IiTrasti zaseOffshore: Intshayelelo (1 kwezi-3)

  • Ukupapashwa 3 Februwari 2022

  • | isingqiniso IN799

Kolu ngcelele siza kuphonononga izinto eziphambili kwiiTrasti zaseOffshore, sithatha umdla othile kwi-Isle of Man Trusts. Eli linqaku lokuqala kumanqaku amathathu, nelibeka isiseko esiza kwakhela phezu kwaso. Eli nqaku lokuqala lijolise kwabo bangenawo amava eTrasti kunye nabo banqwenela ukuphuhlisa ulwazi olunzulu ngomgaqo-siseko weTrasti. Ngaloo nto, olunye ulwazi lunokubonakala lungenamsebenzi kwiingcali kodwa lunokuthi lusebenze njengento yokuhlaziya.

Olu luhlu luza kuchaza isithuthi ngokwaso, lucazulule izinto eziyinxalenye yeTrasti nokuba ngoobani amaqela afanelekileyo kunye neempawu zabo, uxanduva kunye nendima ngokubanzi kwiTrasti. Amanqaku alandelayo aya kuthathela ingqalelo ngakumbi ulawulo lweTrasti kunye nemigibe okufuneka uyiphetshwe, elandelwa ziintlobo zeTrasti kunye nezizathu zokuba umntu aziphumeze kucwangciso lwakhe.

Ukuba ungathanda ukufunda amanye amanqaku kolu ngcelele ungawafumana apha:

Eli nqaku lokuqala lixoxa ngezi zihloko zilandelayo ukunceda ukunika umbono obanzi weTrasti zaseOffshore:

Ithetha ukuthini iOffshore?

Ukwenzela ukugqibelela, siya kuqala sichaze ukuba sithetha ukuthini xa sisithi into 'Ngaselunxwemeni'.

Igama elithi Offshore libhekisa kuwo nawuphi na umsebenzi owenzeka ngaphandle kwendawo yokuhlala. Ulawulo lwe-Offshore luza kuba nowiso-mthetho olwahlukileyo, ulawulo kunye/okanye nolawulo lwerhafu, oluthe ngokwesiqhelo lubonelele ngabanini boMntu abaBonelekileyo (UBOs) baso nasiphi na isakhiwo/i-asethi ekude nonxweme ithuba lokuthatha inzuzo yaloo mmandla.

Ke ngoko, iTrasti ye-Offshore yenye ezinzile kwaye ilawulwa kwindawo eyahlukileyo ukusuka kwilizwe lasekhaya le-UBO. Amaziko ezimali adumileyo aphesheya abandakanya izizwe zesiqithi ezifana ne-Isle of Man, iiChannel Islands, iBritish Virgin Islands, kodwa neendawo ezivaliweyo eziquka iZurich, iDublin, iDubai njl.njl. - Kubalulekile ukukhetha indawo yolawulo ngokuma okuhle, njenge-Isle. yoMntu, evela 'kuluhlu lwabamhlophe' lwe-OECD kwaye lubambe a Ukalo lukaMoody lwe-Aa3 Stable.

Yintoni iTrasti?

ITrasti sisivumelwano sokuthembeka sodluliselo lobunini obuxhamlayo. Entliziyweni yayo, oku kuthetha ukuba iTrasti lilungiselelo elisemthethweni kunye neTrasti lokulawula izinto zexabiso ezidla ngokulawulwa ngenjongo ethile umz. ukugcinwa kobutyebi bosapho, ukhuseleko lwe-asethi, ukonyuswa kwerhafu, amalungiselelo enkuthazo yequmrhu njl.njl.

