Offshore Trusts: Selelekela (1 ho 3)

Letotong lena re tla hlahloba lintlha tsa bohlokoa tsa Offshore Trusts, re thahasella haholo Isle of Man Trusts. Sehlooho sena ke sa pele ho tse tharo, ’me se rala motheo oo re tla haha ​​holim’a oona. Sengoliloeng sena sa pele se lebisitsoe ho ba se nang boiphihlelo ba pele ka Trusts le ba lakatsang ho ba le kutloisiso e tebileng ea molao oa motheo oa Trust. Ka seo, tlhahisoleseling e 'ngoe e ka bonahala e sa tloaeleha ho litsebi empa bonyane e ka sebetsa e le e nchafatsang.

Letoto lena qalong le tla hlalosa koloi ka boeona, le qhekelle lintlha tsa motheo tsa Trust le hore na mekha e amehang ke bo-mang le likarolo tsa bona, boikarabello le karolo e akaretsang ho Trust. Lingoliloeng tse latelang li tla shebisisa haholoanyane tsamaiso ea Trust le maraba a lokelang ho qojoa, 'me ho lateloe mefuta ea Trust le mabaka ao motho a ka a sebelisang ha a rera.

Haeba u ka rata ho bala lingoliloeng tse ling letotong u ka li fumana mona:

• Offshore Trusts: Mefuta le Tšebeliso (2 ea 3)
• Offshore Trusts: Ho se utloisisane, Mathata le Litharollo (3 of 3)

Sengoliloeng sena sa pele se bua ka lihlooho tse latelang ho thusa ho fana ka kakaretso e pharalletseng ea Offshore Trusts:

• Offshore e Bolela'ng?
• Tšepo ke eng?
• Mekhatlo ea Trust: The Settlor
• Mekha ea Trustee: The Trustee
• Mekha ea Trust: Mojalefa
• Mekha ea Trust: Mosireletsi
• Mekha ea Trust: Mekha ea Boraro
• Ho sebetsa le Bafani ba Litšebeletso tsa Trust

Offshore e Bolela'ng?

Molemong oa ho phethahala, re tla qala ka ho hlalosa seo re se bolelang ha re re ntho e 'Offshore'.

Lentsoe Offshore le bolela ketsahalo efe kapa efe e etsahalang kantle ho sebaka sa bolulo. Matla a puso ea offshore a tla ba le Molao o fapaneng oa Molao oa Molao oa Molao oa Molao, e nang le Mesebetsi e 'ngoe ea lekhetho e fanoang ka lebaka la sebopeho sa sebaka sa bolulo / letlotlo la ho nka melemo ea sebaka seo.

Ka hona, Trust ea Offshore ke e lutseng le ho laoloa sebakeng se arohaneng le naha ea habo UBO. Litsi tse tummeng tsa lichelete tsa kantle ho naha li kenyelletsa lichaba tsa lihlekehleke tse kang Isle of Man, Channel Islands, British Virgin Islands, empa hape le libaka tse koaletsoeng ho kenyeletsa Zurich, Dublin, Dubai joalo-joalo - Ke habohlokoa ho khetha matla a ho laola boemo bo botle, joalo ka Isle. ea Motho, e hlahang ho "whitelist" ea OECD 'me e tšoere a Lintlha tsa Moody tsa Aa3 Stable.

Tšepo ke eng?

Trust ke tumellano e tšepahalang bakeng sa phetisetso ea beng ba molemo. Ka pelong ea eona, sena se bolela hore Trustees ke tokisetso ea molao le Bahlokomeli bakeng sa tsamaiso ea thepa eo hangata e tsamaisoang ka sepheo se itseng, mohlala, ho boloka leruo la lelapa, tšireletso ea thepa, ho matlafatsa lekhetho, litokisetso tsa khothatso ea khoebo joalo-joalo.

