Offshore Trusts: Kusanzwisisana, Pitfalls uye Solutions (3 ye3)
Kumisikidza inoshanda yeOffshore Trust iyo yese inoshanda zvakanaka uye inozadzisa zvinangwa zveSettlor kwakakosha zvakanyanya, asi inogona kuzara nemakomba. SeTrust service provider tinowanzoona kuti Settlor uye maTrasti ega ega anogona kuve nemafungiro asiriwo nezvebasa ravo, mabasa uye Trust pachayo. Kusanzwisisana uku kunogona kuguma mumatambudziko uye kugadzira zvikwereti zvisingatarisirwi. Iyi nhevedzano yakafunga zvinhu zvakakosha zveOffshore Trusts; Kana uchida kuverenga zvimwe zvinyorwa munhevedzano unogona kuzviwana pano:
Muchinyorwa chekupedzisira mune ino nhevedzano, isu tichaongorora zvakanyanya kusanzwisisana uye misungo yekuti Settlors uye maTrustees vazive. Pazvinenge zvakakodzera, tinokurudzira mamwe maitiro akanakisa ekudzivirira matambudziko emangwana uye kuti mupi weTrust anogona kubatsira sei. Tichange tichikurukura:
- Kusanzwisisana kwakajairika kweOffshore Trust?
- Zvakajairwa misungo pakumisikidza Offshore Trusts
- Kushanda neTrust Service Provider
Mamiriro eChirongwa cheMutemo
Panyaya yeTrust kazhinji, zvakakosha kuti uzive kuti maTrust haana hunhu hwepamutemo hwakasiyana uye nekudaro haabatsirwe nemutoro wakaganhurirwa. MaTrasti ndiwo ane mhosva yezvese zvaitwa, kana zvisina kutorwa, maererano neTrust.
Kazhinji Settlors vangave vasingazive kana kufuratira hwaro hwehurongwa hwepamutemo - kuchinjisa huridzi hunobatsira - izvi zvinopa zita repamutemo kune maTrasti; iyo Settlor haichazove nechero zita repamutemo kune yakagadziriswa midziyo. Kuti uenderere mberi nekutonga, sezvakamboitika, zvingangoita kuti Trust ionekwe sesham uye saka haigoneki.
Kutevera izvi, pane zvakare kusanzwisisa kwakajairika kuti basa reTrasti rinongori mhemberero, chinongodiwa chekutonga. Zvechokwadi, izvi hazvina kururama. MaTrasti ane basa rekuvimbika kune chero mazita kana kirasi yeVabatsiri, kubata Trust Fund mukutenda kwakanaka, zvinoenderana neTrust Deed. Sezvataurwa pamusoro, vane zita repamutemo pamusoro pezvinhu zveTrust. Sevaridzi vemutemo, maTrasti ane mutoro wemutero unoenderana neTrust assets, inogona kubuda munzvimbo dzisiri dzenzvimbo yavo yekugara.
Zvichienderana neTax Advice
Kazhinji, uye zvinonzwisisika, vatengi vanouya kwatiri zvakananga havazivi nezve shanduko huru mukushuma, kutevedzera zvinodiwa uye nzira yakajairika yekuronga mutero uye nhanho dzekudzivisa. Shanduko idzi dzakaita kuti zano remutero rive chinhu chakakosha kubva pakutanga. Zano rakadaro rinovimbisa kuti, panotevedzwa maitiro akanaka, bhizinesi rinoitwa zvechokwadi uye rinoenderana nepasirese.
Maonero e 'Offshore'
Izvi zvinotitungamira kune kusanzwisisa kwedu kunotevera kwakajairika. Iyo nhanho yeasina kunaka midhiya yekuvhara iyo Offshore zvimiro zvakagashira mumakore gumi apfuura inosiririsa uye kazhinji inosarudzika kana kutotsausa. Semuyenzaniso, dzimwe dzenyaya dzichangoburwa uye dzakakura, maPanama Papers, Paradise Papers nePandora Papers, ese anoratidza kushandiswa kwekuronga kweOffshore sehunzenza kana kutopara mhosva - nepo mishumo ichiburitsa vashoma vevapari vemhosva, 95% yevakaburitswa. zvinyorwa zvichange zvine chekuita nemutemo zvachose uye kuronga kunoenderana, izvo zvinowanzoitika.
