Ama-Offshore Trusts: Isingeniso (1 kwezi-3)

Kulolu chungechunge sizohlola izici ezibalulekile ze-Offshore Trusts, sibe nentshisekelo ethile ku-Isle of Man Trusts. Lesi ngesokuqala kwezithathu, futhi esinye esibeka isisekelo esizokwakhela phezu kwaso. Lesi sihloko sokuqala sihloselwe labo abangenalo ulwazi ngama-Trust kanye nalabo abafisa ukuthuthukisa ukuqonda okujulile ngomthethosisekelo weThrasti. Ngalokho, olunye ulwazi lungase lubonakale luyinto engavamile kochwepheshe kodwa okungenani lusebenze njengesivuseleli.

Uchungechunge luzoqale luchaze imoto ngokwayo, luhlukanise izici eziyinhloko ze-Trust nokuthi obani abathintekayo nezici zabo, izibopho kanye nendima evamile ku-Trust. Izindatshana ezilandelayo zizoba nombono ocatshangelwe kakhudlwana wokuphathwa kwe-Trust kanye nezingibe okufanele zigwenywe, kulandelwe izinhlobo ze-Trust kanye nezizathu umuntu angazisebenzisa ekuhleleni kwakhe.

Uma ungathanda ukufunda ezinye izihloko ochungechungeni ungazithola lapha:

• Ama-Offshore Trusts: Izinhlobo Nokusetshenziswa (2 kwezi-3)
• Ama-Offshore Trusts: Ukungaqondi, Izingibe kanye Nezixazululo (3 kwezi-3)

Lesi sihloko sokuqala sidingida izihloko ezilandelayo ukusiza ukunikeza umbono obanzi we-Offshore Trusts:

• Isho Ukuthini I-Offshore?
• Kuyini Ukwethenjwa?
• Amaqembu e-Trust: I-Settlor
• Amaqembu e-Trustee: I-Trustee
• Amaqembu eThrasti: Ohlomulayo
• Amaqembu eTrust: uMvikeli
• Amaqembu e-Trust: Abantu Besithathu
• Ukusebenza Nomhlinzeki Wesevisi Othembekile

Isho Ukuthini I-Offshore?

Ngenhloso yokuphelela, sizoqale sichaze ukuthi siqonde ukuthini uma sithi into ethi 'Offshore'.

Igama elithi Offshore lisho noma yimuphi umsebenzi owenziwa ngaphandle kwendawo yokuhlala. Isifunda sase-Offshore sizoba nomthetho ohlukile, wokulawula kanye/noma wentela, onikeze ngokwesiko Abanikazi Abahlomula Abaphezulu (ama-UBO) banoma isiphi isakhiwo/impahla yasogwini ithuba lokusebenzisa izinzuzo zaleyo ndawo.

Ngakho-ke, i-Offshore Trust yilowo ozinzile futhi ophethwe endaweni ehlukile nezwe lasekhaya le-UBO. Izikhungo zezimali ezidumile zaphesheya kwezilwandle zifaka izizwe eziyiziqhingi ezifana ne-Isle of Man, i-Channel Islands, i-British Virgin Islands, kodwa nezindawo ezivaliwe okuhlanganisa i-Zurich, i-Dublin, i-Dubai njll. - Kubalulekile ukukhetha indawo ekumeni okuhle, njenge-Isle. Yomuntu, okuvela 'kuhlu olumhlophe' lwe-OECD futhi luphethe a Isilinganiso sika-Moody se-Aa3 Stable.

Kuyini Ukwethenjwa?

I-Trust yisivumelwano sokwethembeka sokudluliswa kobunikazi obuzuzisayo. Enhliziyweni yayo, lokhu kusho ukuthi i-Trust iyilungiselelo elingokomthetho nama-Trustees lokuphathwa kwezimpahla ezivame ukulawulwa ngenjongo ethile, isibonelo, ukugcinwa kwengcebo yomndeni, ukuvikelwa kwempahla, ukuthuthukiswa kwentela, izinhlelo zokugqugquzela inkampani njll.