Lintlha tsa tokisetso li teng ka har'a Trust Deed, e leng tokomane ea molaotheo ea Trust. Li-trust ha li kenyellelitsoe ke hore ha se mokhatlo oa molao joalo ka k'hamphani kapa koporasi. Ka hona, Trust ha e rue molemo litšobotsing tsa mokhatlo oa molao, joalo ka motho ea arohaneng oa molao le melato e lekanyelitsoeng, mohlala, e ke ke ea etsa likonteraka kapa ea iketsetsa litefiso ka lebitso la eona. Ho e-na le hoo, sehlooho sa molao sa thepa se fetisetsoa ho Baokameli, bao mesebetsi e kolotoang - re tla akaretsa sena ka botebo sehloohong se latelang ka har'a letoto la lihlooho.

E le hore ho be le Trust ea 'nete, ho tlameha ho be le lintlha tse tharo tse tiileng tse teng:

Sepheo	Na Settlor of Trust e rerile ho tlama kapa ho beha mosebetsi ho Bahlokomeli? Sena se lekoa ka nepo mabapi le monna ea nang le kahlolo e molemo. Haeba ho se na bonnete bo lekaneng ba sepheo, Therasete e ka 'na ea se be teng bakeng sa ho hloka botsitso.
Mathata a litaba	Thepa e tlameha ho beoa ho Trust ho tloha qalong. Thepa e lokiselitsoeng ho Trust e tlameha ho tsejoa le ho hlalosoa ka ho hlaka. Haeba ho se joalo, Trust e ka 'na ea se be le letho bakeng sa ho hloka botsitso.
dintho	Ka mantsoe a bonolo feela, merero ea Trust e tlameha ho hlaka ho ea ka hore na Bajalefa ke bo-mang kapa e ka bang bona. Haeba ho sa hlaka hore na ke mang ea ka ruang molemo ho Trust, ho ka 'na ha se ke ha e-ba le lipelaelo.

Ho fapana le UK Trust, e nang le nako e telele ea bophelo ea lilemo tse 125, ho tloha ka 2015, Isle of Man Trusts e khonne ho tsoela pele ka ho sa feleng ke hore ho fihlela Truste e laela, Baokameli ba etsa qeto ea ho koala Trust kapa Trust fund e felile. Sena se fa Trust maemo a matle, ho dumella baeletsi ho rala kapa ho fokotsa diketsahalo tse lefiswang ka katleho - mohlala, ho fana ka kabo e thusang ho latela maemo a lekgetho a Mojalefa. Isle of Man Trusts e ka tsoela meloko e latellanang molemo ka ho sa feleng.

Phapang e 'ngoe lipakeng tsa UK le Offshore Trusts ke tlhoko ea ho ingolisa. Ho tloha ka 2017 esale e le tlamo hore UK Trusts e lefelle lekhetho la UK ho ingolisa le HM Revenue & Customs (HMRC). Sehlekehlekeng sa Isle of Man hajoale ha ho na tlhoko e ka bapisoang, ha feela chelete e tsoa mehloling eo e seng ea Isle of Man, 'me ha ho na bajalefa ba lulang Isle of Man. Moo litlhokahalo tsena li fihlellehang, lekeno le phaello li ka phuthoa ntle ho lekhetho.

Moo Offshore Trust e nang le sekoloto, kapa e tlamehang ho ikarabella ho efe kapa efe ea makhetho a latelang a UK: Lekhetho la Lekeno, Lekhetho la Lichelete tsa Capital, Lekhetho la Lefa, Lekhetho la Mobu oa Setempe kapa Lekhetho la Setempe sa Setempe, ho na le tlhokahalo ea ho ingolisa le HMRC. Liphetoho tsa morao-rao li hloka hore Offshore Trusts le eona e ingolise le HMRC maemong a mang, joalo ka ho nkuoa le thahasello ho UK real estate. Leha ho le joalo, ho tloaelehile hore Offshore Trusts e ts'oare likarolo ho Khampani ea Offshore, joalo ka k'hamphani ea Isle of Man, eo le eona e leng mong'a thepa mme e etsa mesebetsi efe kapa efe ea khoebo kapa matsete lebitsong la Trust - sena se baka karohano e eketsehileng mme se thusa ho tsoela pele. lik'hamphani tse tlase kamoo ho hlokahalang.

