Offshore Trusts: Nhanganyaya (1 ye3)
Mune ino nhevedzano tichaongorora zvakakosha zveOffshore Trusts, tichitora kunyanya kufarira Isle of Man Trusts. Ichi ndicho chokutanga chezvinyorwa zvitatu, uye chimwe chinovaka nheyo yatichavakira pairi. Ichi chinyorwa chekutanga chakanangana neavo vasina ruzivo rwekutanga neTrust uye avo vanoda kukudziridza kunzwisisa kwakadzama kwebumbiro reTrust. Nezvo, rumwe ruzivo runogona kuita serusina maturo kune nyanzvi asi runogona kuita senge remutsidziro.
Iwo akateedzana anozotanga atsanangura mota pachayo, achipwanya zvinhu zveTrust uye kuti ndevapi mapato akakodzera uye maitiro avo, mabasa uye basa rakawanda muTrust. Zvinyorwa zvinotevera zvinotora maonero akatariswa zvakanyanya ekutonga kweTrust uye misungo yekudzivirira, ichiteverwa nemhando dzeTrust uye zvikonzero izvo mumwe munhu angazvishandise mukuronga kwavo.
Kana uchida kuverenga zvimwe zvinyorwa munhevedzano unogona kuzviwana pano:
- Offshore Trusts: Mhando uye Mashandisirwo (2 ye3)
- Offshore Trusts: Kusanzwisisana, Pitfalls uye Solutions (3 ye3)
Ichi chinyorwa chekutanga chinokurukura zvinotevera zvidzidzo kubatsira kupa tarisiro yeOffshore Trusts:
- Offshore Inorevei?
- Chii chinonzi Trust?
- Mapato eTrust: Iyo Settlor
- Mapato eTrust: The Trustee
- Mapato eTrust: Mubatsiri
- Mapato eChivimbo: Mudziviriri
- Mapato eTrust: Vatatu Mapato
- Kushanda neTrust Service Provider
Offshore Inorevei?
Nekuda kwekukwana, tinozotanga tatsanangura zvatiri kureva kana tichiti chinhu 'Offshore'.
Izwi rekuti Offshore rinoreva chero chiitiko chinoitika kunze kwenzvimbo yekugara. Hutongi hweOffshore huchave nemutemo wakasiyana, wekutonga uye/kana wemutero, uyo wagara uchipa Ultimate Beneficial Owners (UBOs) wechero dhizaini / midziyo nemukana wekutora mabhenefiti enzvimbo iyoyo.
Naizvozvo, iyo Offshore Trust ndiyo inogadziriswa uye inotungamirirwa munzvimbo yakaparadzana kubva kunyika yekumba yeUBO yayo. Nzvimbo dzemari dzekunze dzine mukurumbira dzinosanganisira nyika dzezvitsuwa dzakadai seIsle of Man, Channel Islands, British Virgin Islands, asiwo nzvimbo dzakavharirwa nyika dzinosanganisira Zurich, Dublin, Dubai nezvimwewo - Zvakakosha kusarudza hutongi mukumira kwakanaka, seIsle yeMunhu, inoonekwa pa'whitelist' yeOECD uye ine a Chiyero cheMoody cheAa3 Stable.
Chii chinonzi Trust?
A Trust chibvumirano chechokwadi chekufambisa kwemuridzi unobatsira. Pamwoyo payo, izvi zvinoreva kuti Trust igadziriro yepamutemo neTrasti yekutonga kwezvinhu zvinowanzoitirwa chinangwa chakati semuenzaniso kuchengetedza hupfumi hwemhuri, kuchengetedza midziyo, kukwidziridza mutero, hurongwa hwekurudziro yemakambani nezvimwe.
Ruzivo rwehurongwa uhwu rwuri mukati meTrust Deed, rinova gwaro rebumbiro reTrust. Matrust haana kubatanidzwa kureva kuti haasi mubatanidzwa wepamutemo sekambani kana mubatanidzwa. Naizvozvo, Trust haibatsirwi kubva kune zviri pamutemo sangano, senge rakapatsanurwa hunhu hwepamutemo uye diki chikwereti semuenzaniso haigone kuita zvibvumirano kana kugadzira mhosva muzita rayo. Pane kudaro, zita remutemo rezvinhu zvinoendeswa kune maTrasti, ayo anokweretwa mabasa - isu tichavhara izvi zvakadzama muchinyorwa chinotevera mukati meiyo nhevedzano.
