Umthetho we-Swiss Case kwiTrasti-Ishumi leminyaka yoPhuhliso
Ukungena kweSwitzerland kwiNgqungquthela yeHague Trust ngo-2007 kuphawule inyathelo elibalulekileyo lokuqaphela kunye nokudibanisa iitrasti zangaphandle kwisikhokelo sayo somthetho. Ukusukela ngoko, iinkundla zaseSwitzerland ziye zakha ngokuqhubekayo umthetho wamatyala obonelela ngokucace kunye nokuqikelelwa kweengcali kunye neentsapho zamazwe ngamazwe.
Kule minyaka ilishumi idlulileyo, kuye kwavela umxholo ongaguqukiyo: iinkundla zamatyala zibonise indlela yobuchule, zisebenzisa imigaqo-siseko emiselweyo yomthetho waseSwitzerland ngelixa zibandakanya iimpawu ezahlukileyo zeetrasti. Isiphumo sisiseti eguqukayo yemithetho eyomeleza indima yeSwitzerland njengendawo yolawulo ethembekileyo yokulawula kunye nokongamela la maqumrhu.
IiTrasti kunye nokulandelelana - Ukukhutshwa kwi-Estate
Kwi-2024, iNkundla ePhakamileyo ye-Swiss Federal yenza igalelo elibalulekileyo kumthetho we-Swiss olinganiselweyo wetyala kunyango lweetrasti kwiindawo zaseSwitzerland.
In TF 5A_89/2024 (nge-16 kaDisemba 2024), iNkundla ePhakamileyo ye-Federal yajongana nokuba ii-asethi ezigcinwe kwi-trust engenakurhoxiswa ngokwesigqibo zenza inxalenye yendawo yokuhlala, yacacisa uhlobo lokuqeshwa kwabaxhamli, kwaye yaphonononga indima hotchpot (ukulinganisa) kulwahlulo lwamafa.
Ityala lalibandakanya umhlali ongasekhoyo owamisela intembeko enokuthenjwa ebomini bakhe. Emva kokufa kwakhe, iindlalifa ezisemthethweni zaphikisana nokuba ii-asethi zetrasti, eziye zavela emva kokwabiwa kwelifa, ziyinxalenye yelifa lomfi.
INkundla ePhakamileyo ye-Federal yagweba ukuba imali engaphakathi kwi-trust sele irhafiwe ngexesha lokuphila komntu kwaye ngenxa yoko ayizange ibe yinxalenye yelifa. Iphinde yagweba ukuba ukunikezelwa kwewonga lenzuzo kwenza isipho se-inter vivos, njengoko yaqala ukusebenza ngexesha lokuphila komhlali.
Enye ingongoma yembambano ibhekiselele kwimithetho kamasipala, ebonelela ukuba emva kokusweleka komhlali, abantwana bakhe ababini baya kuxhamla kwimali eyinkunzi kunye nengeniso yetrasti. Umbuzo ibikukuba ngaba aba baxhamli bebenyanzelekile na ukuba bazise ezo zibonelelo kwi-hotchpot (equalisation) xa besahlulwa ilifa. INkundla ePhakamileyo yoMdibaniso yagqiba kwelokuba, kwimeko yetrasti enokuvela, ukuqeshwa nje komxhamli emva kokusweleka komhlali akusisipho sobomi bonke esifuna ukulingana phakathi kolwabiwo lwelifa.
Ezi ngcaciso zibonelela ngengqinisekiso ebalulekileyo kucwangciso lwezindlu zamazwe ngamazwe. Babethelela uzinzo lwezakhiwo zokuthembana ezinqumla imida kwaye banike iintsapho ithemba lokuba iimpahla ezikhutshelwe kwi-trust emiselwe ngokufanelekileyo zihlala zingaphandle kwendawo yokuhlala kwaye aziyi kuhlelwa ngokutsha njengezipho zobomi bonke.