Imininingwane yalolu hlelo iqukethwe kwi-Trust Deed, okuwumqulu womthethosisekelo weThrasti. Ama-trust awahlanganisiwe okusho ukuthi awalona ibhizinisi elisemthethweni njengenkampani noma inkampane. Ngakho-ke, i-Trust ayizuzi ezicini zebhizinisi elisemthethweni, njengobuntu obusemthethweni obuhlukene kanye nesikweletu esinqunyelwe isb ayikwazi ukwenza izivumelwano noma ukudala izinkokhiso egameni layo. Kunalokho, isihloko esisemthethweni sempahla sidluliselwa kuma-Trustees, okuyizinto ezikweletwa zona - lokhu sizokuchaza ngokujulile esihlokweni esilandelayo ochungechungeni.

Ukuze kube ne-Trust eqotho, kufanele kube neziqiniseko ezintathu ezikhona:

Inhloso	Ingabe i-Settlor of the Trust ihlose ukubophezela noma ukubeka umsebenzi kuma-Trustees? Lokhu kuhlolwa ngobuqotho ngokuphathelene nendoda enengqondo. Uma kungekho ukuqiniseka okwanele kwenhloso i-Trust ingase ingabi nalutho ngenxa yokungaqiniseki.
Inkinga esibhekene nayo	Izimpahla kufanele zifakwe ku-Trust kusukela ekuqaleni. Izimpahla ezikhokhwe ku-Trust kufanele zibonakale futhi zichazwe ngokucacile. Uma kungenjalo, khona-ke i-Trust ingase ingabi nalutho ngenxa yokungaqiniseki.
Objects	Kalula nje, izinjongo zeThrasti kumele zicace ngokuqondene nokuthi obani Abahlomulayo noma okungenzeka babe. Uma kungacaci ukuthi ubani ongazuza ku-Trust, kungase kungabi khona ngenxa yokungaqiniseki.

Ngokungafani ne-UK Trust, enesikhathi sokuphila esiphezulu seminyaka eyi-125, kusukela ngo-2015, i-Isle of Man Trusts ikwazile ukuqhubeka phakade okungukuthi kuze kube yilapho i-Trust inquma, ama-Trustees anquma ukuvala i-Trust noma isikhwama se-Trust siphela. Lokhu kunikeza i-Trust ukuguquguquka okuphezulu, okuvumela abeluleki ukuthi bahlele noma bahlehlise imicimbi ekhokhiswayo ngendlela efanele - isibonelo, ukwenza ukusatshalaliswa okusiza ngesimo sentela yomuntu siqu Yomhlomuli. I-Isle of Man Trusts ingazuzisa izizukulwane ezilandelanayo unomphela.

Omunye umehluko phakathi kwe-UK kanye ne-Offshore Trusts iyisidingo sokubhalisa. Kusukela ngo-2017 bekuyisibopho kuma-UK Trusts anesibopho sezintela zase-UK ukuze abhalise ne-HM Revenue & Customs (HMRC). E-Isle of Man okwamanje akukho mfuneko eqhathanisekayo, inqobo nje uma imali engenayo itholakala emithonjeni engeyona ye-Isle of Man, futhi abekho abahlomuli abahlala e-Isle of Man. Lapho lezi zidingo zifinyelelwa khona, imali engenayo kanye nenzuzo ingaqoqwa ngaphandle kwentela.

