臺灣當前推動文化資產信託業務的幾點芻議

In the past few years, many campaigns have been launched in Taiwan to save historical houses, and putting those houses in trust to ensure the safeguarding is one of the popular proposals. But ironically, since the passing of the Trust Law in 1996, no historical house or building has been successfully put in trust. The stipulation that only bank-trustees qualify for certain tax deduction schemes designed for charitable trusts is a major hindrance. But is there any other factor that impedes the implementation of a trust system in the Taiwanese heritage sector? Through the analysis of literature and interviews carried out in the U.K. with the management level of the organizations such as the National Trust and English Heritage, this paper aims to study the feasibility of heritage-in-trust in Taiwan. The findings suggest that insufficient attention given to heritage management professionals and unclear management policies in heritage organizations in Taiwan are the top issues to be addressed.