Muchokwadi, kushandisa iyo UK semuenzaniso, zvinosungirwa kuti vashandirwi veUK vape yakaderera 3% yakavanzika mupiro wepenjeni kune vashandi. Iwo mapensheni anozonyanya kuve akabatanidzwa kune isiri-UK inotungamirwa mari. 75% yedzimba dzeUK dzakanangana kana zvisina kunanga mune akadai manejimendi masevhisi uye nekudaro vagari vemuUK vazhinji vachange vatove neimwe nzira yekubatanidzwa kwekunze.
Ndinovimba muenzaniso uri pamusoro unoratidza muchidimbu pfungwa yandiri kutyaira ndakananga; kune vanhu vazhinji, izwi rekuti Offshore, kunyanya mumamiriro ekutonga kwehupfumi, rinofanana nekunyomba. Apo, muchokwadi, Offshore iri kwese kwese - ndizvo zvakajairwa, zviri pamutemo zvachose uye zvinogara zvichirairwa nevanonyatso kwanisa uye vanodzorwa vanopindirana. Muchidimbu, kuenda kuOffshore kunofanirwa kuve iko zvino kuve chinhu chakajeka uye chinoenderana nekuronga kwakasimba, izvo zvinogona kutungamira kune zviri pamutemo, mutero uye zvimwe zvakasiyana mabhenefiti. Offshore haifanirwe kuonekwa senzira pfupi yekunzvenga mutero kana kuvanza hupfumi.
Saizi Imwe Haikwane Yese
Chekupedzisira, vazhinji vanogara muUK uye vanhu vane hutongi havazive nezve akasiyana siyana shanduko yemitemo uye nekuputswa kwakazotevera kweakasiyana mabhenefiti emitero, ayo aimboyerera kubva mukushandiswa kweOffshore Trusts. Naizvozvo, kune vazhinji muUK vanogara uye vanogariswa, pane zvishoma kana mabhenefiti ane chekuita nekushandisa Offshore Trust. Iwo mashoma mabhenefiti anogona kusanganisira yakadzorwa hunhu hweIsle of Man Trustees uye kugona kubatsirika kubva kune gross roll-up, mune mamwe mamiriro.
Kusiyana nemaTrasti mune mamwe akawanda masimba, kupa Professional Trustee masevhisi ibasa rine rezinesi paIsle of Man. Isle of Man Trustees inoda Kirasi 5 Rezenisi kubva kuIsle of Man Financial Services Authority, uye nekudaro inodzorwa nemazvo - kuve nechokwadi chekuti mazinga akanaka ekutonga uye kutevedza anoteverwa uye anoziviswa zviito zvetrasti. Pamusoro pezvo, nekuda kwenhaka yayo inoyevedza mukuronga Kuvimba, zvese Chitsuwa neDixcart vane hunyanzvi hwakakura munzvimbo ino.
Gross roll-up inotsanangura kugona kweiyo offshore dhizaini yekubatsira kubva kusingabhadharwe kukura kwakasanganiswa kwehurefu hwehupenyu hwayo. Offshore Trusts inogona kubatsirikana kubva mukurongeka kwakakura mune mamwe mamiriro ezvinhu - izvi zvinofanirwa kuvharirwa sezvo paine mutero wekubhadhara pakumisikidza Trust, nguva nenguva (semuenzaniso pamakore gumi ekuyeukwa), maererano nekugoverwa kupi zvako, pakugadzirisa etc. Mutero weTrust wakaoma uye uchada zano rehunyanzvi kuti utarise mamiriro ako. zvisinei, panogona kunge paine mabhenefiti akawanda ekushandisa Offshore Trusts yeUK Resident Non-Domiciliary vanhu.
Offshore Trusts - Yakajairika Pitfalls
Pane nyaya dzakawanda dzinogona kudziviswa nekuronga kwakanaka uye nhungamiro yenyanzvi kubva pakutanga. Zvimwe zvezvinonyanya kufungidzirwa zvinosanganisira:
- Kubvumira Kuchinja
MaTrustees anosungirwa kutevera zvakatemwa zveTrust Deed; kutyora izvi kunogona kuita kuti vatorwe nhanho dzemutemo pamusoro pekutyora kwemutemo. Naizvozvo, iyo Settlor inofanirwa kufanoona iyo maTrust anodiwa kuti ashanduke, kuve nechokwadi kuti haina kubwaira munzira yekuzadzisa zvinangwa zvayo, kana kubatanidza maoko eTrasti maererano nekutonga kwakanaka kweTrust.
Kune akati wandei mamiriro apo yakanyanyisa rondedzero Trust Deed inogona kukonzera nyaya dzisingatarisirwe. Tichaongorora mimwe mienzaniso mipfupi pazasi.