Lapho i-Offshore Trust inesikweletu, noma iba nesibopho kunoma yiziphi izintela zase-UK ezilandelayo: Intela Yemali Engenayo, I-Capital Gains Tax, Intela Yefa, Intela Yesitembu Somhlaba noma Intela Yokuqoqwa Kwesitembu, kunemfuneko yokubhalisa ne-HMRC. Izinguquko zakamuva zidinga ama-Offshore Trusts ukuthi nawo abhalise ne-HMRC kwezinye izimo, ezifana nokutholwa kanye nentshisekelo ku-real estate yase-UK. Kodwa-ke, kujwayelekile ukuthi i-Offshore Trusts ibe namasheya eNkampanini yase-Offshore, njengenkampani ye-Isle of Man, yona engumnikazi wezimpahla futhi ibambe iqhaza kunoma yimuphi umsebenzi wokuhweba noma wokutshala esikhundleni seTrust - lokhu kudala ukuhlukana okuqhubekayo futhi kusiza ukuqhubeka. izinkampani ezingaphansi njengoba kudingeka.

Manje njengoba sesisungule amapharamitha ayisisekelo e-Trust, manje sizocabangela amaqembu e-Trust kanye nemisebenzi yawo kanye nezibopho zawo.

Amaqembu e-Trust: I-Settlor

Umsunguli we-Trust waziwa ngokuthi yi-Settlor, futhi leli yiqembu elibeka izimpahla ku-Trust - ngaleyo ndlela lidale Isivumelwano. Noma yimuphi umuntu osemthethweni angasungula i-Trust, okusho ukuthi i-Settlor ingaba kokubili umuntu wemvelo noma inkampani yebhodi.

I-Settlor kufanele idlulisele izimpahla ku-Trust ukuze ibe khona. Nakuba kujwayelekile ukuthi kube ne-Settlor eyodwa, kuyenzeka ukuthi i-Trust ibe nama-Settlor amaningi abeka izimpahla ku-Trust efanayo. Ngaphezu kwalokho, ama-Settlements akudingekile ukuba abe ngesikhathi esifanayo. Ngokuya ngezimo ze-Settlor, lokhu kungadinga ukucatshangelwa okwengeziwe mayelana nentela.

Ngaphakathi kwe-Trust Deed, amandla athile angagcinelwa i-Settlor; njengokuqokwa nokususwa kwama-Trustees, namandla okuqoka uMvikeli.

Lapho i-Discretionary Trust isungulwa, i-Settlor inganikeza ukuqondisa okwengeziwe ngokukhiqiza incwadi yezifiso. Lo mbhalo uqondisa izinqumo zama-Trustees ekuphatheni nasekusabalaliseni impahla ye-Trust.

Ungakhathazeki uma kubonakala sengathi kunezingxenye eziningi ezihambayo - ngokuvamile i-Settlor iye yalulekwa uchwepheshe oqeqeshiwe, ozosebenza nabo kuyo yonke inqubo yokuhlela. Lokhu kuqinisekisa ukuthi uhlobo lwe-Trust esunguliwe luhlangabezana nezinjongo ze-Settlor, kusiza ukuhlonza ama-Trustees afaneleka kakhulu nokuthi ubani okufanele ahlomule futhi nini, ukulungisa izici zokusebenza kanye nokweluleka nganoma yikuphi ukucatshangelwa kwentela kanye/noma imiphumela phakathi kwezinye izinto. Kulandela inqubo yokuhlela, uma i-Offshore Trust iye yalulekwa, Kuthintwa Umhlinzeki Wesevisi ye-Trust ofana no-Dixcart ukuze kuhlelwe ukusungulwa kweThrasti, futhi okuvamise ukuhlinzeka ngama-Trustees kuleyo ndawo ye-Offshore.

Amaqembu e-Trustee: I-Trustee

Lapho i-Settlor ibeka izimpahla ku-Trust, isihloko esisemthethweni salezo zimpahla sidluliselwa kuma-Trustees azo amisiwe. Ama-Trustees anezibopho eziqinile zokuphatha i-Trust Fund ngokuvumelana nemibandela ye-Trust Deed - lezi zibopho ezingokomthetho zivumela Abahlomulayo ukuthi baphoqelele amalungelo alinganayo enkantolo.