Kaha joale re thehile mekhahlelo ea mantlha ea Trust, joale re tla nahana ka mekha ea Trust le mesebetsi le boikarabello ba eona.

Mekhatlo ea Trust: The Settlor

Mohlohlelletsi oa Trust o tsejoa e le Settlor, 'me ona ke mokha o behang thepa ho Trust - ka hona ho theha Tokiso. Motho ofe kapa ofe oa molao a ka theha Trust, ho bolelang hore Settlor e ka ba motho oa tlhaho kapa mokhatlo oa 'mele.

Settlor e tlameha ho fetisetsa thepa ho Trust hore e tle e be teng. Le ha ho tloaelehile hore ho be le Settlor e le 'ngoe, hoa khonahala hore Trust e be le Ba-Settlor ba bangata ba behang thepa ho Trust e tšoanang. Ho feta moo, Meralo ha e hloke ho ba ka nako e le 'ngoe. Ho ipapisitse le maemo a Settlor, sena se ka hloka ho nahanoa hape mabapi le lekhetho.

Ka har'a Trust Deed, matla a itseng a ka bolokeloa Settlor; joalo ka ho khethoa le ho tlosoa ha Baokameli mosebetsing, le matla a ho khetha Mosireletsi.

Moo ho theoang Discretionary Trust, Settlor e ka fana ka tataiso e eketsehileng ka ho hlahisa lengolo la litakatso. Tokomane ena e tataisa liqeto tsa Bahlokomeli tsamaisong ea bona le kabong ea thepa ea Trust.

U se ke ua khathatseha haeba ho bonahala eka ho na le likarolo tse ngata tse tsamaeang - hangata Settlor e 'nile ea eletsoa ke setsebi se tšoanelehang, se tla sebetsa le bona nakong eohle ea moralo. Sena se tiisa hore mofuta oa Trust o thehiloeng o kopana le sepheo sa Settlor, ho thusa ho tseba Bahlokomeli ba nepahetseng ka ho fetisisa le hore na ke bo-mang ba lokelang ho rua molemo le neng, ho hlophisa likarolo tsa ts'ebetso le ho fana ka keletso mabapi le maikutlo leha e le afe a lekhetho le/kapa liphello har'a lintho tse ling. Ka mor'a ts'ebetso ea moralo, haeba Offshore Trust e elelitsoe, Mofani oa Ts'ebeletso ea Ts'ebeletso ea Ts'ebeletso joalo ka Dixcart ho ikopanya le eena ho hlophisa ho theoa ha Trust, le bao hangata ba fanang ka Bahlokomeli sebakeng seo sa Offshore.

Mekha ea Trustee: The Trustee

Ha Settlor e beha thepa ho Trust, sehlooho sa molao sa thepa eo se fetisetsoa ho Baokameli ba bona ba khethiloeng. Bahlokomeli ba na le boitlamo bo tiileng ba ho laola Trust Fund ho latela lipehelo tsa Trust Deed - litlamo tsena tsa molao li lumella Bajalefa ho tiisa litokelo tsa tekano lekhotleng.

Leha ho ka etsahala hore Settlor e be Trustee, ha e ea tloaeleha haholo 'me e ka hlola merero efe kapa efe ea moralo oa lekhetho. Ka khopolo, Mojalefa e ka ba Mohlokomeli, empa sena hangata ha se kenyelelitsoe ke Trust Deed 'me se tla thulana le mesebetsi ea Bahlokomeli e tšohliloeng ka tlase.

