The introduction of trust in Hungary has made it possible for the settlor to transfer particular items of his assets to the trustee for the benefit of a third person under ownership transfer with a specific purpose. Due to the flexible rules of the legal relationship, the wide-ranging needs of settlors and the diversity of managed assets, trust management can be active and passive. Active asset management: Active asset management is designed to invest the managed assets primarily with the purpose of increasing the value of the property using the special expertise of a commercial trust company. The benefits of trust with the purpose of investment compared to investment funds and discretionary portfolio management are that it offers a wider range of more sophisticated opportunities for both determining and limiting the object of managed assets and the possible areas of operation as well as the range of beneficiaries and the timing of allotting allowances. A further advantage of active investment through trust is full discretion as only the trustee appears on the market and he does not need to disclose on whose behalf he is acting. Therefore, the settlor can invest in a way that the actual identity of the owner remains concealed to the market. Passive asset management: Asset management may also be aimed at preserving and safeguarding the value and condition of the managed assets. In this case we are talking about passive asset management. Passive asset management offers a special solution when somebody who has been active in business decides to take up an important public servant or political position. Obviously, nobody can be expected to sell the property they have acquired earlier unnecessarily or, in a given case, at a loss. At the same time, any conflict of interest should be excluded. By using trust, the person with public authority and their assets can be delimited in a fair and lawful manner. Likewise, trust can also be used in the private sector in cases where a conflict of interest arises between the new position of an employee or senior executive and their previous investments. This solution may be the best for the senior executives of companies listed on the stock market in order to avoid the suspicion of insider trading.