Nakuba kungenzeka ukuthi i-Settlor ibe i-Trustee, kuyinto engavamile kakhulu futhi ingahlula noma yiziphi izinjongo zokuhlela intela. Ngokombono Ohlomulayo angaba yi-Trustee, kodwa lokhu kuvame ukushiywa yi-Trust Deed futhi kuzongqubuzana nemisebenzi yama-Trustees okuxoxwe ngayo ngezansi.

Isifunda ngasinye somthetho ovamile sizoba nohlu lwaso lomthetho obalulekile okufanele ama-Trustees awuthobele. E-Isle of Man, umthetho ofanelekile uhlanganisa uMthetho we-Trustee 1961, i-Trust Act 1995 kanye ne-Trustee Act 2001 phakathi kweminye iMithetho. Eziningi zalezi zigxilile futhi zithuthuke ezimfundisweni ezikhona zomthetho ezivamile, futhi zengeze kuzo, ukuze zinikeze ukucaciseleka okwengeziwe nokuqiniseka, isb umsebenzi wama-Trustees wokunakekela maqondana namandla okutshalwa kwezimali kanye namazinga omsebenzi okulindeleke kubo.

Eqinisweni, umsebenzi wokunakekela usemoyeni wendima yoMphathi. Wonke ama-Trustees abonakala emisebenzini yokwethembeka, njengabaqondisi benkampani. Lokhu kusho ukuthi ama-Trustees anesibopho esinzima ngokuhlanganyela nesikhulu ngezinyathelo abazithathayo (noma abangazithathi) maqondana neThrasti. Le misebenzi ejwayelekile ifingqiwe kafushane ngezansi:

• Basebenzise ukunakekela okuphusile kanye nekhono, kucatshangelwa amandla okuqokwa kanye nanoma yiliphi ikhono elikhethekile noma ulwazi okungukuthi ukusebenza njengengcweti noma i-Trustee engekho, njll.;
• Ukuqonda nokwenza izibopho zabo ngokuhambisana nemigomo yeThrasti;
• Ukugcina nokusebenza ngokwenzuzo Yabahlomuli, ukuyigcina ihlukile ezimpahleni zabo;
• Ukugwema ukungqubuzana kwezithakazelo isb. izimo lapho Umphathiswa engase enze izinqumo ukuze azizuzele yena, noma azuze abanye ngokudicilela phansi Abahlomulayo;
• Ukwenza kahle nangokungachemi kubahlomuli;
• Ukusebenzisa amandla kuphela ngezinjongo abazinikiwe nangokwethembeka okuhle
• Ukuhlinzeka nge-akhawunti enembile ye-Trust Fund ngesicelo Somhlomuli.

Kuphinde kube nomsebenzi wokuthi Umphatheli enze okuthile ngokukhululeka ngaphandle kwalapho kuchazwe ngenye indlela ngaphakathi kwemibandela yeThrasti; kodwa izinhlelo eziningi zesimanje zenza ilungiselelo leholo elikahle.

E-UK, ama-Trustees awalawulwa futhi awadingi ukugunyazwa. Kodwa-ke, ezindaweni ezifana ne-Isle of Man, ngaphezu kokuvikelwa okusemthethweni nomthetho ojwayelekile okutholakalayo, ama-Professional Trustees alawulwa yi- Isle of Man Financial Services Authority futhi inikezwe ilayisense ngaphansi koMthetho Wezinsizakalo Zezezimali ka-2008.

Njengoba ubona, ukuba i-Trustee kungaba umsebenzi onzima, hhayi okungenani ngenxa yezibopho zomthetho kanye nezikweletu ezilandelayo ezitholwe ukuqokwa. Ngaphezu kwalokhu, kungaba nemithelela yentela okufanele icatshangelwe okungase kudalele ama-Trustees ezinye izikweletu. Ngokwentshisekelo yokufinyeza, sizofaka ukucatshangelwa okuhlukahlukene okufanelekile kanye nezinqubo ezingcono kakhulu ezifanele indima yoMphathi phakathi kwesihloko sethu esilandelayo kulolu chungechunge.

