Ama-Offshore Trusts: Izinhlobo Nokusetshenziswa (2 kwezi-3)

  • ncwadi 19 April 2022

  • | Izikhombo IN819

Lolu chungechunge lubheka izici ezibalulekile ze-Offshore Trusts, ikakhulukazi i-Isle of Man Trusts. Lesi yisihloko sesibili kwezintathu, ezihlola ezinye zezinhlobo ezivame kakhulu ze-Offshore Trusts kanye nokusetshenziswa kwazo. Uma ungathanda ukufunda ezinye izihloko ochungechungeni ungazithola lapha:

Kusukela ekuvikeleni amafa omndeni, kuya ekuqinisekiseni ukuhlela okufanele kokulandelana, ukuhlinzeka abondliwe noma ngisho nabasebenzi, i-Offshore Trust iseyithuluzi elivumelana nezimo ngokwedlulele elinikezwa abeluleki - ngethemba ukuthi isihloko esilandelayo sizosiza ukucacisa leli phuzu.

I-Athikili 2 koku-3, Ama-Offshore Trusts: Izinhlobo Nokusetshenziswa kuzohlola okulandelayo:

I-Offshore Discretionary Trusts

I-Discretionary Trust ingenye yezinhlobo ezivame ukusetshenziswa kakhulu ze-Trust futhi inganikeza ukuguquguquka okukhulu kwe-Settlor kanye nama-Trustees ngokuya ngokuthi i-Trust izifinyelela kanjani izinjongo ezifiswayo.

Isibonelo, i-Discretionary Trust inganikeza ama-Trustees amandla okusabalalisa ngendlela egwema ukumosha noma ukuqeda i-Trust Fund ngokungadingekile futhi ngokuvumelana nezimo ezishintshayo - lokhu kungaba ngenxa yezizathu eziningi, okuhlanganisa ukuvikelwa kwabahlomulayo abasengozini, intela. ukuhlela noma ngisho nokuvikelwa kwempahla ngokuphathelene nezikweletu zomuntu siqu Zabahlomulayo, nokuningi.

Ukwengeza, nakuba isigaba Sabahlomulayo singase sibonakale, i-Settlor ingase ingazi ukuthi iyiphi indlela engcono kakhulu yokuhlukanisa isikhwama futhi ingase ifise ukuvumela izinguquko ezizayo ezimweni ngisho nabazuzi abengeziwe okufanele bacatshangelwe - isibonelo, abazukulu abangakazalwa.

Ama-Discretionary Trust angakhiwa ngesikhathi sokuphila kuka-Settlor, kungaba njengendawo yokuhlala ephilayo noma abhalwe ku-Will yawo, abe khona lapho efa. Uma idalwe njenge-Trust ephilayo, i-Settlor ingase ibe nesibopho sentela ngevelu yokudlulisa ekhokhiswayo. Ngaphezu kwalokho, ama-Trustees angase futhi abophezeleke esikweletini seminyaka eyi-10, nakunoma yikuphi ukusatshalaliswa kwabahlomulayo. Ngalesi sizathu, iseluleko sentela kufanele kufunwe kwasekuqaleni mayelana nezimo ze-Settlor kanye Nabaphathiswa.

I-Settlor akumele igcine noma iyiphi inzuzo enenzuzo yokuba nempahla noma yokulawula izimpahla ezikhokhwe ku-Discretionary Trust, ngaphandle kwalokho i-Trust ingase ibhekwe njengenkohliso noma engasebenzi, futhi izimpahla zisengaba ingxenye yempahla ye-Settlor.

Kunalokho, ama-Trustees anikezwe amandla okuphatha I-Trust Fund ngokuzuzisa Abahlomulayo kanye ne-Trust ngokwayo. Ama-Trustees ayakwazi futhi ukwaba ngokubona kwawo, kunoma yimuphi umzuzi ngesikhathi ababona kufanele. Nakuba i-Discretionary Trust inikeza ama-Trustees ukulawula okuphelele phezu kwamalungiselelo, izenzo zawo kusafanele zihambisane ne-Trust Deed.

Izinhlinzeko ze-Trust Deed zingahlinzeka ngemikhawulo i-Settlor efisa ukuyibeka. Ukwengeza, i-Settlor ingase ikhethe ukuqoka uMvikeli, ovame ukuba ngumeluleki ochwepheshile othenjwayo, ukuze engamele Ama-Trustees futhi aqinisekise ukuthobelana nezinhlinzeko ze-Trust. Umvikeli ugcina amandla athile njengalokhu efiseleka, ukuze aqinisekise ukuthi Abaphathiswa bafinyelela izinjongo zeTrust ngokuhambisana ne-Trust Deed. Nakuba ukufakwa koMvikeli kunganikeza izilawuli, kubalulekile ukuthi ungabeki umkhawulo kuma-Trustees ukuze kucekeleke phansi ukusebenza kwe-Discretionary Trust.