Iinkcukacha zamalungiselelo ziqulethwe kwiSivumelwano seTrasti, esiluxwebhu lomgaqo-siseko weTrasti. Iitrasti azifakwanga okt aziloqumrhu elisemthethweni njengenkampani okanye iqumrhu. Ngoko ke, iTrasti ayixhamli kwiimpawu zequmrhu elisemthethweni, ezinjengobuntu obusemthethweni obahlukeneyo kunye netyala elisikelwe umda, umz. alinakwenza iikhontrakthi okanye livelise iindleko egameni lalo. Endaweni yoko, itayitile esemthethweni yee-asethi igqithiselwa kwiTrasti, ezityalwa imisebenzi yazo - oku siza kukwenza nzulu ngakumbi kwinqaku elilandelayo kolu luhlu.

Ukuze kubekho iTrasti yokwenene, kufuneka kubekho izinto ezintathu eziqinisekileyo ezikhoyo:

InjongoNgaba uMmeli weTrasti ujonge ukubophelela okanye ukubeka uxanduva kwiiTrasti? Oku kuvavanywa ngokufanelekileyo ngokubhekisele kwindoda enengqiqo. Ukuba akukho ngqiniseko eyaneleyo yenjongo, iTrasti inokungabinanjongo ngenxa yokungaqiniseki.
Isihloko ekungasoIi-asethi kufuneka zifakwe kwiTrasti kwasekuqaleni. Ii-asethi ezihlawulwe kwiTrasti kufuneka zichazwe kwaye zichazwe ngokucacileyo. Ukuba akunjalo, iTrasti inokuthi ibekho ngenxa yokungaqiniseki.
izintoNgamafutshane, iinjongo zeTrasti kufuneka zicace ngokumalunga nokuba ngoobani abaXhakelelweyo okanye abanokuba ngabo. Ukuba akucaci ukuba ngubani onokuthi axhamle kwiTrasti, kusenokungabikho ngenxa yokungaqiniseki.

Ngokungafaniyo neTrust yase-UK, enobomi obuninzi beminyaka eyi-125, ukusukela ngo-2015, i-Isle of Man Trusts ikwazile ukuqhubeka ngonaphakade, de iTrasti imisele, iiTrasti zigqibe ekubeni ziyigqibezele iTrasti okanye iTrust fund iphele. Oku kunika iTrasti ubhetyebhetye oluphezulu, ivumela abacebisi ukuba bacwangcise okanye barhoxise imisitho ehlawuliswayo ngokufanelekileyo-umzekelo, ukwenza unikezelo olunceda ngobume berhafu boMbonelelwa. I-Isle of Man Trusts inokuba yingenelo kwizizukulwana ezilandelelanayo ngokungenammiselo.

Omnye umahluko phakathi kwe-UK kunye ne-Offshore Trusts yimfuneko yokubhalisa. Ukusukela ngo-2017 ibisisinyanzelo kwiiTrasti zase-UK ezinoxanduva lweerhafu zase-UK ukubhalisa kwi-HM Revenue & Customs (HMRC). KwiSiqithi soMntu okwangoku akukho mfuneko ithelekisekayo, okoko nje umvuzo uthatyathwe kwimithombo engeyiyo ye-Isle of Man, kwaye akukho baxhamli abahlala kwi-Isle of Man. Apho ezi mfuno kuhlangatyezwana nazo, ingeniso kunye neenzuzo zinokuqeshwa ngaphandle kwerhafu.

Apho i-Offshore Trust inoxanduva, okanye iba noxanduva kuyo nayiphi na kwezi rhafu zilandelayo zase-UK: iRhafu yeNgeniso, iRhafu yeNgeniso yeNkunzi, iRhafu yeLifa leLifa, iRhafu yeSitampu soMhlaba okanye iRhafu yeSitampu esiBekelwe bucala, kukho imfuneko yokubhalisa kwi-HMRC. Utshintsho lwakutsha nje lufuna ukuba iiTrasti zaseOffshore nazo zibhalise ne-HMRC kwezinye iimeko, ezinjengokufumana kunye nomdla kwi-real estate yase-UK. Nangona kunjalo, kuqhelekile ukuba iiTrasti zaseOffshore zibambe izabelo kwiNkampani yaseOffshore, efana nenkampani ye-Isle of Man, ethi yona ibe ngabanini bempahla kwaye ibandakanyeke kuyo nayiphi na into yorhwebo okanye yotyalo-mali egameni leTrasti – oku kudala ukwahlukana kwaye kuqhube phambili. iinkampani ezincedisayo njengoko kufuneka.

