Offshore Trusts: Mefuta le Tšebeliso (2 ea 3)

Letoto lena le shebana le lintlha tsa bohlokoa tsa Offshore Trusts, haholo-holo Isle of Man Trusts. Ena ke sengoloa sa bobeli ho tse tharo, se hlahlobang mefuta e meng e atileng haholo ea Offshore Trusts le ts'ebeliso ea eona. Haeba u ka rata ho bala lingoliloeng tse ling letotong u ka li fumana mona:

• Offshore Trusts: Selelekela (1 ho 3)
• Offshore Trusts: Ho se utloisisane, Mathata le Litharollo (3 of 3)

Ho tloha ho ts'ireletsong ea lefa la malapa, ho ea ho ho etsa bonnete ba moralo o nepahetseng oa tatelano, ho fana ka batho ba itšetlehileng ka bona kapa esita le basebetsi, Offshore Trust e ntse e le sesebelisoa se feto-fetohang habonolo se sebelisoang ke baeletsi - ka tšepo sengoloa se latelang se tla thusa ho hlakisa ntlha ena.

Article 2 of 3, Offshore Trusts: Mefuta le Tšebeliso e tla hlahloba tse latelang:

• Discretionary Trusts
• Thahasello ho Possession Trusts
• Li-trust tsa Bokello le Tlhokomelo
• Mefuta e meng ea Offshore Trust
• Ho sebetsa le Dixcart

Offshore Discretionary Trusts

Discretionary Trust ke e 'ngoe ea mefuta e sebelisoang haholo ea Trust mme e ka fana ka maemo a feto-fetohang bakeng sa Settlor le Trustees ho latela kamoo Trust e fihlelang sepheo se lakatsehang.

Mohlala, Discretionary Trust e ka fa Bahlokomeli bokhoni ba ho fana ka liphallelo ka tsela e qobang ho senya kapa ho senya Trust Fund ho sa hlokahale le ho latela maemo a fetohang - sena e ka ba ka mabaka a mangata, ho kenyelletsa le ts'ireletso ea Bajalefa ba tlokotsing, lekhetho. moralo kapa tshireletso ya thepa mabapi le mekoloto ya Bajalefa, le tse ding.

Ho feta moo, le hoja sehlopha sa Bajalefa se ka bonahala, Settlor a ka 'na a se tsebe hore na tsela e molemohali ea ho arola letlole e tla ba efe 'me a ka lakatsa ho lumella liphetoho tsa nako e tlang maemong esita le bajalefa ba eketsehileng hore ba nahaneloe - mohlala, litloholo tse e-s'o tsoaloe.

Discretionary Trusts e ka thehoa nakong ea bophelo ba Settlor, e ka ba sebaka sa bolulo sa bolulo kapa sa ngoloa ho Will, ho ba teng ka mor'a lefu. Haeba e bōpiloe e le Trust e phelang, Settlor e ka ba le boikarabelo ba lekhetho ka boleng ba phetisetso e lefisoang. Ho feta moo, Ma- Trustees a ka 'na a jara boikarabelo ba nako le nako ka lilemo tse 10 tsa ho ikhopotsa lilemo tse XNUMX, le kabong efe kapa efe e eang ho Beneficiaries. Ka lebaka lena, keletso ea lekhetho e lokela ho batloa qalong mabapi le maemo a Settlor le Bahlokomeli.

The Settlor ha ea tlameha ho boloka phaello efe kapa efe e molemo ea ho ba le thepa kapa taolong ea matlotlo a behiloeng ho Discretionary Trust, ho seng joalo Therasete e ka nkoa e le bolotsana kapa e ke keng ea sebetsa, 'me thepa e ntse e ka ba karolo ea thepa ea Settlor.

Ho e-na le hoo, Bahlokomeli ba filoe matla a ho tsamaisa Trust Fund molemong oa Bajalefa le Truste ka boeona. Li- Trustees li boetse li khona ho fana ka kabo ea bona, ho mojalefa ofe kapa ofe ka nako eo ba bonang e loketse. Le hoja Therasete ea Discretionary e fa Bahlokomeli taolo e felletseng holim'a tokisetso, liketso tsa bona li ntse li tlameha ho tsamaellana le Tokomane ea Trust.