Kuti pave neTrust yechokwadi, panofanira kunge paine zvinhu zvitatu zvechokwadi zviripo:
| Chinangwa | Ko iyo Settlor yeTrust yaida kusungirira kana kuisa basa kune maTrasti? Izvi zvinoedzwa zvine chekuita nemunhu anonzwisisa. Kana pasina chokwadi chakakwana chechinangwa Trust inogona kushaikwa nekuda kwekusava nechokwadi. |
| Nyaya Nyaya | Zvinhu zvinofanirwa kuiswa muTrust kubva pakutanga. Zvinhu zvakagadziriswa muTrust zvinofanirwa kuzivikanwa uye kutsanangurwa zvakajeka. Kana zvisina kudaro, saka Trust inogona kunge isina chinhu chekusagadzikana. |
| zvinhu | Zvichitaurwa zviri nyore, zvinangwa zveTrust zvinofanirwa kujeka sekureva kuti Vabatsiri ndivanaani kana vangave. Kana zvisina kujeka kuti ndiani anogona kubatsirwa kubva kuTrust, inogona kunge isina kusava nechokwadi. |
Kusiyana neUK Trust, iyo ine hupenyu hwepamusoro hwemakore zana nemakumi maviri nemashanu, kubvira 2015, Isle of Man Trusts yakakwanisa kuenderera mberi nekusingaperi kureva kusvika Trust yataura, MaTrasti afunga kumisa Trust kana kuti Trust fund yapera. Izvi zvinopa Trust kuchinjika kukuru, zvichibvumira vanachipangamazano kuronga kana kuregeredza zviitiko zvinobhadhariswa nemazvo - semuenzaniso, kuita kugovera kunobatsira nenzvimbo yemutero yeMubatsiri. Isle of Man Trusts inogona kubatsira zvizvarwa zvinotevedzana nekusingaperi.
Mumwe mutsauko pakati peUK neOffshore Trusts ndicho chinodiwa kunyoresa. Kubva 2017 zvave zvichisungirwa kuUK Trusts iyo inosungirwa mutero weUK kunyoresa neHM Revenue & Customs (HMRC). MuIsle of Man parizvino hapana chinofananidzwa chinodiwa, chero mari yacho ichitorwa kubva kune isiri-Isle of Man masosi, uye pasina Isle of Man vanogara vabatsiri. Kana izvi zvinodikanwa zvichizadzikiswa, mari inowaniswa uye mibairo inogona kupetwa pasina mutero.
Iko Offshore Trust ine chikwereti, kana inova nemhosva kune chero anotevera mutero weUK: Mutero weIncome, Capital Gains Tax, Mutero Wenhaka, Stamp Duty Land Tax kana Stamp Duty Reserve Mutero, pane chinodiwa kunyoresa neHMRC. Shanduko dzichangoburwa dzinoda Offshore Trusts kunyoresawo neHMRC mune mamwe mamiriro ezvinhu, sekutora uye kufarira muUK real estate. Nekudaro, zvakajairika kuti Offshore Trusts ibate migove muKambani yeOffshore, senge kambani yeIsle of Man, iyo inove muridzi wemidziyo uye inoita chero chiitiko chekutengesa kana chekudyara pachinzvimbo cheTrust - izvi zvinogadzira kumwe kupatsanurwa uye kufambisa mberi. makambani anotsigira sezvinodiwa.
Izvozvi zvatamisa maparamita akakosha eTrust, tave kufunga mapato eTrust nemabasa avo nemabasa.
Mapato eTrust: Iyo Settlor
Anosimudzira Trust anozivikanwa seSettlor, uye iri ndiro bato rinoisa zvinhu muTrust - nekudaro kugadzira Kugadzirisa. Chero munhu ari pamutemo anogona kumisa Trust, zvichireva kuti iyo Settlor inogona kunge iri munhu wechisikigo kana mubatanidzwa wemuviri.
Iyo Settlor inofanirwa kuendesa midziyo muTrust kuti ivepo. Zvichiri zvakajairika kuti pave neSettlor imwe chete, zvinokwanisika kuti Trust ive nevakawanda Settlor vanoisa midziyo muTrust imwechete. Uyezve, maSettlements haafaniri kunge ari panguva imwe chete. Zvichienderana nemamiriro ezvinhu eSettlor, izvi zvinogona kuda kumwe kufunga nezve mutero.