Distributions: Apo, semuenzaniso, Trust Deed inotaura kuti kugovewa kana kugovewa kunofanira kuitwa kuMubatsiri pane kana kutevera chimwe chiitiko chakakosha (semuenzaniso pazuva rekuzvarwa, muchato, kutenga imba yekutanga, kupedza kudzidza nezvimwewo), nguva inogona kusa gara wakakwana sezvo mamiriro ezvinhu anochinja. Semuyenzaniso, vanotambura kana vadiki Vabatsiri vanowana mhepo inongoerekana yaitika zvinogona kutungamira kune zvakaipa kukanganisa / mhedzisiro.
Kupfuurirazve kune izvi, uko hurongwa hwekugovera hunogadziriswa, izvi zvinogona kukonzera mhedzisiro yemutero isingatarisirwi. Vanobatsirwa vanobhadhariswa mutero pamigove yakagamuchirwa, inobhadhariswa pamutengo wavo wega munzvimbo yavo yekugara. Kana mari yeMubatsiri ikawira mumutengo wepamusoro kana wekuwedzera wemutero panguva yekutamiswa, izvi zvinogona kutungamira mukubhadharwa kwemutero wakakwira zvisina kufanira. Asi, nekupihwa kuchinjika, maTrasti anogona kumisa mubhadharo kusvika vatora zano remutero kana kuwira mubhuraketi rezasi semuenzaniso pakusiya basa, nezvimwe.
Asset Selection: Hazvishamisi kuti Trust Deed itaure kana kudzivirira mamwe marudzi ezviitiko zvine chekuita nehutungamiri hweTrust fund. Semuyenzaniso, zvingave zvine musoro kudzikamisa mwero wekusangana nenjodzi kune zvimwe zvinhu/zviitwa nekuda kwekusagadzikana - semuenzaniso Bitcoin investment. Kudivi repafiripi, uko kumwe kuisirwa mari kunotsanangurwa, izvi zvinogona kuganhurira zvakanyanya uye zvichikonzera nyaya dzakasiyana dzenguva refu - semuenzaniso chii chinoitika kana homwe kana kambani yakataurwa ikarega kutengeserana?
mhinduro: Discretionary Trusts inopa maTrasti kutonga kwakazara pamusoro pekuti Trust inozadzisa sei zvinangwa zvayo. Iyo Settlor inogona kuramba ichipa imwe nhungamiro kuburikidza ne Tsamba yeZvido, inonyengetedza asi isingasunge. Chero bedzi Tsamba yeZvishuvo ichiongororwa nguva dzose, maTrasti anozoziva nezvekuchinja kweSettlor vavariro uye funga izvi pakutora chero zviito. Pamusoro pezvo, Isle of Man Trusts ikozvino inogona kuenderera nekusingaperi, izvo zvinopa kuwedzera kuchinjika kana kuronga zvivakwa. Dixcart vane ruzivo rwakakosha mukutanga uye kutungamira Offshore Discretionary Trusts.
- Sarudzo yeVatarisiri
Sezvo ndine chokwadi chekuti unogona kuonga pari zvino, kusarudzwa kweTrusti kwakakosha zvakanyanya. Zvinhu zvakati wandei zvinofanirwa kutariswa pakusarudza anoita basa rakakosha iri:
Nguva refu: Chinonyanya kutariswa pakugadza MaTrasti hupenyu hwavo hurefu - Mutariri akasarudzwa achakwanisa here kuita basa rake kwehupenyu hweTrasti? Kana zvisina kudaro, unozofunga kuronga kutsiva kutsiva avo maTrasti pavanenge vafa kana kurasikirwa nehunyanzvi. Kurarama kwenguva refu kunoshandawo kuTrasti yekugara mutero kureva kana Trustee achigara munzvimbo yeOffshore, asi obva aenda kuUK, Truste inozofambawo neTrasti uye inogona kubhadhariswa mutero weUK. Iyo Settlor inofanirwa kuve nechokwadi chekuti Trustee ichapa kuenderera uye kugadzikana.
Hunyanzvi: Zvichienderana nemidziyo inobatwa muTrust, kana chiitiko chakaitwa, panogona kuve nehumwe hunyanzvi hunodiwa kuzadzisa zvinangwa zveTrust. Semuenzaniso, kana uchitonga zvinhu zvakaita sekudyara, maTrasti anozofanirwa kunge akasununguka kubata zvinhu, manejimendi avo uye chero nyanzvi dzebato rechitatu dzakabatanidzwa. Izvi zvinowedzerawo kune ruzivo rweTrust, pamwe nezvinodiwa zvemutemo uye zvekutonga.