Litokisetso tsa Trust Deed li ka fana ka lithibelo tseo Settlor e lakatsang ho li beha. Ho feta moo, Settlor e ka khetha ho khetha Mosireletsi, eo hangata e leng moeletsi oa profeshenale ea tšeptjoang, hore a okamele Baokameli le ho netefatsa hore ba lumellana le lipehelo tsa Trust. Mosireletsi o boloka matla a itseng joalo ka ha a lakatseha, ho etsa bonnete ba hore Baokameli ba fihlella lipheo tsa Therasete ka tumellano le Tokomane ea Ts'epo. Leha ho kenyeletsoa ha Mosireletsi ho ka fana ka taolo, ho bohlokoa ho se behelle Bahlokomeli e le ho senya katleho ea Discretionary Trust.

Qetellong, Settlor e ka tataisa Bahlokomeli ka ho fana ka Letter of Wishes. Letter of Wishes e fana ka polelo ea maikemisetso a Settlor ka nako eo ka nako, e lumellang Baokameli ho ela sena hloko ha ba etsa liqeto le kabo. Ha feela Letter of Wishes e ntse e hlahlojoa khafetsa, e ka fana ka temohisiso e makatsang kelellong ea Settlor ha maemo a ntse a fetoha – leha ho le joalo, tokomane ena ea susumetsa ebile ha e tlame; ha e hlahise tlamo ea molao ho tsoa ho Baokameli.

Discretionary Trust ke tharollo e khahlang haholo e fanang ka maemo a feto-fetohang mme e fana ka monyetla oa ho tlosa mokoloto oa lekhetho thepa ea Settlor - leha ho feto-fetoha hona ho tla ka theko. Discretionary Trusts e ka ba e rarahaneng, e hlokang tsebo e khethehileng ho qoba maraba - Settlor e hloka ho utloisisa hore e beha thepa ea bona tlas'a taolo ea Bahlokomeli ba bona ba khethiloeng, ba lokelang ho sebetsa ka botšepehi tumellanong le Trust Deed, empa eseng hakaalo. ditakatso tsa bona – ha feela ba e nka e le molemong wa Therasete le Bajalefa.  

Khahleho ea Offshore ho Li-Trasti tsa Possession

Ntho e sa tloaelehang, empa e ntse e sebelisoa haholo, ke Interest in Possession Trust. Mofuta ona oa Tšepo o ka ba le ts'ebeliso e ngata, e itšetlehileng ka bokhoni ba sesebelisoa sena ho fa Settlor monyetla oa ho fihlella Trust Fund nakong ea bophelo ba bona - ha e le hantle, ka linako tse ling mofuta ona oa Trust o bitsoa Lifetime Possession Trust.

Thahasello ea ho rua e ka ba ea nako e behiloeng kapa e sa lekanyetsoang. Ho tloaelehile haholo hore tokisetso e etsoe bakeng sa nako e setseng ea bophelo ba Settlor.

Molemong oa tokisetso ea ho ba le thepa, Settlor e beha thepa ho Trust, ka hona e fetisetsa tlotla ea molao ho Bahlokomeli (ho ea ka tokisetso e 'ngoe le e 'ngoe ea Trust) - empa mona moahi o hlahisa thahasello ea ho ba le thepa, a ipha tokelo ea hanghang ea ho fumana thepa. chelete e kenang ho tsoa matlotlong a Trust.

Ka linako tse ling Settlor of an Interest in Possession Trust e bitsoa Mojalefa oa Lekeno kapa Life Tenant, ka lebaka la tokelo ena ea molao. Carveout e ka fa Settlor litokelo tsa ho natefeloa ke thepa le/kapa chelete eohle e hlahisoang ke thepa nakong ea bophelo ba bona. Mohlala, ho lula setšeng, ho lefa litšenyehelo tsa bophelo kapa ho lefella tlhokomelo ea nako e telele joalo-joalo ho tsoa ho phaello ea matsete kapa matlotlo a mang joalo ka likabelo ho tsoa ho likarolo tsa khoebo ea lelapa.

Ho ka ba le Mojalefa ea fetang a le mong kapa Mohiri oa Bophelo, bao ka tloaelo ba ke keng ba ba le tokelo ea ho fumana thepa ka bo bona, joalo ka molekane. Tabeng ea litefo tsa chelete, sena se lefuoa ho bona nako le nako joalo ka ha ho boletsoe ho Trust Deed.