Ekugcineni, i-Settlor ingaqondisa ama-Trustees ngokunikeza Incwadi Yezifiso. I-Letter of Wishes inikeza isitatimende sezinhloso ze-Settlor ngaleso sikhathi, okuvumela ama-Trustees ukuthi akucabangele lokhu lapho enza izinqumo kanye nokusabalalisa. Uma nje i-Letter of Wishes ibuyekezwa njalo, inganikeza ukuqonda okumangalisayo engqondweni ye-Settlor njengoba izimo zishintsha - nakuba, lo mbhalo uyakholisa futhi awubophezeli; akudali isibopho esingokomthetho ngasohlangothini lwama-Trustees.

I-Discretionary Trust iyisixazululo esikhangayo esiletha ukuguquguquka okukhulu futhi inikeza amandla okususa isikweletu sentela endaweni ye-Settlor - nakuba lokhu kuvumelana nezimo kuza ngentengo. I-Discretionary Trust ingaba yinkimbinkimbi, idinga ulwazi olukhethekile ukuze igweme izingibe - i-Settlor idinga ukuqonda ukuthi ibeka impahla yayo ngaphansi kokulawula kwama-Trustees abawakhethile, okufanele benze ngokweqiniso ngokuvumelana ne-Trust Deed, kodwa hhayi ngempela izifiso zabo - inqobo nje uma becabanga ukuthi kuzuzisa I-Trust kanye Nabahlomuli.  

Inzalo Yase-Offshore kuma-Possession Trusts

Okungajwayelekile, kodwa okusasetshenziswa kabanzi, i-Interest in Possession Trust. Lolu hlobo lwe-Trust lungasebenzisa inqwaba yokusetshenziswa, konke okuncike ekhonweni laleli thuluzi lokunikeza i-Settlor ukufinyelela ku-Trust Fund phakathi nokuphila kwayo - empeleni, ngezinye izikhathi lolu hlobo lwe-Trust lubizwa ngokuthi i-Lifetime Possession Trust.

Inzalo yokuthola ingaba eyesikhathi esinqunyiwe noma engapheli. Kuvame kakhulu ukuthi kwenziwe amalungiselelo esikhathi esisele sempilo ye-Settlor.

Ngenzalo yokuhlelwa kwempahla, i-Settlor ibeka izimpahla ku-Trust, ngaleyo ndlela idlulisele itayitela elisemthethweni kuma-Trustees (ngokwazo zonke izinhlelo ze-Trust) - kodwa lapha indawo yokuhlala iveza inzalo yokuba nempahla, izinikeze ilungelo elisheshayo nelizenzakalelayo le-Trust. imali engenayo ephuma ezimpahleni zeTrust.

Kwesinye isikhathi i-Settlor of an Interest in Possession Trust ibizwa ngokuthi I-Income Beneficiary noma i-Life Tenant, ngenxa yaleli lungelo elisemthethweni. I-Carveout inganikeza i-Settlor amalungelo okujabulela izimpahla kanye/noma yonke imali engenayo etholwa ngempahla ngesikhathi sokuphila kwayo. Isibonelo, ukuhlala endaweni, ukukhokha izindleko zokuhlala noma ukukhokhela ukunakekelwa kwesikhathi eside njll. kusukela enzuzweni yokutshalwa kwezimali noma ezinye izimpahla njengezabelo ezivela kumasheya ebhizinisi lomndeni.

Kungase kube ngaphezu Kohlomula Imali Engenayo noma Isiqashi Sokuphila, ongeke abe nelungelo lenzuzo lempahla ekhokhelwe ngokwakhe, njengomlingani womshado. Endabeni yezinkokhelo zemali engenayo, lezi zikhokhwa kuzo ngezikhathi ezithile njengoba kubekiwe ku-Trust Deed.

Imali etholwayo izoba ngaphansi kwezindleko zeThrasti - kubalulekile ukukhumbula ukuthi lokhu kuzobandakanya noma yiziphi izindleko zokuphatha impahla (izimali zomgcini, izimali zomeluleki wokutshalwa kwezimali, ukuphathwa kwezakhiwo njll.) kanye namaholo angahle abe khona Ama-Trustees, okuyinto isikhathi eside. njengokufanelekile kuvunyelwe ngaphansi koMthetho Wokuthenjwa.