Ngoku sele siseke imida esisiseko yeTrasti, ngoku siza kuthathela ingqalelo amaqela eTrasti kunye neendima noxanduva lwawo.

Amaqela eTrasti: The Settlor

Umphembeleli weTrasti waziwa ngokuba yi-Settlor, kwaye eli liqela elibeka ii-asethi kwiTrasti - ngaloo ndlela lidala i-Settlement. Nawuphi na umntu osemthethweni unokuseka iTrasti, nto leyo ethetha ukuba iSettlor inokuba ngumntu wendalo okanye iqumrhu elilawulayo.

I-Settlor kufuneka idlulisele ii-asethi kwiTrasti ukuze ibekho. Ngelixa iqhelekile into yokuba kubekho iSettlor enye, kuyenzeka ukuba iTrasti ibe nabeSettlors abaninzi ababeka izinto zexabiso kwiTrasti enye. Ngaphaya koko, iiNdawo zokuHlaliswa kwazo akufuneki zibe ngaxeshanye. Ngokuxhomekeke kwiimeko ze-Settlor, oku kunokufuna ukuqwalaselwa ngakumbi malunga nerhafu.

Ngaphakathi kweSivumelwano seTrasti, amagunya athile anokugcinwa kwiSettlor; njengokutyunjwa kunye nokususwa kweTrasti, kunye negunya lokumisela uMkhuseli.

Apho kusekwe khona iTrasti yeDiscretionary, iSettlor inokubonelela ngesikhokelo ngokuvelisa ileta yeminqweno. Olu xwebhu lunika isikhokelo kwizigqibo zeTrasti kulawulo lwazo nokwabiwa kweeasethi zeTrasti.

Ungakhathazeki ukuba kubonakala ngathi kukho iindawo ezininzi ezihambayo - ngokuqhelekileyo i-Settlor iye yacetyiswa ngumsebenzi oqeqeshiweyo, oya kusebenza nabo kuyo yonke inkqubo yokucwangcisa. Oku kuqinisekisa ukuba uhlobo lweTrasti esekiweyo luyahlangabezana neenjongo zeSettlor, inceda ekuchongeni abona baTrasti bafanelekileyo kwaye ngubani ofanele ukuxhamla kwaye nini, ukuqwalasela imiba yokusebenza kunye nokucebisa ngayo nayiphi na ingcamango yerhafu kunye/okanye iziphumo phakathi kwezinye izinto. Ukulandela inkqubo yokucwangcisa, ukuba iTrasti yaseOffshore icetyisiwe, kuqhagamshelwane noMboneleli ngeNkonzo yeTrasti efana noDixcart ukuze alungiselele ukusekwa kweTrasti, kwaye odla ngokunikezela ngamaLungu eTrasti kuloo ndawo yeOffshore.

Amaqela eTrasti: ITrasti

Xa iSettlor ibeka ii-asethi kwiTrasti, itayitile esemthethweni yezo asethi igqithiselwa kwiiTrasti zabo ezinyuliweyo. IiTrasti zinezibophelelo ezingqongqo zokulawula iTrust Fund ngokwemiqathango yeTrust Deed - ezi zibophelelo zisemthethweni zivumela abaxhamli ukuba banyanzelise amalungelo alinganayo enkundleni.

Nangona kunokwenzeka ukuba iSettlor ibe yiTrasti, ayiqhelekanga kakhulu kwaye ingaloyisa naziphi na iinjongo zokucwangcisa irhafu. Ngokwethiyori uMxhamli unokuba yiTrasti, kodwa oku kuqhelekile ukukhutshelwa ngaphandle kwiTrust Deed kwaye kungangqubana nemisebenzi yeTrasti echazwe ngezantsi.