Ukumelwa kwiiNkundla zoLwaphulo-mthetho - Igunya leTrasti
In 1B_319/2022 (17 Novemba 2022), iNkundla ePhakamileyo ye-Federal yacacisa ukuba kuphela i-trustee emele ifake isikhalazo solwaphulo-mthetho xa ii-asethi ze-trust zisetyenziswa kakubi; abaxhamli, kunye neenqununu, abanako ukwenza ngokuthe ngqo phambi kweenkundla zaseSwitzerland.
Esi sigqibo sigxininisa indima ephambili yetrasti njengommeli osemthethweni wetrasti kwaye sithintela amabango aphikisanayo kubaxhamli, sigxininisa ukubaluleka kokutyunjwa kwetrasti kunye nobuchule obufunekayo, isigwebo kunye nokuzimela.
Iinkqubo zoqhawulo mtshato – Iiodolo eziBandayo
Iinkundla zaseSwitzerland nazo zibonise indlela esebenzayo yokuthembela kumatyala omtshato. Kwityala elaziwayo laseRybolovlev, uMnumzana uRybolovlev wenza iitrasti ezimbini ezingenakuguquleka zeCypriot discretionary ngo-2005 ngaphandle kolwazi lomfazi wakhe, kamsinya nje emva kokuba esala isivumelwano sasemva komtshato.
Abona baxhamli baphambili betrust ibinguye kunye neentombi zakhe ezimbini, ngaphandle kwenkosikazi yakhe, athe izakuxhamla phantsi komyolelo wakhe.
Emva koqhawulo-mtshato, uNkskz Rybolovleva wazama ukuquka izinto ezithenjwa ngumyeni wakhe kwilifa lomtshato. Iinkundla zaseSwitzerland, zisebenzisa iNgqungquthela yaseHague yokuVunywa kweeTrasti, zakubona ukuba semthethweni kweetrasti zaza zanika imilinganiselo yethutyana efana nemiyalelo yokukhenkciswa ukukhusela amabango akhe anokubakho. Emva kweminyaka emithathu enesiqingatha yokungavisisani ngemilinganiselo yethutyana, ekugqibeleni amaqabane alungisa imeko yawo, egxininisa ekuphelisweni kwezindlu zawo zomtshato. Iinkundla zaseGeneva zazixabisile ii-asethi zetrasti ukususela ngomhla eziye zagqitywa ngawo, kunokuba ngexesha loqhawulo-mtshato, zigxininisa ukuba udluliselo olungenakurhoxiswa ngaphandle kwemvume yeqabane kufuneka luvavanywe ngexesha lokwahlukaniswa. INkundla ePhakamileyo ye-Federal yaqinisekisa ukuba umthetho waseSwitzerland uyayihlonipha imimiselo ye-trust discretionary yangaphandle ngelixa uqinisekisa ubulungisa kwiingxabano zomtshato.
Ukwamkelwa kwemiyalelo yokuvala impahla egcinwe kwiitrasti zamazwe angaphandle kubonisa ukuba, ngelixa kuhlonitshwa ukuthembeka kwemibutho yetrasti, iinkundla ziya kungenelela ukuqinisekisa iziphumo ezinobulungisa kwiingxabano ezinzima ezinqumla imida. Oku kunika isiqinisekiso kumaqabane afuna iziphumo ezifanelekileyo ngelixa ukhumbuza abaphathiswa ukuba ii-asethi zetrasti zinokuba phantsi kwemilinganiselo yethutyana eSwitzerland.
(INkundla ePhakamileyo ye-Federal yaseSwitzerland, 5A_259/2010 yomhla wama-26 kuTshazimpuzi ka-2012).
Irhafu kunye nokuNgafihlisi - Isakhelo seCRS
In 2C_946/2021 (6 Juni 2023), iNkundla yoLawulo lwe-Federal yaqinisekisa ukuba ulwazi olunxulumene nentembeko lunokuthi luchazwe phantsi koMgangatho weNgxelo eqhelekileyo (CRS), nangona ii-trustee okanye abakhuseli bangaphandle.