Amaqembu eThrasti: Ohlomulayo

Lapho I-Trust Deed ibhalwa, Abahlomulayo noma izigaba Zabahlomulayo kufanele zibizwe. Ngokwenza kanjalo, i-Settlor iveza ukuthi ubani abafisa ukuzuza, noma ukufanelekela ukuzuza ku-Trust. Abahlomuli bangazuza kulokhu:

• Imali engenayo ye-trust isb. ukuqasha indawo noma imali engenayo yokutshala imali,
• Ikhephithali ye-Trust isb ukuthola izimpahla ezabelwe kubo ngaphansi kwezimo ezithile, noma
• Kokubili imali engenayo nemali.

Khumbula, ama-Trustees awavamisile ukukhishwa ekuhlomuleni, nakuba njengoba kushiwo ngenhla, ama-Trustees Angochwepheshe angathola iholo elifanele. Kunezinhlobo zama-Trust lapho i-Settlor ingagcina inzalo ezenzakalelayo yemali engenayo ngesikhathi sokuphila kwayo, isibonelo I-Interest in Possession Trust - Lokhu kuzoxoxwa ngakho esihlokweni esilandelayo.

Ukukhetha Abahlomulayo noma izigaba Zomhlomuli kungaba umsebenzi okhohlisayo ku-Settlor, okufanele alinganisele ukucatshangelwa okuhlukahlukene, okufana nokuthi:

• Ingabe u-Settler ushadile?
  • Ingabe umlingani wamanje udinga ukufinyelela esikhwameni?
  • Ingabe i-Settlor inomlingani wangaphambili?
• Ingabe i-Settlor inazo izingane?
  • Ingabe i-Settlor inazo izingane ezivela ebudlelwaneni bangaphambili?
• Ingabe ukhona oncike ngokwezimali ku-Settlor?
  • Ingabe i-Settlor inabo abantu abancike engozini?
• Ubani i-Settlor emthola efanelekayo?
• Ingabe kukhona okungenzi inzuzo/izinhlangano ezisiza umphakathi eziseduze nenhliziyo ye-Settlor?

I-Trust Deed ingaphinda ihlanganise okukhishiwe, okungaba imininingwane yanoma ubani i-Settlor engafuni ukuthi inakwe.

I-Trust Fund ingahlukaniswa ibe isikhwama esikhulu kanye nezingxenye zesikhwama esincane, eziboshelwe kubahlomuli abathile. ngokwendlela engokoqobo, izikhwama ezincane zenzelwe Abahlomulayo noma izigaba Zabahlomuli okuyibo kuphela abangazuza kuzo.

Uma ngabe i-Settlor ifisa ukuchibiyela uhlu Lwabahlomulayo noma izigaba, kuye ngohlobo lwe-Trust, bangenza i-Deed of Variation. Esimeni se-Discretionary Trust, indawo yokuhlala izonikeza ama-Trustees incwadi yezilokotho ebuyekeziwe - khumbula ukuthi lo mbhalo awubophezeli kuma-Trustees futhi uyancenga kuphela - Kuya ngamandla adluliselwe kuma-Trustees, bayobe sebebheka izenzo. okudingekayo.

Uhlobo lweThrasti luzochaza amalungelo uMhlomuli angase afune ukuwasebenzisa. Isibonelo I-Discretionary Trusts, manje esetshenziswa njalo Ekuhleleni Izakhiwo zesimanje noma Ukuhlela Okulandelanayo ngenxa yokuvumelana nezimo. Lawa ma-Trust adlulisa amalungelo ambalwa Komhlomuli, njengoba ukuphatha nokusabalalisa impahla ye-Trust kungokubona kwabaPhathiswa. Nokho, bobabili u-Settlor kanye Nohlomuli bangathola induduzo kulezi zimo emisebenzini yokwethembeka yama-Trustees; lapho izimpahla kufanele ziphathwe ngendlela ezuzisa kakhulu Abahlomulayo.