Bolaoli bo bong le bo bong ba molao o tloaelehileng bo tla ba le karolo ea bona ea melao e nepahetseng eo Baokameli ba tlamehang ho e latela. Sehlekehlekeng sa Isle of Man, molao o amehang o kenyelletsa Molao oa Trustee 1961, Trust Act 1995 'me Molao oa Trustee 2001 hara tse ding Liketso. Tse ngata tsa tsona li thehile le ho nts'etsapele lithutong tse neng li ntse li le teng pele tsa melao e tloaelehileng, hammoho le ho li eketsa, ho fana ka ho hlaka le bonnete bo eketsehileng, mohlala, mosebetsi oa tlhokomelo ea Bahlokomeli mabapi le matla a matsete le litekanyetso tsa profeshenale tse lebelletsoeng ho bona.

Ha e le hantle, mosebetsi oa tlhokomelo o ka sehloohong sa karolo ea Mohlokomeli. Bahlokomeli bohle ba bonoa mesebetsing ea bots'epehi, joalo ka Batsamaisi ba k'hamphani. Sena se bolela hore Baokameli ba tla ikarabella ka kopanelo le ka matla bakeng sa liketso tseo ba li nkang (kapa tseo ba sa li nkeng) mabapi le Therasete. Mesebetsi ena e akaretsang e akaretsoa ka bokhutšoanyane ka tlase:

• Ho ba hlokolosi le ho ba le tsebo e lekaneng, ho nahanoa ka bokhoni ba ho khethoa ha bona le bokhoni leha e le bofe kapa tsebo e khethehileng, ke hore, ho sebetsa e le setsebi kapa mohlokomeli oa molao, joalo-joalo;
• Ho utloisisa le ho phethahatsa boitlamo ba bona ho latela lipehelo tsa Therasete;
• Ho boloka le ho sebetsa molemong oa Bajalefa, ho e boloka e arohane le thepa ea bona;
• Ho qoba likhohlano tsa lithahasello, mohlala, maemo ao Mohlokomeli a ka etsang liqeto molemong oa boithatelo ba hae, kapa molemong oa ba bang ka ho hlokisa Bajalefa molemo;
• Ho sebetsa ka toka le ka ho hloka leeme ho Bajalefa;
• Ho sebelisa matla feela molemong oa merero eo ba e filoeng le ka tumelo e ntle
• Ho fana ka akhaonte e nepahetseng ya Trust Fund hodima kopo ya Mojalefa.

Hape ho na le mosebetsi oa hore Mohlokomeli a sebetse ka bolokolohi ntle le haeba ho boletsoe ka tsela e 'ngoe ho latela lipehelo tsa Therasete; empa boholo ba litokisetso tsa sejoale-joale li etsa tokisetso ea moputso o lekaneng.

UK, Batsamaisi ha ba laoloe ebile ha ba hloke ho fuoa tumello. Leha ho le joalo, libakeng tse kang Isle of Man, ntle le ts'ireletso ea molao le e tloaelehileng e fumanehang, Litsebi tsa Litsebi li laoloa ke Isle of Man Financial Services Authority le laesense tlas'a Molao oa Litšebeletso tsa Lichelete oa 2008.

Joalo ka ha u bona, ho ba Mohlokomeli e ka ba mosebetsi o boima, eseng ka lebaka la litlamo tsa molao le melato e latelang e bakiloeng ke khetho. Ho feta mona, ho ka ba le litlamorao tsa lekhetho tseo ho ka nahanoang ka tsona tse ka hlahisang mekoloto e meng bakeng sa Bahlokomeli. Molemong oa bokhutšoane, re tla fana ka maikutlo a fapaneng a bohlokoa le mekhoa e metle e amanang le karolo ea Trustee ka har'a sengoloa sa rona se latelang letotong lena.