Igunya ngalinye lomthetho woluntu liya kuba nomthetho walo ofanelekileyo ekufuneka iiTrasti ziwuthobele. Kwi-Isle of Man, umthetho ofanelekileyo uquka uMthetho weTrasti ka-1961, uMthetho weTrasti ka-1995 kunye noMthetho weTrasti ka-2001 phakathi kweminye iMithetho. Uninzi lwezi zimilisela kwaye ziphuhliseka kwiimfundiso zomthetho eziqhelekileyo ezazikho ngaphambili, kwaye zongezelele kuzo, ukunika ingcaciso engaphezulu kunye nokuqiniseka ngakumbi, umzekelo, umsebenzi weTrasti wokukhathalela ngokunxulumene namagunya otyalo-mali kunye nemigangatho yobungcali elindelwe kubo.

Enyanisweni, umsebenzi wokhathalelo usembindini wendima yeTrasti. Zonke iiTrasti zibonwa kwimisebenzi yokuthembeka, njengaBalawuli benkampani. Oku kuthetha ukuba iiTrasti zibopheleleke ngokuhlangeneyo kwaye zinoxanduva olunzima malunga namanyathelo awathathayo (okanye angawathathiyo) ngokubhekiselele kwiTrasti. Le misebenzi ngokubanzi ishwankathelwa ngokufutshane ngezantsi:

  • Basebenzise inkathalo nobuchule obufanelekileyo, beqwalasela amandla okuqeshwa kwabo kunye nasiphi na isakhono sobuchule okanye ulwazi okt ukusebenza njengengcali okanye iTrasti njl njl.;
  • Ukuqonda kunye nokwenza izibophelelo zabo ngokuhambelana nemigaqo yeTrasti;
  • Ukugcina nokusebenza ngokusemdleni waBaxhamli, ukuyigcina yahlukile kwizinto zabo;
  • Ukunqanda ukungqubana kwemidla umz. iimeko apho iTrasti inokuthi yenze izigqibo ngenzuzo yobuqu, okanye inzuzo yabanye ngokujongela phantsi aBaxhamli;
  • Ukwenza ngokungenamkhethe nangokungakhethi cala kubaXhasi;
  • Ukusebenzisa amagunya kuphela ngeenjongo abazinikiweyo nangokholo oluhle
  • Ukubonelela ngeakhawunti echanekileyo yeNgxowa-mali yeTrasti ngesicelo soMxhamli.

Kukwakho uxanduva lokuba iTrasti isebenze ngokukhululeka ngaphandle kokuba kuchazwe ngenye indlela ngokwemigaqo yeTrasti; kodwa uninzi lwamalungiselelo anamhlanje lwenza ilungiselelo lomvuzo ofanelekileyo.

E-UK, iiTrasti azilawulwa kwaye akuyomfuneko ukuba zibe nelayisensi. Nangona kunjalo, kwimimandla efana ne-Isle of Man, ukongeza kukhuseleko olusemthethweni kunye nomthetho oqhelekileyo okhoyo, iiTrasti eziBuchule zilawulwa yi. Isle of Man Financial Services Authority kunye nelayisensi phantsi koMthetho weeNkonzo zeMali ka-2008.

Njengoko ubona, ukuba yiTrasti inokuba yinto enzima, hayi ngenxa yezibophelelo ezisemthethweni kunye namatyala alandelayo okwenziwa kukuqeshwa. Ngaphaya koku, kungakho iimpembelelo zerhafu ekufuneka ziqwalaselwe ezinokuthi zidale amanye amatyala kwiiTrasti. Ngomdla wobufutshane, siza kujonga iingqwalasela ezahlukeneyo kunye neendlela ezifanelekileyo ezifanelekileyo kwindima yeTrasti kwinqaku lethu elilandelayo kolu ngcelele.

