IiTrasti zangaphandle konxweme: Iintlobo kunye neziSetyenziso (2 kwezi-3)

  • Ukupapashwa 19 April 2022

  • | isingqiniso IN819

Olu ngcelele luqwalasela izinto eziphambili kwiiTrasti zaseOffshore, ngakumbi i-Isle of Man Trusts. Eli linqaku lesibini kumanqaku amathathu, avavanya ezinye zezona ntlobo zixhaphakileyo zeTrasti zaseOffshore kunye nokusetyenziswa kwazo. Ukuba ungathanda ukufunda amanye amanqaku kolu ngcelele ungawafumana apha:

Ukusuka ekukhuseleni amafa osapho, ukuya ekuqinisekiseni ucwangciso olululo lolandelelwano, ukubonelela abantu abaxhomekeke kubo okanye nabaqeshwa, i-Offshore Trust isesisixhobo esibhetyebhetye kakhulu esifumaneka kubacebisi - ngethemba lokuba eli nqaku lilandelayo liyakunceda ukucacisa le ngongoma.

Inqaku lesi-2 lesi-3, iiTrasti ze-Offshore: Iintlobo kunye nokuSetyenziswa kuya kuphonononga oku kulandelayo:

Offshore Discretionary Trusts

I-Discretionary Trust yenye yezona ntlobo zixhaphakileyo zeTrasti kwaye inokubonelela ngokuguquguquka okuphezulu kwi-Settlor kunye neTrasti malunga nokuba iTrasti ifikelela njani kwiinjongo ezinqwenelekayo.

Umzekelo, iTrasti yeDiscretionary inokubonelela iiTrasti ngesakhono sokwenza ulwabiwo ngendlela yokuthintela ukumosha okanye ukuchitha iTrust Fund ngokungeyomfuneko kwaye ihambelane neemeko ezitshintshayo - oku kusenokuba ngenxa yezizathu ezininzi, kubandakanywa ukukhuselwa kwabaBeneficiaries abasesichengeni, irhafu. ucwangciso okanye ukhuseleko lwe-asethi ngokubhekisele kuBaxhamli ngamatyala obuqu, nokunye.

Ukongeza, ngelixa udidi lwabaxhamli lunokuthi lubonakale, i-Settlor isenokungazi ukuba yeyiphi eyona ndlela yokwahlula ingxowa-mali kwaye inokunqwenela ukuvumela utshintsho lwexesha elizayo kwiimeko kunye nabaxhamli abongezelelweyo ukuba bathathelwe ingqalelo - umzekelo, abazukulwana abangekazalwa.

I-Discretionary Trusts inokusekwa ngexesha lokuphila kuka-Settlor, nokuba yindawo yokuhlala ephilayo okanye ibhalwe kwi-Will yabo, ibekho emva kokufa. Ukuba idalwe njengeTrasti ephilayo, iSettlor inokuba noxanduva lwerhafu kwixabiso lodluliselo oluhlawuliswayo. Ngaphaya koko, iiTrasti zinokuba noxanduva lokuhlawula ngamaxesha athile kwi-10 year anniversary, nakuziphi na izahlulo eziya kubaxhamli. Ngesi sizathu, ingcebiso yerhafu kufuneka ifunwe kwasekuqaleni malunga neemeko zeSettlor kunye neTrasti.

I-Settlor akufuneki igcine nayiphi na inzala eluncedo ekufumaneni okanye kulawulo lwee-asethi ezihlaliswe kwi-Discretionary Trust, kungenjalo iTrasti inokuthathwa njengenkohliso okanye ayinakwenzeka, kwaye ii-asethi zisenokuba yinxalenye yelifa le-Settlor.

Endaweni yoko, iiTrasti zixhotyisiwe ukuba zilawule iTrust Fund ngokomdla waBaxhamli kunye neTrasti ngokwayo. IiTrasti zikwanakho ukusasaza ngokubona kwazo, kuye nawuphina umxhamli ngexesha elibona lifanelekile. Ngelixa iTrasti yeDiscretionary ibonelela iiTrasti ngolawulo olupheleleyo kulungiselelo, izenzo zabo kusafuneka zihambelane neTrasti.

Amalungiselelo eTrust Deed anokubonelela ngezithintelo iSettlor enqwenela ukuyibeka. Ukongeza, i-Settlor isenokukhetha ukutyumba uMkhuseli, odla ngokuba ngumcebisi othembekileyo oqeqeshiweyo, ukuba ahlole iTrasti kwaye aqinisekise ukuthotyelwa kwezibonelelo zeTrasti. UMkhuseli ugcina amagunya athile njengoko enqweneleka, ukuqinisekisa ukuba iiTrasti ziyaziphumeza iinjongo zeTrasti ngokuhambelana neTrasti Deed. Ngelixa ukubandakanywa koMkhuseli kunokubonelela ngolawulo, kubalulekile ukuba ungathinteli amaLungu eTrasti ukuze kucutheke ukusebenza kweDiscretionary Trust.

