概要

This is Unit 17 of the "Trust Training Certificate" ("TTC") (version 2.0) training programme.

It consists of one module:
Module 19: Trusts and Issues for PRC Nationals

For details on the topics to be covered, please refer to the 'Content' section below.

Click the links below to register for the full TTC (Version 2.0) Part B Training Programme and Examination:
- Stream 1
- Stream 2

宗旨

At the end of this Module students will:

1. understand how PRC trust law compares with trust law in common law jurisdictions;
2. understand the reasons why Chinese clients wish to make foreign trusts and the types of trust which they require;
3. be aware of and list the challenges of compliance for Chinese clients;
4. be able to explain the consequences of dual nationality of Chinese clients with regard to trusts and assets; and
5. understand how Chinese taxation specifically impacts Chinese clients as Settlors and as Beneficiaries.

內容

This Module covers the following issues:-

• Comparison of PRC Trusts with Common Law Trusts;
• Types of Trust required and reasons for this;
• Challenges of compliance requirements such as KYC, AML, SOF and SOW;
• Special issues and consequences of dual nationality;
• The need for and use of Foreign Grantor Trusts (for the USA) and Granny Trusts (for Canada);
• Trusts and PRC nationals – onshore versus offshore;
• Hong Kong Trusts which are available to PRC Nationals; and
• Overview of tax provisions –

-    PRC nationals as settlors and beneficiaries; and

-    PRC settlors with US Beneficiaries

對象

This course is primarily designed for individuals who are interested in obtaining the "Trust Training Certificate" to qualify for the Hong Kong Trustees' Association Certified Trust Practitioner™ designation.

It is also relevant for individuals seeking a comprehensive understanding of the course subject matter and those planning to enter the Trust industry sector.

資產財富管理業先導計劃 - 專業培訓資助計劃

本課程已被審批為「提升資產財富管理業人才培訓先導計劃」（以下簡稱「資產財富管理業先導計劃」 其下之「專業培訓資助計劃」（以下簡稱「本計劃」）。本計劃旨在提升資產財富管理業在職從業員的專業能力水準及協助金融服務業內其他從業員學習所需的知識和技能，使他們能投身資產財富管理業。合資格之申請人按香港證券及投資學會之要求完成課程後將可獲香港特區政府資助80%學費，上限為HK$15,000。 香港證券及投資學會為資產財富管理業先導計劃之執行機構，有關申請要求之細則及手續，請參閱專為資產財富管理業先導計劃而設之網站(https://www.wamtalent.org.hk/)。

Click here if you wish to register for full Part B Stream 1 training programme and examination.

Click here if you wish to register for full Part B Stream 2 training programme and examination.