Trust Law Article 39
A trustee may pay out of the trust property any taxes, expenses or debts incurred in connection with the trust property or incurred from administering trust affairs.With regard to the expenses under the preceding paragraph, the trustee shall have preferred rights to satisfaction of claims for the expenses over the unsecured debtors.Exercise of the right under the first paragraph shall not be permitted if it does not serve the stated purpose of the trust.
中文原文 信託法第39條
受託人就信託財產或處理信託事務所支出之稅捐、費用或負擔之債務，得以信託財產充之。
前項費用，受託人有優先於無擔保債權人受償之權。
第一項權利之行使不符信託目的時，不得為之。
前項費用，受託人有優先於無擔保債權人受償之權。
第一項權利之行使不符信託目的時，不得為之。