Amaqembu eTrust: uMvikeli

Nakuba kungeyona imfuneko eyisibopho, i-Settlor ingase ikhethe ukuqoka uMvikeli zisuka nje. UMvikeli weThrasti yiqembu elizimele elingeyena uMphathi, kodwa unikezwe amandla ngaphansi kweTrust Deed. Umvikeli uqinisekisa ukuthi ama-Trustees aphatha i-Trust ngokuhambisana ne-Trust Deed kanye nezifiso ze-Settlor.

Ngokujwayelekile uMvikeli uzoba uchwepheshe othenjwayo noqeqeshiwe, okungenzeka ukuthi usenobudlelwano ne-Settlor noma umndeni wabo, njengoMmeli noma Umeluleki Wezezimali.

Umvikeli unikeza ngempumelelo i-backstop Kuma-Trustees ekusetshenzisweni kabi kwamandla. Isibonelo, lapho kuqokwa khona uMvikeli, kuvamile ukuthi uMvikeli agcine amandla athile, abe namandla okuvimba izenzo ezithile zokuphatha, noma lezo zenzo zingadinga ukuthi zisayine ukuze zibe yiqiniso. Amandla avame ukunikwa uMvikeli amandla okuqoka noma ukususa ama-Trustees, noma ukuvuma ukusatshalaliswa.

Ngaphandle kokuqondisa izenzo ezithile ze-Trustee, indima yoMvikeli inganikeza i-Settlor induduzo yokuthi i-trust iphathwa ngendlela ehlosiwe. Kodwa-ke, ama-Settlor kufanele enze iphutha ngasohlangothini lokuqapha lapho ecubungula ukuthi aqoke uMvikeli nokuthi imaphi amandla okubabekela wona, njengoba lokhu kungaholela ezindabeni eziningi ekuphathweni ngempumelelo nangempumelelo kweThrasti.

Amaqembu e-Trust: Abantu Besithathu

Okokugcina, mayelana nokusebenza kwe-Trust Fund, ama-Trustees angase afune ukuqoka ochwepheshe abahlukahlukene abaqeqeshiwe ukuze baqinisekise umphumela ongcono kakhulu we-Trust Fund kanye Nabahlomulayo. Imvelo yezimpahla ezikhokhelwayo izonquma ukuthi yimaphi amasevisi ochwepheshe adingekayo, kodwa lokhu ngokuvamile kungahlanganisa:

• Abaphathi Bezimali
• Abaphathi Bezakhiwo
• Abeluleki Bezentela

Ukusebenza Nomhlinzeki Wesevisi Othembekile

I-Dixcart ibilokhu ihlinzeka Ngezinsizakalo Zomphathiswa kanye neziqondiso iminyaka engu-50; ukusiza amakhasimende ngohlelo olusebenzayo nokuphatha kahle kwe-Offshore Trusts.

Ochwepheshe bethu basendlini kanye nabasebenzi abaphezulu baqeqeshiwe, banolwazi oluningi; lokhu kusho ukuthi sibekwe endaweni enhle yokweseka futhi sizibophezele ku-Offshore Trust, sisebenza njenge-Trustee futhi sihlinzeka ngezinsizakalo zochwepheshe abanolwazi lapho kufanele khona. Uma kudingeka, i-Dixcart Group ingakwazi futhi ukusiza abantu abadinga intela kanye nezinsiza zokuhlela ingcebo. 

Senze uhla olubanzi lweminikelo, ehlanganisa uxhaxha lwezakhiwo ze-Isle of Man. Kusukela ekuhlelweni kwangaphambi kokusungulwa nezeluleko kuya ekuphathweni kwansuku zonke kwemoto nezinkinga zokuxazulula izinkinga, singakwazi ukusekela imigomo yakho ngaso sonke isikhathi.

Thola in touch

Uma udinga ulwazi olwengeziwe mayelana nokusetshenziswa kwe-Offshore Trusts, noma izakhiwo ze-Isle of Man, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.

Buyela ohlwini