Mukati meTrust Deed, mamwe masimba anogona kuchengetwa kune Settlor; sekugadzwa nekubviswa kweVatungamiriri, uye simba rekugadza Mudziviriri.
Iko kunotangwa Discretionary Trust, iyo Settlor inogona kupa imwe nhungamiro kuburikidza nekugadzira tsamba yezvido. Gwaro iri rinotungamira sarudzo dzeTrasti mukutarisira kwavo nekugovewa kwezvinhu zveTrust.
Kwete kunetseka kana pakaita senge paine zvikamu zvakawanda zvinofamba - kazhinji iyo Settlor yakarairwa nenyanzvi inokwanisa, iyo inoshanda navo mukati mehurongwa hwese. Izvi zvinova nechokwadi chekuti rudzi rweTrust yakatangwa inosangana nezvinangwa zveSettlor, zvichibatsira kuona maTrasti akakodzera uye ndiani anofanirwa kubatsirwa uye riinhi, kugadzirisa maitiro ekushanda uye kuraira kwechero mutero kufunga uye / kana mhedzisiro pakati pezvimwe zvinhu. Kutevera maitiro ekuronga, kana Offshore Trust yarairwa, Trust Service Provider senge Dixcart anofonerwa kuronga kugadzwa kweTrust, uye anowanzo kupa maTrasti munzvimbo iyoyo yeOffshore.
Mapato eTrust: The Trustee
Kana iyo Settlor ichiisa zvinhu muTrust, zita repamutemo rezvinhu izvozvo rinopfuudzwa kune avo vakagadzwa maTrasti. MaTrasti ane zvisungo zvakasimba zvekutonga Trust Fund zvinoenderana nezviri muTrust Deed - izvi zvisungo zvepamutemo zvinobvumira Vanobatsirwa kumanikidza kodzero dzakaenzana mudare.
Kunyange zvichikwanisika kuti Settlor ive Trustee, hazvina kujairika uye zvinokunda chero zvinangwa zvekuronga mutero. Mupfungwa yekuti Mubatsiri anogona kunge ariwo Mutariri, asi izvi zvinowanzo bviswa neTrust Deed uye zvinopesana nemabasa eVatrasti anokurukurwa pazasi.
Hutongi hwega hwega hwemutemo huchava nechikamu chayo chemutemo wakakodzera uyo maTrasti anofanira kutevedzera. MuIsle of Man, mutemo wakakodzera unosanganisira Trustee Act 1961, Trust Act 1995 uye Trustee Act 2001 pakati pemamwe Mabasa. Zvizhinji zveizvi zvinodzika nekukudziridzika padzidziso dzaivepo kare dzemutemo, pamwe nekuwedzera kwazviri, kupa kujeka uye chokwadi semuenzaniso weTrasti basa rekuchengetedza maererano nemasimba ekudyara uye nehunyanzvi zviyero zvinotarisirwa kwavari.
Muchokwadi, basa rekuchengetedza riri pamwoyo webasa reTrasti. Vese maTrasti anoonekwa pamabasa ekuvimbika, seVatungamiriri vekambani. Izvi zvinoreva kuti MaTrasti ane mutoro wakabatana uye wakaomarara pazviito zvavanotora (kana kusatora) maererano neTrust. Aya mabasa makuru anopfupikiswa muchidimbu pazasi:
- Iva nehanya zvine hungwaru uye hunyanzvi, uchifunga nezve kugona kwekugadzwa kwavo uye chero hunyanzvi hunyanzvi kana ruzivo kureva kuita senyanzvi kana mutariri weTrasti nezvimwewo;
- Kunzwisisa uye kuita zvisungo zvavo zvinoenderana nemitemo yeTrust;
- Kuchengeta uye kuita mukufarira kweVabatsiri, kuichengeta yakaparadzana kubva kune yavo midziyo;
- Kudzivirira kupokana kwezvido eg mamiriro ezvinhu apo Mutariri anogona kuita sarudzo dzekuzviwanira pachake, kana kuwana kwevamwe nekudzikisira Vabatsiri;
- Kuita zvakanaka uye nekusarerekera kune Vabatsiri;
- Kushandisa masimba chete nekuda kwezvinangwa zvavakapihwa uye nekutenda kwakanaka
- Kupa account chaiyo yeTrust Fund pane chikumbiro cheMubatsiri.