Chelete e amohetsoeng e tla ba tlase ho litšenyehelo tsa Therasete - ho bohlokoa ho hopola hore sena se tla kenyelletsa litšenyehelo life kapa life tsa tsamaiso ea thepa (litefiso tsa mohlokomeli, litefiso tsa moeletsi oa matsete, taolo ea thepa joalo-joalo) hammoho le meputso e ka bang teng ea Bahlokomeli, e leng nako e telele. joalo ka ha toka e lumelletsoe tlas'a Molao oa Trust.

Ha ba etsa liqeto mabapi le matsete, Baokameli ba tla ba le boikarabelo ho Mojalefa / Mohiri oa Bophelo le Bajalefa ba nang le tokelo ea ho fumana thepa, ba etsa liqeto tse joalo ka ho nahana ka litlhoko tse hlolisanoang tsa lekeno le bophelo bo bolelele, ntle le haeba ho boletsoe ka tsela e 'ngoe ho Trust Deed.

Ho ea ka Discretionary Trust, thepa ea Therasete e tla tšoaroa ke Bahlokomeli molemong oa lihlopha tse boletsoeng tsa bajalefa kapa ba bitsoang Bajalefa ka bomong ba teng ka har'a Tokomane ea Trustees. Bajalefa bana ba ka rua molemo ka mor'a nako e behiloeng eo Mojalefa oa Lekeno kapa Mohiri oa Bophelo a ka thabelang tsoala ea ho ba le eona - hangata sena ke kamora lefu.

Ho na le litlamorao tsa lekhetho ts'ebetsong ea mofuta ona oa Trust, 'me joalo ka mehleng, e ka ba thata haholo. Ka hona, keletso ea lekhetho e lokela ho batloa maemong ohle.

Offshore Accumulation and Maintenance Trusts

Li-Accumulation and Maintenance Trusts ke mokhoa o fapaneng lipakeng tsa Discretionary Trust le Bare Trust. Motheong oa eona, mofuta ona oa trust o beha Trust Fund tlas'a tlhokomelo ea Bahlokomeli ho fihlela ngoana kapa Mojalefa e monyane a fihla lilemong tse boletsoeng, ho fihla ho lilemo tse 25.

Nakong ena, Bahlokomeli ba tla ba le boikhethelo mabapi le tsamaiso ea thepa e lokisitsoeng le hore na ba ka e sebelisa hamolemo joang molemong oa Mojalefa - ehlile ho latela lipehelo tsa Trust Deed. Ka ho pharaletseng Bahlokomeli ba ka ipokellela chelete e kenang le phaello ho aha ba Beneficiaries matsete a chelete kapa ba ka arola likarolo bakeng sa tokiso e tsoelang pele ea Mojalefa.

Pele ho liphetoho tsa Finance Act 2006 mabapi le ho tšoaroa ha Li-Accumulation and Maintenance Trusts, litlhophiso tsena tsa Trust li ile tsa theoa ho fihlela melemo e itseng ea thero ea IHT - leha ho le joalo, mehleng ea kajeno, le ka lebaka la liphetoho tsa Relevant Thepa Regime (RPR), molemo ona o se o tlositsoe. Li-trust tsa Bokello le Tlhokomelo li tla hloka ho nahana ka RPR, e ka fellang ka litefiso tsa nako le nako tsa selemo sa 10, ho latela Discretionary Trusts tse boletsoeng ka holimo.

Bakeng sa li-Trust tsa Accumulation and Maintenance Trust li ile tsa rarolloa pele ho 2006, ho ne ho e-na le fensetere ho fihlela 5.^th ea April 2008, moo lilemo tsa batho ba bangata li ka eketsoang ho tloha ho tse 18 ho ea ho tse 25. Trusts tsena li tla tsoelapele ho fumana kalafo e tšoanang ea pele ho 2006 IHT bophelo bohle ba Therasete ke hore pele Mojalefa a fihla lilemong tsa bongata. Leha ho le joalo, ho bohlokoa ho ela hloko hore lipehelo life kapa life tse ling tse eketsehileng kamora 2006 li tla fana ka trust tlas'a liphetoho tsa RPR. Ho feta moo, haeba ho se na thahasello e felletseng ho trust ke hore ke Discretionary Accumulation and Maintenance Trust, mme lilemo tsa bongata ha lia ka tsa fetoloa pele ho 6.^th Mmesa 2008, diphetoho tsa RPR le ditefiso tsa nako le nako di tla sebetsa.