Okokugqibela, iSettlor inokukhokela iiTrasti ngokunika iLetter of Wishes. ILetter of Wishes inika ingxelo yeenjongo zeSettlor ngelo xesha, ivumela iiTrasti ukuba zikuthathele ingqalelo oku xa zisenza izigqibo kunye nokusasazwa. Okoko iLetter of Wishes iphononongwa rhoqo, inokubonelela ngokuqonda okumangalisayo kwingqondo kaSettlor njengoko iimeko zitshintsha – nangona, olu xwebhu luyacenga kwaye alubopheleli; ayizibophelelanga ngokwasemthethweni kwicala leTrasti.

I-Discretionary Trust sisisombululo esinomtsalane kakhulu esinikezela ukuguquguquka okuphezulu kwaye inika amandla okususa ubutyala berhafu kwi-Settlor's estate - nangona oku bhetyebhetye kuza ngexabiso. IiTrasti zeDiscretionary zinokuntsonkotha, zifune ulwazi lweengcali ukunqanda imigibe - i-Settlor kufuneka iqonde ukuba ibeka impahla yayo phantsi kolawulo lweTrasti ezizikhethileyo, ekufuneka zisebenze ngokunyanisekileyo ngokuhambelana neTrasti Deed, kodwa ingahambelani noko. iminqweno yabo – okoko nje beyijonga njengeyona nto ilungileyo kwiTrasti kunye nabaXhakelelwayo.  

Ngaphandle konxweme uMdla kwiiTrasti zeZinto

Okungaxhaphakanga kangako, kodwa kusasetyenziswa ngokubanzi, yinzala kwiPossession Trust. Olu hlobo lweTrasti lunokuba nentaphane yokusetyenziswa, konke oku kuxhomekeke kwisakhono sesi sixhobo ukunika iSettlor ukufikelela kwi Trust Fund ngexesha lokuphila kwayo – enyanisweni, ngamanye amaxesha olu hlobo lweTrasti lubizwa ngokuba yiLifetime Possession Trust.

Inzala ekufumaneni isenokuba yeyexesha elimiselweyo okanye elingenasiphelo. Kuxhaphake kakhulu ukuba ilungiselelo lenziwe kwintsalela yobomi beSettlor.

Ngomdla kulungiselelo lobunikazi, iSettlor ibeka ii-asethi kwiTrasti, ngaloo ndlela itshintshela itayitile esemthethweni kwiiTrasti (ngokolungiselelo ngalunye lweTrasti) - kodwa apha umhlali ubonisa umdla kubunikazi, bezinika ilungelo elikhawulezayo nelizenzekelayo ingeniso esuka kwii-asethi zeTrasti.

Ngamanye amaxesha i-Settlor ye-Interest in Possession Trust kubhekiswa kuyo njengoMbonelelwa ngeNgeniso okanye uMqeshi woBomi, ngenxa yeli lungelo lisemthethweni. I-carveout inokubonelela i-Settlor ngamalungelo okunandipha i-asethi kunye / okanye yonke ingeniso eyenziwa kwii-asethi ngexesha lokuphila kwabo. Umzekelo, ukuhlala kwipropathi, ukuhlawula iindleko zokuhlala okanye ukuhlawula ukhathalelo lwexesha elide njl.

Kunokubakho ngaphezulu koMbonelelwa ngeNgeniso omnye okanye uMqeshi woBomi, ongayi kuba nalo naliphi na ilungelo elixhamlayo kwizinto ezihlawulelwayo, njengeqabane. Kwimeko yeentlawulo zengeniso, oku kuhlawulwa kubo ngamaxesha athile njengoko kuchaziwe kwi- Trust Deed.

Ingeniso efunyenweyo iya kuba ngaphantsi kweendleko zeTrasti - kubalulekile ukukhumbula ukuba oku kuya kubandakanya naziphi na iindleko zokulawula ii-asethi (iimali zomgcini, iintlawulo zabacebisi botyalo-mali, ulawulo lwepropathi njl.njl.) kunye nemivuzo enokubakho yeTrasti, leyo ixesha elide. njengobulungisa buvumelekile phantsi koMthetho weTrasti.

