{"id":2660,"date":"2023-01-13T20:50:35","date_gmt":"2023-01-13T12:50:35","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?p=2660"},"modified":"2026-08-23T19:58:31","modified_gmt":"2026-08-23T11:58:31","slug":"trust-law","status":"publish","type":"post","link":"https:\/\/fdlaw.com.tw\/en\/blog\/trust-law\/","title":{"rendered":"The 3-zig IRS lost! Zhang Rongfa&#039;s &quot;total amount of inheritance&quot; was unexpectedly exposed! Whether trust property belongs to inheritance? Lawyer Li Yusheng explains"},"content":{"rendered":"<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"The 3-zig IRS lost! Zhang Rongfa&#039;s &quot;total amount of inheritance&quot; was unexpectedly exposed! Whether trust property belongs to inheritance? Lawyer Li Yusheng explains\" width=\"1290\" height=\"726\" src=\"https:\/\/www.youtube.com\/embed\/lTqT5PxfEfg?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n\n\n<style id=\"fdlaw-blog-polish-style-trust-law-20260706\">\nbody.postid-2660 .entry-content{--fdlaw-ink:#27313b;--fdlaw-muted:#5f6d7a;--fdlaw-blue:#1f5f8b;--fdlaw-line:#d9e5ee;}\nbody.postid-2660 .entry-content p{line-height:1.9;color:var(--fdlaw-ink);font-size:17px;margin-bottom:1.15em;}\nbody.postid-2660 .entry-content h2.wp-block-heading{margin-top:2.15em;margin-bottom:.75em;padding:0 0 .45em .75em;border-left:5px solid #1f5f8b;border-bottom:1px solid #d9e5ee;color:#17384f;font-size:1.55em;line-height:1.35;}\nbody.postid-2660 .entry-content h3.wp-block-heading{margin-top:1.6em;margin-bottom:.65em;color:#24485f;font-size:1.18em;line-height:1.45;}\nbody.postid-2660 .entry-content a{color:#1f5f8b;text-decoration-thickness:1px;text-underline-offset:3px;font-weight:600;}\nbody.postid-2660 .fdlaw-summary-card,body.postid-2660 .fdlaw-faq-block{margin:1.6em 0 2.1em;padding:1.35em 1.45em;border:1px solid #d9e5ee;border-left:5px solid #1f5f8b;border-radius:8px;background:#f7fbff;box-shadow:0 8px 22px rgba(30,78,112,.08);}\nbody.postid-2660 .fdlaw-summary-card h2,body.postid-2660 .fdlaw-faq-block h2{margin:0 0 .75em;padding:0;border:0;color:#17384f;font-size:1.32em;line-height:1.35;}\nbody.postid-2660 .fdlaw-summary-card ul{margin:.2em 0 0 1.2em;padding:0;}\nbody.postid-2660 .fdlaw-summary-card li{margin:.55em 0;line-height:1.75;color:#31404c;font-size:16.5px;}\nbody.postid-2660 .fdlaw-summary-card strong,body.postid-2660 .fdlaw-faq-block strong{color:#163f5d;}\nbody.postid-2660 .fdlaw-faq-block h3{margin:1em 0 .35em;color:#24485f;font-size:1.08em;line-height:1.45;}\nbody.postid-2660 .fdlaw-faq-block p{background:#fff;border:1px solid #e3ebf2;border-radius:6px;padding:1em 1.1em;margin:.35em 0 1em;}\nbody.postid-2660 .entry-content h3.wp-block-heading + p{background:#fbfdff;border:1px solid #e3ebf2;border-radius:6px;padding:1em 1.1em;}\nbody.postid-2660 .entry-content p:has(a[href*=\"line.me\"]),body.postid-2660 .entry-content p:has(a[href^=\"tel:\"]){background:#fff8ec;border:1px solid #f0d8ae;border-radius:8px;padding:1em 1.15em;font-weight:600;}\n@media (max-width:768px){body.postid-2660 .entry-content p{font-size:16px;}body.postid-2660 .entry-content h2.wp-block-heading{font-size:1.35em;}body.postid-2660 .fdlaw-summary-card,body.postid-2660 .fdlaw-faq-block{padding:1.15em 1.05em;}}\n<\/style>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">3-bar<a href=\"https:\/\/fdlaw.com.tw\/en\/tax\/\">IRS<\/a>He lost! Chang Yung-fa&#039;s &quot;total estate amount&quot; unexpectedly revealed! Does trust property belong to the estate? Lawyer Li Yu-sheng explains \/ Next TV News, Era News<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">One TV News:<a href=\"https:\/\/www.nexttv.com.tw\/NextTV\/News\/Home\/Finance\/2023-01-13\/1029385.