Mhosva: Sezvambotaurwa, Trust haibatsirwi nechikwereti chakaganhurirwa, uye saka Settlor inozofanira kutora njodzi dzinogona kuitika semuenzaniso kukwidzana etc. mukutarisisa pakusarudza wekugadza seTrasti. Mamiriro emutero anofanirwawo kutariswa pano, sezvataurwa pamusoro apa, maTrasti achave nemhosva kune chero mutero wakakodzera pazvinhu. Naizvozvo, maTrasti anozofanira kuda uye nekugona kuita basa uye kunzwisisa njodzi dzakajeka dzekuita.
Vadziviriri: Munzira dzakawanda Vadziviriri vanochengetedza Trust, vachipa muganho kune maTrasti akatsauka. Mukuita, kupa mumwe munhu wechitatu kutaura zvakanyanya pamusoro pemafambisirwo eTrust, zvinogona kuita kuti kutonga kwezvinhu kuome uye kungakanganisa zvinangwa zvayo. Kupfuurirazve kune izvi, apo Mudziviriri anopiwa nzvimbo yakawandisa, vanogona kunzi de facto co-Trustee, uye saka vanoonekwa kune mamwe mabasa ekuvimbika uye mutoro seTrasti. Iko kunodiwa Mudziviriri, kuve nechokwadi chekuti masimba avo akatsanangurwa zvishoma kwakakosha pakuona kuti vanowedzera pane kukanganisa kubva kuzvinangwa zveSettlor.
Alternates: Iko Settlor yakagadza munhu kuti aite seTrasti, izvi zvinogona kukonzera nyaya kumberi. Ikoko munhu ari iye ega Trustee, kana vakafa vasina kuita gadziriro yakakodzera, panogona kuva nemutoro usingatarisirwi uye mari isingatarisirwi inobatanidzwa mukugadzirisa mamiriro acho ezvinhu. Kana maTrasti ega ega achidiwa, unofanirwa kuona kuti vanogadzwa vashoma pasi pevaviri nguva dzese, uye nehurongwa hwakakwana hunoitwa hwekutsiviwa mukati meTrust Deed kudzivirira pane zviitiko zvisingafanoonekwi.
Kusatsigira zvematongerwo enyika: Kana nhengo dzemhuri dzinogadzwa seVatarisiri, hazvishamisi kuti ushamwari hukanganise uye kukurukurirana kuparara. Nyaya dzakadai dzinogona kupa zvipingamupinyi zvakakura zvekutonga, zvingangokanganisa zvakatarisirwa naSettlor.
mhinduro: Nyaya dzese idzi dzinogona kudzikiswa nekugadzwa kweTrasti ane hunyanzvi kwete maTrasti ega ega. Nyanzvi dzeTrasti, dzakadai saDixcart, dzinogona kupa basa risingarerekere uye nyanzvi kwehupenyu hwese hweTrust. Vachishandisa ruzivo rwavo rwehunyanzvi uye kuomerera kune akanakisa maitiro, vanogona kutungamira Trust nemazvo uye nemazvo, vachidzikisa mutoro wakaiswa kune vese Settlor nevadikani vavo. Uye sezvakambotaurwa, kusiyana nemamwe masimba, maTrasti enyanzvi ari muIsle of Man ane rezinesi uye anodzorwa - saka unogona kuzorora uine chokwadi chekuti Trust iri mumaoko anokwanisa.
- Kubatanidzwa kweSettlor
Zvinonzwisisika kuti Settlor vangashuva kuchengetedza kutonga pamusoro peTrust assets kwenguva yakareba sezvinobvira; pashure pokurangarira zvose, kazhinji kazhinji vanopedza upenyu hwavo hwose vachiunganidza pfuma yavanoda kupfuudza. Vamwe vangatotsvaga kuzvigadza seTrusti, zvisinei, kunyanya kubatanidzwa kubva kuSettlor kunogona kutungamira kuti Trust ionekwe sesham, uye saka midziyo yeTrust inogona kuita chikamu chepfuma yavo nechinangwa chemutero. Zvakakosha kusimbisa chokwadi chekuti panofanirwa kuve nekuparadzaniswa kwakajeka pakati peSettlor uye midziyo, kuve nechokwadi chekuti iyo Settlor haigone kunzi yakachengeta chero yaisatarisira inobatsira.
