Ukuseka iNtembeko eMalta kwaye Kutheni kunokuba luncedo kangaka

  • Ukupapashwa 10 January 2023

  • | isingqiniso IN878

Imvelaphi: IiTrasti zaseMalta

NgoTshintsho oluKhulu loButyebi olwenzekayo ngoku, iTrasti sisixhobo esibalulekileyo xa kufikwa kulandelelwano kunye nocwangciso lwezindlu. ITrasti ichazwa njengesibophelelo esibophelelayo phakathi komhlali kunye netrasti okanye iitrasti. Kukho isivumelwano esichaza ukudluliselwa kobunini obusemthethweni bepropati ngokuhlala kwi-trasti, ngeenjongo zolawulo kunye nenzuzo yabaxhamli abakhethiweyo.

Zimbini iindidi zeTrasti ezidla ngokusetyenziswa eMalta, ngokuxhomekeke kwiimfuno ezithile zabantu kunye nenjongo enqwenelekayo yeTrasti:

  • ITrasti yoMdla eZinzileyo- umphathiswa akanalo ulawulo kwinzala emayinikwe abaxhamli. ITrasti ke ngoko ichaza umdla.
  • I-Discretionary Trust - olona hlobo luxhaphakileyo lweTrasti, apho umphathiswa echaza inzala ekhutshelwa abaxhamli.

Kutheni iiTrasti zisesona sakhiwo siGqwesileyo sokuGcinwa kwe-Asethi kunye noCwangciso lokulandelelana?

Kukho izizathu ezininzi zokuba kutheni iiTrasti zingamaqumrhu asebenzayo okhuseleko lwe-asethi kunye nocwangciso lokulandelelana, kuquka:

  • Ukugcina kunye nokuvelisa ubutyebi bosapho ngendlela esebenzayo yerhafu, ukuthintela ukwahlulahlula izinto zexabiso zibe zizabelo ezincinci nezingasebenzi kakuhle kwisizukulwana ngasinye.
  • Ii-asethi ze-trust zahluliwe kwii-asethi zobuqu ze-settler kungoko, kukho enye umaleko wokhuseleko ekutshoniseni okanye ekutshoni.
  • Ababolekisi bomhlali abanandlela yokumelana nepropati egcinwe kwiTrasti.

Xa kuqwalaselwa iiTrasti zaseMalta:

I-Malta yenye, yeendawo ezimbalwa zolawulo, apho inkqubo yezomthetho ibonelela ngazo zombini iiTrasti kunye neZiseko. ITrasti ingahlala isebenzayo kangangesithuba esifikelela kwiminyaka eli-125 ukusuka kumhla wokusekwa, ixesha elibhalwe kwiTrasti Instrument.

  • IiTrasti zaseMalta zinokuthi zingathathi hlangothi kwirhafu, okanye zirhafiswe njengeenkampani - ingeniso yerhafu kwi-35% kwaye abaxhamli baya kufumana i-6/7 imbuyekezo kwingeniso esebenzayo kunye ne-5/7 yokubuyisela kwingeniso ye-passive, ngokude nje bengahlali eMalta.
  • Imirhumo ephantsi yokuSeta ukuseka iTrasti eMalta. Ulawulo oluphantsi kakhulu kunye neendleko zokumisela ziyafuneka, xa kuthelekiswa namanye amazwe amaninzi. Iindleko ezinje; imali yophicotho-zincwadi, iimali zomthetho, kunye neentlawulo zokulawula ukuthembela ziphantsi kakhulu eMalta, ngelixa iinkonzo zengcali ezinikezelweyo, usebenzisa i-firm efana ne-Dixcart, ikumgangatho ophezulu.

Amaqela angundoqo kwiTrasti

Inkcazelo ebanzi yeTrasti ithathela ingqalelo izinto ezintathu, ezizezi; umphathiswa, umxhamli, kunye nomhlali. Umphathiswa kunye nomxhamli bachazwa njengamacandelo aphambili eTrasti eMalta, ngelixa indawo yokuhlala liqela lesithathu eliseka ipropati kwiTrasti.

I-Settlor – Umntu owenza iTrasti, kwaye abonelele ngepropathi yetrasti okanye umntu owenza uhlengahlengiso kwiTrasti.

ITrasti – Umntu osemthethweni okanye wendalo, obambe ipropati okanye lowo ipropati inikezelwe kuye ngokwemiqathango yetrasti.

Umxhamli – Umntu, okanye abantu, abanelungelo lokuxhamla phantsi kweTrasti.

UMkhuseli -Inokuba liqela elongezelelweyo elaziswa ngumhlali njengomntu obambe isikhundla esithembekileyo, esifana nesinxulumani sosapho, igqwetha, okanye ilungu. Iindima kunye namandla abo anokubandakanya, kodwa kungaphelelanga apho, ukusebenza njengomcebisi wotyalo-mali, ukukwazi ukususa ii-trustee nangaliphi na ixesha, kunye nokutyumba iitrasti ezongezelelweyo okanye ezintsha kwi-trust.

Iindidi ezahlukeneyo zokuThemba eMalta

UMthetho weTrust yaseMalta ubonelela ngeentlobo ezahlukeneyo zeTrasti, ezinokufumaneka kwiindawo ezininzi zetrasti zemveli, kubandakanya oku kulandelayo:

  • IiTrasti zesisa
  • IiTrasti ze-Spendthrift
  • IiTrasti eziKhethekileyo
  • IiTrasti zoMdla oZinzileyo
  • IiTrasti zeYunithi
  • IiTrasti zoFundo kunye noLondolozo

Ukurhafiswa kweTrasti

Irhafu yengeniso eyayanyaniswa neTrasti kunye nayo yonke imicimbi enxulumene nerhafu ekuhlalweni, ukuhanjiswa kunye nokubuyiselwa kwepropathi ehleli kwiTrasti, ilawulwa nguMthetho weRhafu yeNgeniso (iSahluko se-123 seMithetho yaseMalta).

Kuyenzeka ukuba kunyulwe iiTrasti ukuba zibe selubala ngeenjongo zerhafu, ngengqiqo yokuba ingeniso enxulumene netrasti ayihlawuliswa irhafu ezandleni zetrasti, ukuba isasazwa kumntu ozuzwayo. Ukongeza, xa bonke abaxhamli betrasti bengahlali eMalta kwaye xa ingeniso yeTrasti ingaveli eMalta, akukho mpembelelo yerhafu phantsi komthetho werhafu waseMalta. Abaxhamli bahlawuliswa irhafu kwingeniso esasazwa ngabaphathiswa, kummandla apho bahlala khona.

Dixcart njengeeTrasti

I-Dixcart ibonelele ngetrasti kunye neenkonzo ezinxulumene nentembeko kwi; I-Cyprus, iGuernsey, i-Isle of Man, i-Malta, i-Nevis, ne-Switzerland iminyaka engaphezu kwe-35 kwaye inamava amaninzi ekuqulunqweni nasekulawuleni iitrasti.

I-Dixcart Malta inokubonelela ngeenkonzo zentembeko ngenkampani yayo epheleleyo yeqela i-Elise Trustees Limited, enelayisensi yokusebenza njengetrasti yiMalta Financial Services Authority.

Iinkcukacha ezongezelelweyo

Ngolwazi olongezelelweyo malunga neeTrasti eMalta kunye nezibonelelo ezinikezelayo, thetha UJonathan Vassallo kwiofisi yaseMalta: ingcebiso.malta@dixcart.com

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