Mekha ea Trust: Mojalefa

Ha Tokomane ea Trust e ngoloa, Bajalefa kapa mekhahlelo ea Bajalefa ba tlameha ho boleloa. Ka ho etsa joalo, Settlor e hlalosa hore na ba lakatsa ho rua molemo ofe, kapa ho tšoaneleha ho rua molemo ho Trust. Bajalefa ba ka rua molemo ho:

• Lekeno la trust, mohlala, khiriso ea thepa kapa chelete ea matsete,
• The capital of the Trust mohlala ho fumana matlotlo a abeloang bona tlas'a maemo a itseng, kapa
• Ka bobeli chelete e kenang le chelete.

Hopola, Bahlokomeli hangata ha ba akaretsoe ho rua molemo, leha joalo ka ha ho boletsoe ka holimo, Bahlokomeli ba Litsebi ba ka fumana meputso e lekaneng. Ho na le mefuta ea Trusts moo Settlor e ka bolokang tsoala ea othomathike ea chelete nakong ea bophelo ba bona, mohlala, Interest in Possession Trust - Sena se tla tšohloa sehloohong se latelang.

Ho khetha Bajalefa kapa mekhahlelo ea Mojalefa e ka ba boikoetliso bo qhekellang ho Settlor, ea tlamehang ho lekanya lintlha tse fapaneng, joalo ka:

• Na Settler o nyetse?
  • Na molekane oa hona joale o hloka ho fumana letlole?
  • Na Settlor e na le molekane oa pele?
• Na Settlor e na le bana?
  • Na Settlor e na le bana ba kamano e fetileng?
• Na ho na le motho ea itšetlehileng ka lichelete ho Settlor?
  • Na Settlor e na le batšehetsi ba bang ba tlokotsing?
• Settlor e fumana mang ea tšoanelehang?
• Na ho na le liphaello tse sa etsetseng phaello/liphallelo tse haufi le pelo ea Settlor?

The Trust Deed e ka kenyelletsa mekhelo, e ka qaqisang mang kapa mang eo Settlor e sa batleng ho nahanoa ka eena.

Trust Fund e ka aroloa ho ba letlole le leholo le likaroloana tsa letlole, tse arolelanoang ho Bajalefa ba itseng. ka mokhoa o sebetsang, lichelete tse nyane li etselitsoe Bajalefa kapa mekhahlelo ea Bajalefa bao e leng bona feela ba ka u tsoelang molemo.

Haeba Settlor e lakatsa ho fetola lenane la Bajalefa kapa mekhahlelo, ho latela mofuta oa Trust, ba ka etsa Tokomane ea Phapano. Mohlala oa Discretionary Trust, sets'oants'o se tla fana ka lengolo le ntlafalitsoeng la litakatso ho Bahlokomeli - hopola hore tokomane ena ha e tlame Bahlokomeli ebile e na le tšusumetso feela - Ho latela matla a fetisoang ho Bahlokomeli, joale ba tla nahana ka liketso. hlokahala.

Mofuta oa Trust o tla hlalosa litokelo tseo Mojalefa a ka batlang ho li phethahatsa. Mohlala, Discretionary Trusts, tseo hajoale li sebelisoang khafetsa ho Meralo ea Matlo ea Sejoale-joale kapa Moralo oa Succession ka lebaka la ho tenyetseha ha tsona. Li-Trasti tse joalo li fana ka litokelo tse fokolang ho Mojalefa, kaha tsamaiso le kabo ea thepa ea Therasete e ea ka boikhethelo ba Bahlokomeli. Leha ho le joalo, ka bobeli Settlor le Beneficiary ba ka tšelisoa ke maemo ana ho tsoa mesebetsing ea boits'oaro ba Bahlokomeli; moo thepa e tlamehang ho laoloa molemong oa Bajalefa.

Mekha ea Trust: Mosireletsi

Leha e se tlhokahalo e tlamang, Settlor e ka khetha ho khetha Mosireletsi ho tloha qalong. Mosireletsi oa Therasete ke mokha o ikemetseng oo e seng Trustee, empa o filoe matla tlas'a Trust Deed. Mosireletsi o netefatsa hore Bahlokomeli ba tsamaisa Therasete ho latela Tokomane ea Trust Deed le litakatso tsa Settlor.