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nexttv.com.tw\/NextTV\/News\/Home\/Finance\/2023-01-13\/1029385.html<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">The late Evergreen Group founder Zhang Rongfa used to be included in Taiwan&#039;s rich list. His total estate has now been unexpectedly exposed. Zhang Guozheng, the third son of the eldest son, believed that the IRS had made an error in calculating his father&#039;s overseas inheritance. He filed an administrative lawsuit and claimed a tax deduction of 98.53 million yuan. The court rejected it. The judgment mentioned that Zhang Rongfa left 24.7 billion yuan to his seven heirs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">Are trust properties part of an estate? Legal issues explained<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Lawyer Li Yusheng said that the so-called overseas trust rights and interests are to sign a trust contract overseas and trust overseas properties.<br>As for the trust property, assuming it has not been distributed to the beneficiaries in accordance with the trust deed, the Internal Revenue Service may still determine that the property is the inheritance of the decedent based on the principle of substantive taxation. If the heirs or others have any objections to this part, they need to provide relevant information to support it.<br>Since Zhang Guowei is the beneficiary of the trust and a related person in the trust contract, when the facts are unclear, the court asks him to provide relevant information, and in the end it is the judge who makes the determination. In this case, the IRS believed that Zhang Rongfa had transferred a large amount of property abroad, so it recognized the inheritance. If the heirs could not provide relevant evidence and believed that it had been distributed according to the trust deed, etc., then the IRS&#039;s determination would be considered reasonable by the court.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">\u2796\u2796\u2796\u2796\u2796\u2796\u2796\u2796<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Line\uff1a<a href=\"https:\/\/line.me\/ti\/p\/@fdlaw\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/line.me\/ti\/p\/@fdlaw<\/a><br>Tel:<a href=\"tel: 886277093611\" target=\"_blank\" rel=\"noreferrer noopener\">0277093611<\/a><br>Facebook:<a href=\"https:\/\/www.facebook.com\/fudalawyer\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.facebook.com\/fudalawyer<\/a><br>website:<a href=\"https:\/\/fdlaw.com.tw\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/fdlaw.com.tw\/<\/a><br>e-mail:<a href=\"mailto:info@fdlaw.com.tw\" target=\"_blank\" rel=\"noreferrer noopener\">info@fdlaw.com.tw<\/a><\/p>\n\n\n\n<div class=\"wp-block-group fdlaw-faq-block is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Do family law cases always have to go to court?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. An assessment of agreement, mediation, or litigation can be conducted first, and the appropriate course of action should be chosen based on the urgency of the case, the evidence, and the positions of both parties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What evidence should be prepared for family disputes?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the case, it may require household registration information, property information, remittance records, conversation records, child care facts, or estate documents.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What matters can a family lawyer assist with?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It can assist with divorce, parental rights, child support, meeting arrangements, distribution of remaining property, inheritance, wills and estate division, etc.