Trust: instituto jurídico estrangeiro aplicável no planejamento sucessório no Brasil

Abstract

Trust is a foreign legal institution, through which a settlor (Settlor) transfers an asset to another person (Trustee), based on a fiduciary relationship, so that this manage, under a special asset protection regime, in the interests of third parties (Beneficiaries). Recognized for its versatility, this legal institute is used in succession planning, as a rule, to protect the assets of the author of the inheritance and guarantee income to his heirs. Using the qualitative bibliographic method, we sought know the origins of the Trust, its essential characteristics and its effectiveness in succession planning in Brazil. From this research, it was observed that the Trust faces obstacles to its full effectiveness in the Brazilian legal system, considering that the its attributes of dual ownership and asset segregation have no legal provision, as well as because the country is not a signatory to the Hague Convention on the law applicable to Trust and recognition.