Panewo basa rekuti Mutariri aite zvakasununguka kunze kwekunge zvataurwa neimwe nzira mukati memitemo yeTrust; asi gadziriro zhinjisa dzazvino uno dzinoita gadziriro yomuhoro une mufungo.
MuUK, maTrasti haana kudzorwa uye haafanire kupihwa rezinesi. Nekudaro, munzvimbo dzakaita seIsle of Man, mukuwedzera kune zviri pamutemo uye zvakajairwa kuchengetedzwa kwemutemo zviripo, Professional Trustees inodzorwa ne Isle of Man Financial Services Authority uye vane rezinesi pasi peFinancial Services Act 2008.
Sezvauri kuona, kuve muTrasti kunogona kuve basa rakaoma, kwete nekuda kwezvisungo zvepamutemo uye zvikwereti zvinozoitika nekugadzwa. Kupfuurirazve kune izvi, panogona kuve nezvinokonzeresa mutero kufunga zvinogona kugadzira mamwe zvikwereti kune maTrasti. Nekuda kwekupfupika, isu tichavhara akasiyana akakodzera kufunga uye akanakisa maitiro anoenderana nebasa reTrusti mukati mechinyorwa chedu chinotevera mune ino nhevedzano.
Mapato eTrust: Mubatsiri
Kana Trust Deed yanyorwa, Vanobatsirwa kana mapoka eVabatsiri anofanirwa kudomwa. Mukuita izvi, iyo Settlor inotsanangura avo vanoshuvira kubatsirwa, kana kuve vakakodzera kubatsirwa kubva kuTrust. Vabatsiri vanogona kubatsirwa kubva kune:
- Mari yetrust semuenzaniso yekurojesa nzvimbo kana mari yekudyara,
- Iyo capital yeTrust semuenzaniso kuwana zvinhu zvakagovaniswa kwavari mumamiriro ezvinhu chaiwo, kana
- Zvose mari uye mari.
Rangarira, MaTrasti anowanzo kubviswa mukubatsira, kunyangwe sezvataurwa pamusoro apa, Professional Trustees vanogona kuwana mubairo unonzwisisika. Kune mhando dzeTrust apo iyo Settlor inogona kuchengetedza otomatiki kufarira kune iyo mari mukati mehupenyu hwavo, semuenzaniso Kufarira muPossession Trust - Izvi zvichakurukurwa muchinyorwa chinotevera.
Kusarudza Vanobatsirwa kana mapoka eMubatsiri anogona kuve hunyanzvi hwekuita kune Settlor, uyo anofanirwa kuyera zvakasiyana siyana, senge:
- Ko Settlor akaroora here?
- Mudzimai iyezvino anoda kuwana mari here?
- Ko iyo Settlor ine aimbove mukadzi wake?
- Ko Settlor ine vana here?
- Ko Settlor ine vana kubva kuhukama hwekare?
- Pane chero munhu anovimba nemari paSettlor?
- Ko iyo Settlor ine chero vanovimba vanovimba?
- Ndiani anonzi Settlor anowana akakodzera?
- Pane here dzisiri-zve-purofiti / rubatsiro dziri padyo nemoyo weSettlor?
The Trust Deed inogonawo kusanganisira kusabatanidzwa, iyo inogona kutsanangura chero munhu uyo Settlor asingadi kutariswa.
Iyo Trust Fund inogona kugovaniswa muhomwe huru uye sub homwe zvinhu, zvakakomberedzwa kune vamwe Vanobatsirwa. mukuita, mari shoma inogadzirwa kune Vanobatsirwa kana zvikamu zveVabatsiri izvo ivo chete vanogona kubatsirwa nazvo.
Kana iyo Settlor ichida kugadzirisa rondedzero yeVabatsiri kana mapoka, zvichienderana nerudzi rweTrust, vanogona kuita Chibvumirano cheKusiyanisa. Muchiitiko cheDiscretionary Trust, mugari anozopa tsamba yakagadziridzwa yezvishuwo kune maTrasti - rangarira kuti gwaro iri harisungirwe kune maTrasti uye rinongonyengetedza - Zvichienderana nemasimba anounzwa kune maTrasti, ivo vanozofunga nezve zviito. zvinodiwa.