Ka tloaelo Mosireletsi e tla ba setsebi se tšepahalang le se hloahloa, eo mohlomong a seng a ntse a e-na le kamano le Settlor kapa malapa a bona, joalo ka 'Muelli oa Molao kapa Moeletsi oa Lichelete.

Mosireletsi o fana ka ts'ebetso ea ts'ebeliso e mpe ea matla ho Batsamaisi. Mohlala, moo ho khethoang Mosireletsi, ho tloaelehile hore Mosireletsi a boloke matla a itseng, a be le matla a ho thibela liketso tse itseng tsa tsamaiso, kapa liketso tseo li ka hloka hore li tekeneloe e le hore e be tsa sebele. Matla ao hangata a fuoang Mosireletsi ke matla a ho khetha kapa ho tlosa Bahlokomeli, kapa ho fana ka tumello ea kabo.

Ntle le ho tataisa liketso tse itseng tsa Trustee, karolo ea Mosireletsi e ka fana ka matšeliso ho Settlor hore trust e tsamaisoa ka tsela e reriloeng. Leha ho le joalo, Ba-Settlors ba lokela ho etsa phoso ka lehlakoreng la tlhokomeliso ha ba nahana hore na ba khethe Mosireletsi le hore na ba behetsoe matla afe, kaha sena se ka lebisa litabeng tse ngata tsamaisong e sebetsang le e sebetsang ea Trust.

Mekha ea Trust: Mekha ea Boraro

Qetellong, mabapi le ts'ebetso ea Trust Fund, Bahlokomeli ba ka batla ho khetha litsebi tse fapaneng tse tšoanelehang ho netefatsa hore ho na le liphello tse ntle ka ho fetisisa bakeng sa Trust Fund le Bajalefa. Mofuta oa thepa e lokisitsoeng e tla etsa qeto ea hore na ke litšebeletso life tse hlokahalang, empa hangata li ka kenyelletsa:

• Batsamaisi ba Matsete
• Batsamaisi ba Thepa
• Baeletsi ba Lekhetho

Ho sebetsa le Bafani ba Litšebeletso tsa Trust

Dixcart esale e fana ka Litšebeletso tsa Bohlokoa le tataiso ka lilemo tse 50; ho thusa bareki ka tlhophiso e sebetsang le tsamaiso e sebetsang ea Offshore Trusts.

Litsebi tsa rona tsa ka tlung le basebetsi ba phahameng ba na le mangolo a mosebetsi, ba nang le phihlelo e ngata; sena se bolela hore re boemong bo botle ba ho tšehetsa le ho nka boikarabelo ba Offshore Trust, re sebetsa re le Trustee le ho fana ka litšebeletso tsa boeletsi ba litsebi moo ho loketseng. Haeba ho hlokahala, Sehlopha sa Dixcart se ka boela sa thusa batho ba hlokang litšebeletso tsa moralo oa lekhetho le leruo. 

Re thehile mefuta e mengata ea linyehelo, e kenyelletsang mefuta e mengata ea meaho ea Isle of Man. Ho tloha ho thero ea esale pele le likeletso ho isa taolong ea letsatsi le letsatsi ea koloi le mathata a ho rarolla mathata, re ka ts'ehetsa lipheo tsa hau maemong ohle.

Fumana ikopantse

Haeba u hloka leseli le eketsehileng mabapi le ts'ebeliso ea Offshore Trusts, kapa Isle of Man meaho, ka kopo ikutloe u lokolohile ho ikopanya le David Walsh ho Dixcart:

boeletsi.iom@dixcart.com

Dixcart Management (IOM) Limited e na le laesense ke Isle of Man Financial Services Authority.

Khutlela Lenaneng