Abstract: The benefits of a trustee’s breach of fiduciary duty include both basic value and incremental value. Basic value refers to the contribution of trust property or trustee status to profits, while incremental value refers to the contribution of the trustee. The legitimacy of depriving trustees of their benefits for violating fiduciary obligations lies in punishing the disruptors of legal order, protecting the rights and interests of the weak in unequal relationships, and preventing trustees from abusing their discretionary power over the affairs of others. The trustee’s behavior is an extension of the principal’s intention, and the creditor assumes the risk of the trustee’s actions, therefore the creditor has the legitimacy to retain profits. The responsibility for profit return in violation of fiduciary obligations is objectively based on the existence of a fiduciary relationship between the parties and the trustee’s unauthorized use of special status to gain profit. The causal relationship judgment of responsibility composition is lenient compared to the equivalent causal relationship standard, and does not consider the subjective state of the trustee. There is a fundamental difference between the return of profits in violation of fiduciary obligations and existing remedies, and it is advisable to jointly implement the profit return rules under fiduciary law through Article 14 (2) and Article 26 (2) of the Trust Law.