<\/p>\n<\/div>\n\n\n\n<script id=\"fdlaw-generated-faq-schema-trust-law-20260706\" type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u5bb6\u4e8b\u6848\u4ef6\u4e00\u5b9a\u8981\u4e0a\u6cd5\u9662\u55ce\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u4e0d\u4e00\u5b9a\u3002\u53ef\u5148\u8a55\u4f30\u5354\u8b70\u3001\u8abf\u89e3\u6216\u8a34\u8a1f\uff0c\u4f9d\u6848\u4ef6\u6025\u8feb\u6027\u3001\u8b49\u64da\u8207\u96d9\u65b9\u7acb\u5834\u9078\u64c7\u8655\u7406\u65b9\u5f0f\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u5bb6\u4e8b\u7cfe\u7d1b\u8981\u6e96\u5099\u54ea\u4e9b\u8b49\u64da\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u4f9d\u6848\u4ef6\u4e0d\u540c\uff0c\u53ef\u80fd\u9700\u8981\u6236\u7c4d\u8cc7\u6599\u3001\u8ca1\u7522\u8cc7\u6599\u3001\u532f\u6b3e\u7d00\u9304\u3001\u5c0d\u8a71\u7d00\u9304\u3001\u5b50\u5973\u7167\u9867\u4e8b\u5be6\u6216\u907a\u7522\u6587\u4ef6\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u5bb6\u4e8b\u5f8b\u5e2b\u53ef\u4ee5\u5354\u52a9\u54ea\u4e9b\u4e8b\u9805\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u53ef\u5354\u52a9\u96e2\u5a5a\u3001\u89aa\u6b0a\u3001\u6276\u990a\u8cbb\u3001\u6703\u9762\u4ea4\u5f80\u3001\u5269\u9918\u8ca1\u7522\u5206\u914d\u3001\u7e7c\u627f\u3001\u907a\u56d1\u8207\u907a\u7522\u5206\u5272\u7b49\u3002\"}}]}<\/script>","protected":false},"excerpt":{"rendered":"<p>The 3-pointer lost the battle against the IRS! Chang Yung-fa\u2019s \u201ctotal estate amount\u201d was accidentally revealed! Lawyer Li Yusheng explains whether trust property belongs to the estate \/ [\u2026]<\/p>","protected":false},"author":1,"featured_media":2661,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"qubely_global_settings":"","qubely_interactions":"","footnotes":""},"categories":[119],"tags":[71,22,64,81,120],"class_list":["post-2660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-71","tag-22","tag-64","tag-81","tag-120"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"qubely_featured_image_url":{"full":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953.jpg",1729,948,false],"landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-1200x750.jpg",1200,750,true],"portraits":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-540x320.jpg",540,320,true],"thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-150x150.jpg",150,150,true],"medium":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-300x164.jpg",300,164,true],"medium_large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-768x421.jpg",768,421,true],"large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-1024x561.jpg",1024,561,true],"1536x1536":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-1536x842.jpg",1536,842,true],"2048x2048":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953.jpg",1729,948,false],"trp-custom-language-flag":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953.jpg",18,10,false],"qubely_landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-1200x750.jpg",1200,750,true],"qubely_portrait":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-540x320.jpg",540,320,true],"qubely_thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2023\/01\/S__15056953-140x100.jpg",140,100,true]},"qubely_author":{"display_name":"\u53f0\u5317\u5f8b\u5e2b\u63a8\u85a6","author_link":"https:\/\/fdlaw.com.tw\/en\/author\/admin\/"},"qubely_comment":0,"qubely_category":"<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/category\/news\/\" rel=\"category tag\">\u5a92\u9ad4\u5831\u5c0e<\/a>","qubely_excerpt":"3\u5b50\u69d3\u570b\u7a05\u5c40\u8f38\u4e86\uff01 \u5f35\u69ae\u767c\u300c\u907a\u7522\u7e3d\u984d\u300d\u610f\u5916\u66dd\u5149\uff01\u4fe1\u8a17\u8ca1\u7522\u662f\u5426\u5c6c\u65bc\u907a\u7522\uff0c\u674e\u80b2\u6607\u5f8b\u5e2b\u89e3\u8aaa&nbsp;\/&nbsp;&hellip;","_links":{"self":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/2660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/comments?post=2660"}],"version-history":[{"count":6,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/2660\/revisions"}],"predecessor-version":[{"id":11859,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/2660\/revisions\/11859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media\/2661"}],"wp:attachment":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media?parent=2660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/categories?post=2660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/tags?post=2660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}