Hunhu hweTrust hunotsanangura kodzero dzinogona kutsvakwa neMubatsiri. Semuyenzaniso Discretionary Trusts, izvo zvino zvinogara zvichishandiswa muEstate Planning yemazuva ano kana Succession Planning nekuda kwekushanduka kwavo. MaTrust akadaro anopa kodzero shoma pane Anobatsirwa, sezvo manejimendi uye kugoverwa kwemidziyo yeTrust kuri pakufunga kweTrasti. Nekudaro, vese Settlor uye Beneficiary vanogona kunyaradzwa mumamiriro ezvinhu aya kubva kuTrustees fiduciary mabasa; apo midziyo inofanira kutungamirirwa nenzira yakanakisisa yeVabatsiri.
Mapato eChivimbo: Mudziviriri
Kunyange zvisiri izvo zvinosungirwa, iyo Settlor inogona kusarudza kugadza Mudziviriri kubva pakutanga. The Protector of Trust ibato rakazvimirira risiri Trustee, asi rinopihwa masimba pasi peTrust Deed. Mudziviriri anovimbisa kuti maTrasti ari kutungamira Trust mukuteerana neTrust Deed uye zvishuwo zveSettlor.
Kazhinji Mudziviriri anenge ari akavimbika uye ane hunyanzvi nyanzvi, anogona kunge atova nehukama neSettlor kana mhuri yavo, seGweta kana Wemari Adviser.
Mudziviriri anopa zvinobudirira backstop kune VaTrasti kushandisa zvisina kunaka masimba. Semuyenzaniso, panogadzwa Mudziviriri, zvinowanzoitika kuti Mudziviriri achengete mamwe masimba, ave nesimba rekurambidza zviito zvekutonga zvakatemwa, kana kuti zviito izvi zvingada kusaina kwavo kuti zvive zvechokwadi. Simba rinowanzo pihwa kuMudziviriri isimba rekugadza kana kubvisa maTrasti, kana kubvuma kugoverwa.
Kunze kwekutungamira zviito zveTrusti, basa reMudziviriri rinogona kupa nyaradzo kuSettlor kuti trust iri kupihwa sezvaidiwa. Nekudaro, maSettlors anofanirwa kukanganisa padivi rekuchenjerera kana achifunga nezvekugadza Mudziviriri uye kuti ndeapi masimba ekuvachengetera, sezvo izvi zvichigona kutungamira kune dzakawanda nyaya mukutonga kwakanaka uye kwakanaka kweTrust.
Mapato eTrust: Vatatu Mapato
Chekupedzisira, maererano nekushanda kweTrust Fund, maTrasti anogona kutsvaga kugadza nyanzvi dzakasiyana siyana kuti dzive nechokwadi chemhedzisiro yeTrust Fund neVabatsiri. Hunhu hwemidziyo yakagadzikiswa ichaona kuti ndeapi masevhisi ehunyanzvi anodiwa, asi aya anogona kunyanya kusanganisira:
- Investment Mamaneja
- Vatariri vePfuma
- Tax Advisors
Kushanda neTrust Service Provider
Dixcart vanga vachipa Trustee Services uye kutungamira kwemakore makumi mashanu; kubatsira vatengi nekugadzirisa kunoshanda uye kutonga kwakanaka kweOffshore Trusts.
Nyanzvi dzedu dzemumba uye vashandi vepamusoro vane hunyanzvi, vane ruzivo rwakanyanya; izvi zvinoreva kuti takaiswa zvakanaka kuti titsigire uye kutora mutoro weOffshore Trust, tichiita seTrusti uye nekupa hunyanzvi hwekubvunza masevhisi pazvinenge zvakakodzera. Kana zvichidikanwa, Dixcart Boka rinogonawo kubatsira vanhu vanoda mutero uye hupfumi hwekuronga masevhisi.
Isu takagadzira huwandu hwakakura hwezvipo, izvo zvinosanganisira hurongwa hweIsle of Man zvimiro. Kubva pakuronga kusati kwatanga uye zano kune manejimendi ezuva nezuva emotokari uye matambudziko ekugadzirisa matambudziko, tinogona kutsigira zvinangwa zvako padanho rega rega.
Get nekuonana
Kana iwe uchida rumwe ruzivo maererano nekushandiswa kweOffshore Trusts, kana Isle of Man zvimiro, ndapota inzwa wakasununguka kubata naPaul Harvey paDixcart: advice.iom@dixcart.com
Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.