A Settlor anogona zvakare kuda kuzvitumidza ivo kana murume wavo semubatsiri, zvisinei, izvi zvinoda kunyatsotariswa. Kana iyo Settlor kana murume wake kana mukadzi wake achigona kubatsirwa zvakadaro, Trust inoonekwa seSettlor Inofarira Trust, zvichikonzera mhedzisiro yemutero.
mhinduro: Iyo Settlor inofanirwa kuve yakajeka nezve izvo zvavanoda kuwana kubva pakutanga. Nenzira iyi, iyo chaiyo fomu yeTrust uye yakakodzera zvigadziro zvinogona kuverengerwa padanho rekuronga. Mutengi anozofanira kushanda neanopa zano kuti auye pasarudzo. Ndichitaura nezvechinyorwa changu chiri pamusoro, maererano nenyanzvi dzeTrasti, izvi zvinogona zvakare kupa nyaradzo. Iyo Settlor inofanirwa kuve nekuvimba kuti waanosarudza sevhisi anozogara achiita mukuda kweTrust, achifunga nezve Settlor's Letter of Wishes pazvinenge zvakakodzera.
- Mabatsiri
Sarudzo yeVabatsiri inoda kunyatsofungwa - dzimwe nguva zvinobva zvajeka kuti ndiyani anofanirwa kubatsirwa, uye dzimwe nguva inogona kuve dambudziko 'resarudzo yaSophie'. Ehe, sarudzo ichave yakanangana nemhando yeTrust irikumisikidzwa kureva kuti mune yeDiscretionary Trust, Chaivo Vanobatsirwa kana makirasi eVabatsiri anosarudzwa kuti maTrasti aone kuti ndiani anofanira kubatsirwa. Pamusoro pezvo, iyo Settlor inofanirwa kusarudza kana kuita kuti Vanobatsirwa vazive kufarira kwavo muTrust. Zvichienderana nerudzi rweTrust, Mubatsiri anogona kuve nekodzero yepamutemo kune zvinhu zvakachengetwa muTrust kana ruzivo nezvazvo. Pamusoro pezvo, Mubatsiri anogona kuve nemutero wemutero mune mamwe mamiriro.
mhinduro: Izvi zvinofanirwa kutariswa pane imwe-ne-kesi hwaro uye zvinoenderana zvakanyanya nemamiriro emunhu eSettlor. Zvinogona kubatsira zvakanyanya kuita kuti Vanobatsirwa vazive, kuitira kuti hurukuro yakasununguka iitwe pakati peTrasti neMubatsiri, kana neimwe nzira mune dzimwe nguva kuchengetedza zvakavanzika munyaya iyi kusvika nguva yekugovera ingave yakakodzera - cherechedza kuti zvichienderana nebumbiro remutemo Vimba, Mubatsiri anogona kunge aine chikwereti chemutero ipapo, uye saka angangoda kuziviswa nekukurumidza. Chero nzira, nhanho yekutaurirana inodiwa inogona kufambiswa nenyanzvi dzeTrasti, senge Dixcart.
- mari
Isati yatanga Trust, iyo Settlor inofanirwa kutora mutengo wekutonga midziyo mundangariro - ingave iyi yekutengesa mari, kutenga kana kutengeswa kwenzvimbo, zvinogona kuitika mutero, mabasa ehunyanzvi, nezvimwe. Imwezve yekufunga ichave kukanganisa kwe. yakawedzera kudzora uye kuteedzera kutaurwa kunodiwa munyika yanhasi - izvi zvinoreva kuti kutonga Offshore Trust hakuchisiri chiitiko chinopa mari yezita.
mhinduro: Nepo muripo uchikwanisa kubhadharwa kubva kune imwe nzvimbo kureva kunze kweTrust fund, izvi zvinogona kupa nyaya dzekushanda. Semuyenzaniso, uko Settlor yaibhadhara mari dzekushanda dzeTrust uye Trust ichienderera mberi mushure mekufa, imwe nzira inofanirwa kuitwa kuti muripo uitwe. Zvinogara zviri nyore kugovera chikamu cheTrust fund yekuvhara manejimendi mukuzadzisa chinangwa cheTrust. Munguva dzebudiriro kukura kweTrust Fund kazhinji kazhinji kupfuura kubhadhara mari idzi - zvisinei, munguva dzemari shoma, misika yakaora mwoyo kana kunyangwe zvichienderana nemidziyo inobatwa, miripo yakadaro inofanirwa kutariswa zvakakomba tichitarisa kuenderera kweTrust Fund. Mutengo wakadaro unofanirwa kuenzanisirwa nevanopa masevhisi pakugamuchira ruzivo rwakazara.
Kushanda neTrust Service Provider - Dixcart
Dixcart yanga ichipa Trustee Services uye nhungamiro kweanopfuura makore 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 nevanhu vari kutsvaga kutamira kuUK uye mutero unodiwa uye kuronga hupfumi.
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.