Xa besenza izigqibo zotyalo-mali, iiTrasti ziya kuba noxanduva kubo bobabini uMbonelelwa ngeNgeniso / kuMqeshi woBomi kunye nabaxhamli abanelungelo kwii-asethi, benze ezo zigqibo ngokuqwalasela iimfuno ezikhuphisanayo zengeniso kunye nobomi obude, ngaphandle kokuba kuchazwe ngenye indlela kwi- Trust Deed.

NgokweTrasti yeDiscretionary, ii-asethi zeTrasti ziya kubanjwa ziiTrasti ukuze kuxhamle abo bantu babizwe ngokuba ngabaxhamli okanye abo bangabaxhamli abakwiTrasti Deed. Aba Baxhamli banokuxhamla emva kwexesha elimisiweyo apho uMbonelelwa ngeNgeniso okanye uMqeshi woBomi anokukonwabela inzala yokuba nayo – oku kuqhelekile ukuba kusemva kokufa.

Kukho iimpembelelo zerhafu ekuphunyezweni kolu hlobo lweTrasti, kwaye njengakuqala, inokuba nzima kakhulu. Ngoko ke, ingcebiso yerhafu kufuneka ifunwe kuzo zonke iimeko.

I-Offshore Accumulation and Maintenance Trusts

IiTrasti zoFundo kunye noLondolozo ngandlel' ithile yindlela exubeneyo phakathi kweTrasti eyiDiscretionary Trust kunye neBare Trust. Eyona nto iphambili, olu hlobo lwetrasti lubeka iTrust Fund phantsi kokhathalelo lweTrasti de umntwana okanye uMbonelelwa omncinci afikelele kwiminyaka ethile, ukuya kutsho kuma-25 eminyaka.

Ngeli xesha longenelelo, iiTrasti ziya kuba nengqiqo kulawulo lwempahla ehlawulweyo kunye nendlela engcono yokuyisebenzisa ukuze kuxhamle uMxhamli - ngokuqinisekileyo ngokuthobela izibonelelo zeTrasti Deed. Ngokubanzi, iiTrasti zingaqokelela ingeniso kunye neenzuzo zokwakha i-Beneficiaries capital entitlement okanye inokwaba izinto eziqhubekayo zokugcinwa koMbonelelwa.

Phambi kotshintsho lweFinance Act 2006 kunyango lweNgxowa-mali kunye noLondolozo lweTrasti, la malungiselelo eTrasti aye amiselwa ukuze kuzuzwe iinzuzo ezithile zokucwangcisa ze-IHT – nangona kunjalo, kule mihla, nangenxa yotshintsho kwiRelevant Property Regime (RPR), olu ncedo lususiwe ngoku. IiTrasti zoFundo kunye noLondolozo kuya kufuneka zithathele ingqalelo i-RPR, nto leyo enokukhokelela kwiintlawulo ngamaxesha athile okugqiba iminyaka eli-10, ngokweTrasti zeDiscretionary ezixoxwe ngasentla.

Kwezo Zitrasti zoLondolozo kunye noLondolozo zahlala phambi kuka-2006, bekukho ifestile kude kube ngu-5.th ka-Aprili ka-2008, apho iminyaka yobudala inokunyuswa ukusuka kwi-18 ukuya kutsho kwiminyaka engama-25. Ezi Trusti ziyakuqhuba zifumana unyango olufanayo lwe-IHT lwaphambi kuka-2006 ubomi bonke beTrasti okt phambi kokuba uMbonelelwa afikelele kubudala bobuninzi. Nakuba kunjalo, kubalulekile ukuqaphela ukuba naziphi na iintlawulo ezongezelelweyo emva ko-2006 ziya kwenza i-trust ixhomekeke kwiinguqu ze-RPR. Ngaphaya koko, ukuba akukho nzala ipheleleyo kwitrasti, oko kukuthi, yiTrasti yoQeqesho ngokuKhethekileyo kunye noLondolozo, kwaye iminyaka yobudala ayizange ilungiswe phambi kwe-6.th Ngo-Epreli 2008, utshintsho lweRPR kunye neentlawulo zamaxesha athile ziya kusebenza.

Ngaphambi kokuvuthwa, ngelixa iiTrasti zinokunyula ukunyusa ingeniso kunye nokukhula kwee-asethi zeTrasti, zisenokuhlehliswa okanye zikwabe ngokutsha ngokuxhomekeke kwiTrust Instrument. Oku kunokwenziwa kuphela phambi kokuba uMbonelelwa azuze inzala kulawulo kwiminyaka eyi-18 okanye engama-25 ngokwemigaqo yetrasti.