Amaqela eTrasti: uMbonelelwa

Xa iSivumelwano seTrasti sibhalwa, Abaxhamli okanye iindidi zabaxhamli kufuneka bachazwe. Ngokwenza njalo, i-Settlor ichaza ukuba ngubani onqwenela ukuxhamla, okanye ukufanelekela ukuxhamla kwiTrasti. Abaxhamli banokuxhamla koku:

  • Ingeniso yetrasti umz. irenti yepropathi okanye umvuzo wotyalo-mali,
  • Inkunzi yeTrasti umz. ukufumana ii-asethi zabelwe kubo phantsi kweemeko ezithile, okanye
  • Zombini ingeniso kunye nenkunzi.

Khumbula, iiTrasti ziqhele ukukhutshelwa ngaphandle ekuxhamleni, nangona kutshiwo ngasentla, iiTrasti eziBuchule zinokufumana umvuzo ofanelekileyo. Kukho iintlobo zeeTrasti apho i-Settlor inokugcina inzala ezenzekelayo kwingeniso ngexesha lokuphila kwabo, umzekelo Inzala kwi-Possession Trust - Oku kuya kuxutyushwa kwinqaku elilandelayo.

Ukukhetha abaxhamli okanye iindidi zoMxhamli kunokuba ngumsebenzi okhohlisayo kwi-Settlor, ekufuneka ilinganise izinto ezahlukeneyo, ezinje:

  • Ngaba uSettler utshatile?
    • Ngaba iqabane langoku liyakufuna ukufikelela kwingxowa-mali?
    • Ngaba iSettlor inaye owayesakuba liqabane?
  • Ngaba iSettler inabantwana?
    • Ngaba i-Settlor inabantwana abavela kubudlelwane bangaphambili?
  • Ngaba kukho nabani na oxhomekeke kwiSettlor ngokwezimali?
    • Ngaba i-Settlor inabo nabaxhomekeke kwingozi?
  • Ngubani ofumana iSettlor efanelekile?
  • Ngaba kukho naziphi na iingenelo/izibonelelo ezikufutshane nentliziyo yeSettlor?

ISivumelwano seTrasti sinokubandakanya okushiyiweyo, okunokuba neenkcukacha kuye nabani na lowo uMhleli anganqweneli kuqwalaselwa.

INgxowa-mali yeTrust inokwahlulwa ibe yingxowa-mali engundoqo kunye nenxalenye yengxowa-mali, idityaniswe kubaxhamli abathile. ngokwemigaqo esebenzayo, inkxaso-mali yenzelwe abaXulelwa okanye iindidi zabaxhamli abanokuthi baxhamle kubo kuphela.

Ukuba iSettlor inqwenela ukulungisa uluhlu lwabaXhakelelweyo okanye iindidi, ngokuxhomekeke kuhlobo lweTrasti, bangenza iSivumelwano soKwahluka. Kwimeko yeTrasti yeDiscretionary, umhlali uya kunikezela ngencwadi yeminqweno ehlaziyiweyo kwiTrasti - khumbula ukuba olu xwebhu alubopheleli kwiTrasti kwaye luyacenga kuphela - Kuxhomekeke kumagunya anikezelwe kwiTrasti, ziya kuthi ke zithathele ingqalelo izenzo. efunekayo.

Ubume beTrasti buya kuchaza amalungelo apho uMbonelelwa anokufuna ukuwanyanzelisa. Umzekelo, iiTrasti zeDiscretionary, ezisetyenziswa rhoqo kuCwangciso lwezindlu zanamhlanje okanye uCwangciso lokulandelana ngenxa yokuguquguquka kwazo. Ezo Trasti zinikezela ngamalungelo ambalwa kuMxhamli, njengoko ulawulo nolwabiwo lwepropathi yeTrasti ixhomekeke kwiiTrasti. Nangona kunjalo, bobabini i-Settlor kunye ne-Beneficiary banokuthuthuzeleka kwezi meko kwi-trustees fiduciary duties; apho ii-asethi kufuneka zilawulwe ngendlela eyiyo yabaXhasi.