Pele ba hola, athe Bahlokomeli ba ka khetha ho bokella lekeno le kholo ea thepa ea Therasete, ba ka boela ba e chechisetsa morao kapa ba e abela hape ho latela Thepa ea Trust. Sena se ka etsoa feela pele Mojalefa a fumana thahasello ea ho ba le lilemo tse 18 kapa 25 ho latela lipehelo tsa trust.

Haeba ho entsoe joalo ka 'nete le tumellanong le Trust Deed, Baokameli ba ka tsetela Trust Fund ho thepa e itseng e tsitsitseng pele Mojalefa a fihla ho 18.^th letsatsi la tsoalo mohlala, real estate, bond, fixed term deposits jj. Sena se bolela hore boleng bo ka lokollwa ka nako e itseng kapa ho hlahisa lekeno le tswelang pele ka matsete a ntseng a hola, rente, jwalojwalo. mme ho qoba boitshwaro bo senyehileng le ho dumella Mojalefa ho hola ho feta dilemo Boholo.

Ka bokhuts'oane, Ba-Settlors ba ka ikutloa ba phutholohile ho theha Accumulation and Maintenance Trust, ho fapana le Discretionary Trust e felletseng - sena ke hobane Baokameli ba tla ba le maemo a bonolo a tsamaiso nakong ea bophelo bohle ba Trusts, ha boemo ba Bajalefa bo ka lokisoa. Leha ho le joalo, tšitiso ke hore ngoana Mojalefa o tla ba le tokelo ea boiketsetso ho Trust Fund ha a le lilemo li ngata, e ka nkoang e le kotsi ho latela sebopeho sa bona le boemo ba kholo ea bona.

Mefuta e meng ea Offshore Trust

Ntle le tse kaholimo, ho bohlokoa ho ela hloko mefuta e meng e sebelisoang hangata ea Trust. Bakeng sa bokhuts'oane tsena li thathamisitsoe ka tlase ka tlhaloso e khuts'oane:

• Morero Trust - Ho e-na le ho theoa molemong oa Mojalefa ka bomong, Sepheo sa Therasete ea Morero ke ho fihlela sepheo se itseng sa khoebo kapa sa liphallelo, mohlala, lichelete tsa transactions, ho nkuoa kapa ho qhaloa ha thepa joalo-joalo. On the Isle of Man, ho na le molao o inehetseng o sebetsanang le Trust ena - Purpose Trusts Act 1996.

• Therasete ea Melemo ea Basebetsi (EBT) - Li-Trasti tsa Melemo ea Basebetsi li entsoe ke bahiri molemong oa basebetsi ba nakong e fetileng, ba hona joale kapa ba kamoso, ba itšetlehileng ka bona le likamano. E ka ba koloi ea ho fetisa melemo efe kapa efe, 'me e na le thuso bakeng sa lik'hamphani tsa boholo bofe kapa bofe - haholo-holo tse nang le sebaka sa lefats'e. Litšebeliso tse tloaelehileng li kenyelletsa merero ea ho reka likarolo, libonase tsa boikhethelo, lipenchene joalo-joalo.

Ho na le li-Trust tse ngata tse teng, 'me re khothaletsa ho bua le moeletsi oa hau oa setsebi ho u thusa ho khetha mofuta o nepahetseng oa Trust bakeng sa ho fihlela sepheo sa hau.

Ho sebetsa le Dixcart

Dixcart esale e fana ka Litšebeletso tsa Trustee le tataiso mabapi le Offshore Trusts ka lilemo tse fetang 50; ho thusa bareki le baeletsi ba bona ho etsa moralo oa bona oa kantle ho naha.

Re na le litsebi tsa ka tlung tse nang le boiphihlelo bo bongata litabeng tsohle tse amanang le Trusts; sena se bolela hore re boemong bo botle ba ho tšehetsa le ho nka boikarabello bakeng sa Offshore Trust efe kapa efe, re sebetsa re le Trustee le ho fana ka litšebeletso tsa boeletsi ba litsebi moo ho loketseng.

Ka lebaka la linyehelo tsa rona tse fapaneng, tse kenyelletsang letoto la meaho ea Isle of Man, re ka thusa Ho tloha ho thero ea 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 o hloka leseli le eketsehileng mabapi le ts'ebeliso ea Offshore Trusts, kapa Isle of Man meaho, ka kopo ikutloe u lokolohile ho ikopanya le Paul Harvey ho Dixcart: boeletsi.iom@dixcart.com

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

Khutlela Lenaneng