作者 / Peter Lu‧呂旭明會計師、Max Lu‧呂嘉昕信託師

In today's era of cross-border wealth transfer, succession planning has evolved from a theoretical exercise into a practical discipline demanding customized, operational solutions over standardized templates. It is crucial that these plans are carefully tailored to each family's unique cultural background and specific succession needs.The process includes several key stages: confirming the succession vision, establishing or outsourcing a family office, drafting a family constitution, and developing a cross-border wealth transfer plan with a confirmed operational timeline. A critical component is the active management of risk; planners must anticipate, record, and prepare for potential tax and legal issues arising from different jurisdictions. This requires a strong foundation of trust between the planner and the client, and planners should not proceed without concrete practical experience.The author validates this approach by first implementing these strategies within their own family. For example, the establishment of a U.S. trust involved a decade of consulting with hundreds of American professionals to confirm all operational details and risks, ensuring the methods are effective for high-net-worth families.