Lapho benza izinqumo zokutshalwa kwezimali, ama-Trustees azoba nomsebenzi kukho kokubili Umhlomuli Wemali Engenayo / Umqashi Wokuphila kanye Nabahlomulayo abanelungelo lezimpahla, benze izinqumo ezinjalo ngokucabangela izidingo ezincintisanayo zeholo kanye nempilo ende, ngaphandle kwalapho kushiwo ngenye indlela eNcwadini Yesikhwama.

Ngokwe-Discretionary Trust, izimpahla ze-Trust zizophathwa Ama-Trustees ukuze kuzuze izigaba ezishiwo zabahlomuli noma Abahlomuli ngabanye abaqanjwe ngaphakathi kwe-Trust Deed. Laba Bahlomuli bangazuza ngemva kwesikhathi esimisiwe lapho Ohlomula Imali Engenayo noma Isiqashi Sokuphila singajabulela inzalo yokuba nayo - lokhu ngokuvamile kungemuva kokufa.

Kunemithelela yentela ekusetshenzisweni kwalolu hlobo lwe-Trust, futhi njengakuqala, ingaba nzima kakhulu. Ngakho-ke, iseluleko sentela kufanele kufunwe kuzo zonke izimo.

Ama-Offshore Accumulation and Maintenance Trust

I-Accumulation and Maintenance Trusts ngandlela thize yendlela exubile phakathi kwe-Discretionary Trust kanye ne-Bare Trust. Emgogodleni walo, lolu hlobo lwe-trust lubeka i-Trust Fund ngaphansi kokunakekela kwabaPhathiswa kuze kube yilapho ingane noma Ohlomulayo osemncane efinyelela iminyaka ethile yobudala, kuze kufike eminyakeni engama-25.

Phakathi naleso sikhathi, ama-Trustees ayoba nokuzikhethela ekuphathweni kwempahla ekhokhelwe kanye nendlela engcono yokuyisebenzisa ukuze kuzuze Ohlomulayo - ngokuqinisekile ngokuhambisana nezinhlinzeko ze-Trust Deed. Ngokubanzi Ama-Trustees angase aqongelele imali engenayo kanye nenzuzo ukuze akhe amalungelo ekhephithali Yabahlomulayo noma akwazi ukwaba izici zokunakekela okuqhubekayo Kohlomula.

Ngaphambi kwezinguquko ze-Finance Act 2006 ekuphathweni kwe-Accumulation and Maintenance Trust, lezi zinhlelo ze-Trust zahlelwa ukuze kuzuzwe izinzuzo ezithile zokuhlela ze-IHT - nokho, osukwini lwanamuhla, nangenxa yezinguquko ku-Relevant Property Regime (RPR), le nzuzo manje isisusiwe. Ama-Trust Okuqongelela kanye Nokunakekela kuzodingeka acabangele i-RPR, engaholela ezindlekweni ngezikhathi ezithile zokugubha iminyaka eyi-10, ngokwama-Discretionary Trust okuxoxwe ngawo ngenhla.

Kulawo ma-Accumulation and Maintenance Trusts axazululwe ngaphambi kuka-2006, kube khona iwindi kuze kube umhlaka-5.th ka-April 2008, lapho iminyaka yobudala ingakhushulwa isuka kweyi-18 iye kwengama-25. Lawa ma-Trust azoqhubeka nokuthola impatho efanayo yangaphambi kuka-2006 ye-IHT kukho konke ukuphila kwe-Trust okungukuthi ngaphambi kokuba Ohlomulayo afinyelele iminyaka yobudala eminingi. Kodwa-ke, kubalulekile ukuqaphela ukuthi noma yiziphi izinxephezelo ezengeziwe ngemuva kuka-2006 zizonikeza i-trust ngaphansi kwezinguquko ze-RPR. Ngaphezu kwalokho, uma ingekho intshisekelo ephelele ku-trust okungukuthi i-Discretionary Accumulation and Maintenance Trust, futhi iminyaka yobudala ayizange ichitshiyelwe ngaphambi kweminyaka engu-6.th Ngo-April 2008, izinguquko ze-RPR kanye nezindleko zezikhathi ezithile zizosebenza.

Ngaphambi kokuvuthwa, kuyilapho ama-Trustees engakhetha ukuhlanganisa imali engenayo kanye nokukhula kwezimpahla ze-Trust, angakwazi futhi ukuzihlehlisa noma azihlukanise kabusha ngokuya nge-Trust Instrument. Lokhu kungenziwa kuphela ngaphambi kokuthi Ohlomulayo azuze intshisekelo yokuba nempahla eneminyaka engu-18 noma engu-25 ngokwemibandela yethrasti.