Ukuba oko kwenziwe ngokunyaniseka kwaye ngokuhambelana neTrust Deed, iiTrasti zinokutyala imali kwi Trust Fund kwiimpahla ezithile eziqingqiweyo phambi kokuba uMbonelelwa abe 18.th umhla wokuzalwa umz. izindlu nomhlaba, iibhondi, iidipozithi zexesha elimiselweyo njl. Oku kuthetha ukuba ixabiso linokukhutshwa ngokwezahlulo ngokuhamba kwexesha okanye livelise ingeniso eqhubekayo ngotyalo-mali olukhula, irenti njl.njl. Ukunqanda ukuziphatha okuyinkcitho kunye nokuvumela uMbonelelwa ukuba aqole ngaphaya kweminyaka yobudala. Uninzi.

Ngamafutshane, ii-Settlors zinokuziva zikhululekile ukuseka i-Accumulation and Maintenance Trust, endaweni yeTrasti epheleleyo yeDiscretionary - oku kungenxa yokuba iiTrasti ziya kuba bhetyebhetye kulawulo ngexesha lokuphila kweeTrasti, ngelixa isikhundla saBaxhamli sinokulungiswa. Nangona kunjalo, intsilelo yeyokuba uMbonelelwa umntwana uya kuba nelungelo elizenzekelayo kwiTrust Fund kwiminyaka yobudala, elinokuthi lithathwe njengeliyingozi ngokuxhomekeke kwisimo sakhe kunye nenqanaba lokukhula.

Ezinye iifom ze-Offshore Trust

Ukongeza koku kungasentla, kufanelekile ukuqaphela ezinye iintlobo ezisetyenziswa ngokuqhelekileyo zeTrasti. Ngokufutshane ezi zidweliswe ngezantsi ngengcaciso emfutshane:

  • Injongo yeTrasti – Kunokuba imiselwe ukunceda uMboneleli ngamnye, iNjongo yeNjongo yeTrasti kukuphumeza injongo ethile yorhwebo okanye yesisa umz. iintengiselwano zemali, ukufumana okanye ukuchithwa kwepropathi njl.njl. Kwi-Isle of Man, kukho ukuzinikela okuzinikeleyo. umthetho olungiselela le Trust – Injongo yeTrasti Act 1996.
  • ITrasti yoNcedo lwaBasebenzi (EBT) – IiTrasti zeNzuzo zabaSebenzi zidalwe ngabaqeshi ukuze kuxhamle abasebenzi bangaphambili, abakhoyo okanye bexesha elizayo, abaxhomekeke kubo kunye nobudlelwane. Banokuba sisithuthi sokuhambisa naliphi na inani leenzuzo, kwaye ziluncedo kwiinkampani zabo nabuphi na ubukhulu - ngakumbi ezo zinendawo yehlabathi. Usetyenziso oluqhelekileyo lubandakanya izikimu zokuthengwa kwesabelo esisebenzayo, iibhonasi zokuzibonela, umhlalaphantsi njl.

Ngokuqinisekileyo zininzi iiTrasti ezifumanekayo, kwaye singacebisa ukuba uthethe nomcebisi wakho oyingcali ukukunceda ekukhetheni uhlobo olululo lweTrasti ukuze ufezekise iinjongo zakho.

Ukusebenza neDixcart

UDixcart ebebonelela ngeeNkonzo zeTrasti kunye nesikhokelo kwiiTrasti zaseOffshore ngaphezulu kweminyaka engama-50; ukunceda abaxumi kunye nabacebisi babo ukuba benze ucwangciso lwabo lwakude nonxweme.

Sinoochwephesha bangaphakathi abanobutyebi bamava kuyo yonke imiba enxulumene neeTrasti; oku kuthetha ukuba sibekwe kakuhle ukuba sixhase kwaye sithathe uxanduva kuyo nayiphi na iTrasti yaseOffshore, sisebenza njengeTrasti kwaye sinikezela ngeenkonzo zokucebisa iingcali apho kufanelekileyo. Unga funda ngakumbi malunga neenkonzo zethu zeTrasti apha kwesi sikhokelo siluncedo.

Ngenxa yonikezelo lwethu oluhlukeneyo, olubandakanya uluhlu lwezakhiwo ze-Isle of Man, sinokuncedisa Ukususela kwisicwangciso sokusekwa kwangaphambili kunye neengcebiso kulawulo lwemihla ngemihla yesithuthi kunye nemiba yokulungisa iingxaki. Singakwazi ukuxhasa iinjongo zakho kwinqanaba ngalinye.

Dibana no

Ukuba ufuna ulwazi oluthe kratya malunga nokusetyenziswa kweTrasti ze-Offshore, okanye izakhiwo ze-Isle of Man, nceda uzive ukhululekile ukuqhagamshelana noDavid Walsh e-Dixcart:

ingcebiso.iom@dixcart.com

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

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