家族資產傳承運用工具之探討－以高額保單為例

隨著國人風險意識日趨成熟，成功的企業家隨著財富的積累和家族資產的增長，家族資產的傳承和管理變得日益複雜，許多家庭在面臨資產傳承問題時遇到了困惑和挑戰，傳統的資產傳承方法可能受到稅務法規的限制。故本研究主探討家族資產傳承工具之運用以高額保單為例，經由文獻收集與探討，並透過與資產二億之企業主年齡介於55–75歲的族群，進行度深度訪談，藉以了解高資產族群對配置高額保單的態度，及現階段對於資產傳承工具之配置方式及態度分析，並提出可行建議與做法。本研究分析結果顯示高產族群在資產配置都著重不動產為傳承工具，股權移轉也有54%開始進行，保單規劃以儲蓄理財為目的，本研究重要發現企業主對高額保單在產傳承的運用有槓桿倍數功能功能，可破除特留分功能，企業主尚未完全解與運用，及對於建構高額保單為合約傳承方式進行資產傳承，企業主不清楚的比例高達72%。本研究之研究結果所指出的相關管理意涵，可供作為企業主高資產族群進行家族資產傳承工具之運用，使用高額保單進行資產保全與指定分配之借鑒參考以及作為後續研究的理論發展基礎。

關鍵字

家族資產傳承；高額保單；人壽保險

並列摘要

This study focuses on the use of family asset succession tools, using high-value insurance policies as an example. Through literature collection and discussion, as well as in-depth interviews with business owners aged 55-75 with assets of 200 million, this study aims to understand the attitudes of high-net-worth individuals towards allocating high-value insurance policies and analyze their current attitudes and methods of asset succession tool allocation. Feasible suggestions and practices are proposed. The analysis of this study shows that high-net-worth individuals mainly focus on real estate as a succession tool for asset allocation, with 54% also engaging in equity transfers. Insurance planning is aimed at savings and financial management. An important finding of this study is that business owners perceive high-value insurance policies to have leverage and multiplier functions in asset succession, which can overcome the limitations of specific reserved portions. However, business owners have not fully understood and utilized this potential, and 72% of them are unclear about using high-value insurance policies as a contractual inheritance method for asset succession. The management implications indicated by the research findings can serve as references for business owners of high-net-worth families in utilizing family asset succession tools, using high-value insurance policies for asset preservation and designated distribution, and as a theoretical foundation for future research.