Amaqela eTrasti: uMkhuseli

Ngelixa ingeyomfuneko, iSettlor isenokukhetha ukunyula uMkhuseli kwasekuqaleni. UMkhuseli weTrasti liqela elizimeleyo elingelilo iTrasti, kodwa linikwe amagunya phantsi kweTrasti yeTrasti. UMkhuseli uqinisekisa ukuba iiTrasti zilawula iTrasti ngokuthobela iTrust Deed kunye neminqweno yeSettlor.

Ngokwesiqhelo uMkhuseli uya kuba ligcisa elithembekileyo neliqeqeshiweyo, onokuthi sele enobudlelwane neSettlor okanye usapho lwakhe, olufana neGqwetha okanye uMcebisi wezeziMali.

UMkhuseli ngokufanelekileyo ubonelela iTrasti ngokusetyenziswa kakubi kwamagunya. Umzekelo, apho kuqeshwa khona uMkhuseli, kuqhelekile ukuba uMkhuseli agcine amagunya athile, abe negunya lokuvala izenzo zolawulo ezichaziweyo, okanye ezo zenzo zinokufuna ukuba zisayine ukuze zibe zezenyani. Amandla adla ngokunikwa uMkhuseli ligunya lokunyula okanye lokususa iiTrasti, okanye ukuvuma ukusasazwa.

Ngaphandle kokukhokela iintshukumo ezithile zeTrasti, indima yoMkhuseli inokunika intuthuzelo kwiSettlor ukuba intembeko ilawulwa njengoko bekucetyiwe. Nangona kunjalo, abaSebenzi kufuneka benze impazamo kwicala lokulumkisa xa beqwalasela ukuba batyumbe uMkhuseli kunye namagunya okuba bagcinelwe wona, njengoko oku kunokukhokelela kwimiba emininzi kulawulo olusebenzayo nolusebenzayo lweTrasti.

Amaqela eTrasti: Amaqela eSithathu

Okokugqibela, malunga nokusebenza kweTrust Fund, iiTrasti zinokufuna ukuqesha abantu abaqeqeshiweyo abafanelekileyo ukuze baqinisekise ngesona siphumo silungileyo seTrust Fund kunye neBeneficiaries. Ubume bee-asethi ezigqityiweyo buya kugqiba ukuba zeziphi iinkonzo zobungcali ezifunekayo, kodwa ezi zinokubandakanya:

  • Abaphathi boTyalo-mali
  • Abaphathi bePropati
  • Abacebisi ngeRhafu

Ukusebenza noMboneleli weNkonzo weTrust

I-Dixcart ibonelela ngeeNkonzo zeTrasti kunye nesikhokelo iminyaka engama-50; ukunceda abaxumi ngolwakhiwo olusebenzayo kunye nolawulo olusebenzayo lweeTrasti zaseOffshore.

Iingcali zethu zangaphakathi kunye nabasebenzi abaphezulu baqeqeshwe ngokufanelekileyo, kunye nobutyebi bamava; oku kuthetha ukuba sibekwe kakuhle ukuba sixhase kwaye sithathe uxanduva kwi-Offshore Trust, sisebenza njengeTrasti kwaye sinikezela ngeenkonzo zokucebisa iingcali apho kufanelekileyo. Ukuba kuyafuneka, iQela leDixcart linokunceda abantu abafuna irhafu kunye neenkonzo zokucwangcisa ubutyebi. 

Siphuhlise uluhlu olubanzi lweminikelo, ebandakanya uluhlu lwezakhiwo ze-Isle of Man. Ukususela kwisicwangciso sokusekwa kwangaphambili kunye neengcebiso kulawulo lwemihla ngemihla lwesithuthi kunye nemiba yokulungisa iingxaki, sinokuxhasa iinjongo zakho kwinqanaba ngalinye.

Dibana no

Ukuba ufuna ulwazi oluthe kratya malunga nokusetyenziswa kweTrasti zeOffshore, okanye izakhiwo ze-Isle of Man, nceda uzive ukhululekile ukuqhagamshelana noPaul Harvey eDixcart: ingcebiso.iom@dixcart.com

Ulawulo lweDixcart (i-IOM) limited linelayisensi yi-Isle of Man Financial Services Authority.

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