Eli tyala libhekiselele kwi-trust kunye nabahlali ababini base-Argentina abanolwazi lwabo ludluliselwe kwi-Federal Tax Administration (FTA) njengenxalenye yotshintshiselwano oluzenzekelayo lwe-Switzerland yolwazi lwerhafu. Ukumangalela ukuba ukuhanjiswa kolwazi eArgentina kuya kubabeka engozini, abahlali bacela i-FTA ukuba ikhuphe isigqibo, ngokuxhomekeke kwisibheno, ukuchasa ukuhanjiswa.
INkundla Ephakamileyo Yesizwe yasixhasa isigqibo seFTA, iqinisekisa ukuba kuphela ukwaphulwa komyalelo kawonke-wonke onokuthi kuthetheleleke ukubamba inkcazelo yaye akukho kwaphulwa okunjalo okukhoyo kweli tyala.
Oku kulungelelaniswa nemigangatho yamazwe ngamazwe kubonisa ukuzibophelela okuqinileyo kweSwitzerland ekuthotyelweni kwehlabathi. Abaphathiswa, abakhuseli, kunye nabacebisi kufuneka balindele ukuba ulwazi lwentembeko lunokwabelwana ngokuzenzekelayo namanye amagunya.
Ulawulo lolawulo kunye noMthetho oSebenzayo-iTrasti yaNgaphandle
In LF160056-03 (25 Novemba 2016), iNkundla ePhakamileyo yaseZurich iqinisekisile ukuba iinkundla zaseSwitzerland zinokusebenzisa igunya kwiingxabano zetrasti nokuba i-trust ngokwayo ilawulwa ngumthetho wangaphandle, ngaphandle kokuba i-trustee ilawulwa eSwitzerland. Kule meko, inkundla yaseZurich yalwamkela ulawulo kodwa yasebenzisa umthetho waseGuernsey njengomthetho olawulayo wetrust.
Lo mahluko ubalulekile: iforamu efanelekileyo inokuba seSwitzerland, kodwa umthetho osebenzayo osetyenziswayo uhlala ungowolawulo olukhethiweyo lwetrasti. Esi sigwebo siqinisekisa ukuba abaxhamli kunye namanye amaqela anomdla banokufikelela kwiforum yaseSwitzerland yokusombulula iingxabano, ngelixa sigxininisa uxanduva lwabaphathiswa abasebenza eSwitzerland.
isiphelo
Xa zidibene, ezi zigqibo ziphawula ukudityaniswa okuzingileyo kwendlela yaseSwitzerland yokujonga iitrasti. Ngelixa izidalwa eziseleyo zomthetho wangaphandle, iitrasti ziye zaxhaswa kwaye zadityaniswa ngaphakathi komyalelo wezomthetho waseSwitzerland kwiindawo ezithatha ngokulandelelana, ulwaphulo-mthetho kunye nomtshato, irhafu kunye nolawulo.
Isalathiso sicacile: ISwitzerland iyaqhubeka nokubethelela isikhundla sayo njengendawo ezinzileyo, yolawulo lwengqondo yehlabathi, ekwaziyo ukubonelela ngokusingqongileyo okukhuselekileyo kulawulo lweetrasti kwimeko yokuwela umda.
Kufuneka kukhunjulwe ukuba iitrasti zihlala zilawulwa ngumthetho wangaphandle, njengoko iSwitzerland ingenawo umthetho wayo obambekayo. Ulwakhiwo olunenkathalo nolawulo luyimfuneko ke ngoko, kwaye kucetyiswa ngamandla ukuba ufune iingcebiso kwiingcali ezinobugcisa obuyimfuneko.
Ukuba ungathanda ukwazi ngakumbi malunga neeTrasti zaseSwitzerland, okanye ukuba unayo nayiphi na imibuzo malunga nokuba sinokukuxhasa njani, nceda uqhagamshelane UChristine Breitler apha: christine.breitler@dixcart.com or ingcebiso.switzerland@dixcart.com.