Uma kwenziwa kanjalo ngobuqotho futhi ngokuhambisana ne-Trust Deed, ama-Trustees angatshala i-Trust Fund ezimpahleni ezithile ezingaguquki ngaphambi ko-18 Womhlomuli.th usuku lokuzalwa isb indawo ethengiswayo, amabhondi, amadiphozi esikhathi esinqunyiwe njll. Lokhu kusho ukuthi inani lingakhishwa ngokwehlukana ngokuhamba kwesikhathi noma likhiqize imali engenayo ngokutshalwa kwezimali okuvuthwayo, irenti njll. bese ligwema ukumosha imali futhi livumele Ohlomulayo ukuthi avuthwe ngaphezu kweminyaka yobudala. Iningi.

Kafushane, ama-Settlors angase azizwe ekhululeke kakhudlwana ukusungula I-Accumulation and Maintenance Trust, kunokuba i-Discretionary Trust ephelele - lokhu kungenxa yokuthi ama-Trustees azoba nokuguquguquka kokuphatha ngesikhathi sokuphila kwama-Trust, kuyilapho isikhundla Sabahlomulayo singalungiswa. Nokho, isihibe ukuthi Ingane Ehlomulayo izoba nelungelo elizenzakalelayo le-Trust Fund lapho isineminyaka eminingi, okungase kubhekwe njengokulimazayo kuye ngobuntu bayo nezinga lokuvuthwa.

Amanye Amafomu e-Offshore Trust

Ngaphezu kwalokhu okungenhla, kufanelekile ukuqaphela ezinye izinhlobo ze-Trust ezivame ukusetshenziswa. Ngokufushane lokhu kufakwe ohlwini ngezansi ngencazelo emfushane:

  • Inhloso Trust - Kunokuba isungulwe ukuze kuzuze Umuntu Ohlomulayo, Inhloso Yethrasti Yezinjongo iwukuzuza umgomo othile wezohwebo noma wokupha isb. ukuthengwa kwezimali, ukutholwa noma ukuchithwa kwempahla njll. E-Isle of Man, kukhona ukuzinikela okuzinikele. umthetho obhekelele le Trust - Inhloso Trasti Act 1996.
  • I-Employee Benefit Trust (EBT) - Ama-Trust Okuhlomula Kwabasebenzi akhiwa abaqashi ukuze kuzuze izisebenzi zangaphambili, zamanje noma zesikhathi esizayo, abantu abathembele kubo kanye nobudlelwano. Kungaba imoto yokudlulisa noma iyiphi inombolo yezinzuzo, futhi isebenziseke ezinkampanini zanoma yimuphi usayizi - ikakhulukazi lezo ezinomkhondo womhlaba. Ukusetshenziswa okujwayelekile kufaka phakathi izikimu zokuthenga amasheya, amabhonasi okuzikhethela, izimpesheni njll.

Yebo maningi ama-Trust atholakalayo, futhi singancoma ukuthi ukhulume nomeluleki wakho ochwepheshe ukuze usize ekukhetheni uhlobo olulungile lwe-Trust ukuze uhlangabezane nezinjongo zakho.

Ukusebenza noDixcart

U-Dixcart ubelokhu ehlinzeka ngezinsizakalo ze-Trustee neziqondiso kuma-Offshore Trust iminyaka engaphezu kwengu-50; ukusiza amaklayenti kanye nabeluleki bawo ukwenza ukuhlela kwabo phesheya kwezilwandle.

Sinochwepheshe bangaphakathi abanolwazi oluningi kuzo zonke izindaba eziphathelene nama-Trust; lokhu kusho ukuthi sibekwe kahle ukuthi sisekele futhi sizibophezele kunoma iyiphi i-Offshore Trust, sisebenza njenge-Trustee futhi sihlinzeka ngezinsizakalo zochwepheshe abanolwazi lapho kufanele khona. Ungakwazi funda kabanzi mayelana nezinsizakalo zethu ze-Trust lapha kulo mhlahlandlela owusizo.

Ngenxa yomnikelo wethu ohlukahlukene, ohlanganisa uxhaxha lwezakhiwo ze-Isle of Man, singakwazi ukusiza Kusukela ekuhlelweni kwangaphambi kokusungulwa nezeluleko ukuya ekuphathweni kwansuku zonke kwemoto nezinkinga zokuxazulula izinkinga. Singasekela imigomo yakho kuzo zonke izigaba.

Thola in touch

Uma udinga ulwazi olwengeziwe mayelana nokusetshenziswa kwe-Offshore Trusts, noma izakhiwo ze-Isle of Man, sicela ukhululeke ukuxhumana no-David Walsh e-Dixcart:

iseluleko.iom@dixcart.com

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

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