGT generally means an organization  which:

(1)shall be classified as a trust for federal tax purposes under TR §§ 301.7701-1 & 301.7701-4;

(2)involves a grantor or another person who shall be treated as the owner of any portion of a trust under IRC §§ 671 – 679; and

(3) shall be classified as a foreign trust under TR § 301.7701-7. See Rost v. USA, No. 21-51064 (5th Cir. 2022).