Uyisebenzisa nini i-Isle of Man Foundation (3 koku-3)

Abantu bavame ukuthi iSisekelo siyindlela yomthetho womphakathi ehlukile kuneTrust; kodwa kusho ukuthini lokhu? Yini iSisekelo esinikeza amaklayenti akho iTrust engakwazi? Ngaphezu kwalokho, kunengqondo nini ukusebenzisa iSisekelo? Faka ngaphezu kwalokho iqiniso lokuthi ungazisebenzisa zombili lezi zinhlangano ngokulandelana, umehluko ocacile ebesinethemba lawo wokuthi uqala ukubukeka mpunga - kepha ngethemba ukuthi le ndatshana inganikeza ukucaciseleka okuthile.

Lo ngumbhalo wesithathu ochungechungeni olunezigaba ezintathu esilukhiqizile kuma-Foundations. Uma ungathanda ukuzijwayeza kabusha ngezisekelo ze-Isle of Man Foundations noma ubuchwepheshe bokumisa nokuphatha eyodwa, sicela ubheke emuva kuma-athikili adlule kulolu chungechunge:

• Isle of Man Foundations for Offshore Planning - Isingeniso (Isigaba 1 ku-3)
• Ukusungula nokuphatha i-Isle of Man Foundation (2 kwezingu-3)

Kulesi sihloko sizobe sihlola okunye ukusetshenziswa okuvame kakhulu kwe- Isle of Man Foundations (Izisekelo ze-IOM), okubandakanya:

• Kusetshenziswa Isle of Man Foundation for Succession Planning
• Kusetshenziswa i-Isle of Man Foundation Yokuvikela Impahla
• Kusetshenziswa i-Isle of Man Foundation njenge-Trustee
• Kusetshenziswa i-Isle of Man Ngezinto Zokupha
• IDixcart Exhasa Ukusungulwa Nokulawulwa Kwezisekelo

Kusetshenziswa Isle of Man Foundation for Succession Planning

Ngokungafani neTrust, i-IOM Foundation iyimoto efakiwe, enobuntu obuhlukile bomthetho; efana ne-Private Limited Company, kodwa ngaphandle kwabaninimasheya. Ngakho-ke, i-IOM Foundation inamandla okungena esivumelwaneni, impahla yayo futhi ithathe izinyathelo zomthetho ngokwayo.

Njengemoto yebhizinisi ye-Isle of Man i-IOM Foundation 'ingumkhokhi wentela' ngaphansi kuka-s120(ba) we-Income Tax Act 1970, futhi izinzuzo umbuso wentela wendawo, ukuziqhayisa ngamanani esihloko esikhulu njenge:

• 0% Intela Yenkampani
• 0% Intela Yezinzuzo
• Intela yefa engu-0%
• Intela Ebanjiwe engu-0%

Ngoba i-IOM Foundation ayiphenduli kubaninimasheya futhi ihlala njalo esikhathini, ikhululekile ukulandela Izinhloso zoMsunguli wayo inqobo nje uma kubekiwe ku Imithetho Eyisisekelo. Ngalezi zizathu, i-IOM Foundation ingaba yinto enhle kulabo abafuna ukuqinisekisa ukuqhubeka komsebenzi wabo wempilo, noma ngabe yibhizinisi eliphumelelayo noma imisebenzi yokuphana.

I-IOM Foundation ingasungulwa ngenhloso yokuthenga nokuba neyamasheya enkampani, kungaba ukugcina inzuzo yokukhula kwesikhathi esizayo noma ukwabiwa kwezigaba zabahlomulayo, ngokuhambisana ne-IOM Foundation's Instrument and Rules.

Ngaphezu kwalokho, uma i-IOM Foundation isibhalisiwe, ngokungafani neTrust, izothola isitifiketi sokufakwa, esingaba wusizo ekufakazeleni ubukhona lapho sisebenzisana nababolekisi bezikhungo kanye nabantu besithathu, ngokwesibonelo. Kuze kube manje, i-IOM Foundation ingasetshenziswa njengeSpecial Purpose Vehicle, enye yeZinto zayo ukuthola imali yebhizinisi ngemali mboleko engeke ivele kubhalansi yenkampani.

Izisekelo ze-IOM zingaletha izinga lokuqinisekisa nokulawula elibenza babe imoto ekahle yokuhlelwa kokulandelana.

Kusetshenziswa i-Isle of Man Foundation Yokuvikela Impahla

Ukusetshenziswa okuvame kakhulu kwe-IOM Foundation ukuvikela impahla, ikakhulukazi maqondana nokuhlelwa kwezakhiwo. Umsunguli anganikezela ngempahla (imvamisa inhlokodolobha) emotweni yenkampani. Ukulandela lokhu, uMkhandlu weSisekelo uzophatha futhi usabalalise izimali ngokuhambisana neMithetho Yesisekelo kanye Nensimbi, njengoba kunqunywe nguMsunguli.

Izisekelo ze-IOM ezingasizakali zidinga ukuthi kuqokwe i-Enforcer, eqinisekisa ukuthi uMkhandlu wenza imisebenzi yawo ngokuhambisana nemibhalo yomthethosisekelo. Ngenkathi uMsunguli angaqokwa njenge-Enforcer, kunconywa ukuthi akunjalo; imvamisa kuzoba ngumeluleki othembekile ongasebenza njenge-Enforcer. Kodwa-ke, uMsunguli angaqokwa, futhi kaningi aqokwe njengeLungu loMkhandlu; ebavumela ukuthi baqhubeke nokulawula ukuqinisekisa ukuthi izinhloso zabo ziyafezeka, okungenzeka ngaphandle kokubeka engcupheni isikhundla sabo sentela.

I-IOM Foundation ayigcini ngokunikeza ngemephu ecacile futhi ephoqelelayo ukuthi amaLungu oMkhandlu ayilandele, ngenxa yobuntu bayo obusemthethweni ingasetshenziswa futhi ukunciphisa izikweletu zentela, ikakhulukazi izintela zamafa nezomnotho. I-IOM Foundation izobuswa e-Isle of Man, ngakho-ke ibe ngaphansi kombuso wentela weManx okungukuthi 0% IHT, ngokwesibonelo.

I-IOM Foundation nayo ifanele ukuncishiswa kwemithetho ye-Ford Heirship. Njengoba isakhiwo sihlala endaweni yokubhalisa, ngakho-ke imithetho ye-Isle of Man iyasebenza. Noma iyiphi inselele ku-IOM Foundation izolalelwa e-Isle of Man Court futhi, isibonelo, imithetho efuna ukubekela inselele ukuba semthethweni kwe-IOM Foundation ingabekelwa eceleni, ngokuhambisana ne-Foundations Act 2011.

Izisekelo ze-IOM njengamanje akuyona indaba yokuqoshwa komphakathi, okusho ubunikazi bomsunguli, futhi noma yibaphi abaxhasi noma abahlomuli kuyindaba yangasese.

Ngokuya ngomthethosisekelo we-IOM Foundation, Imithetho yeSisekelo ezobhekana nokuqokwa noma ukususwa kwanoma yimaphi amaqembu, afana ne-Enforcer, Abahlomuli njll., Angashintshwa nganoma yisiphi isikhathi. Lokhu kuvumelana nezimo kuvumela noma yiluphi ushintsho ezifisweni noma ezimweni.

Isisekelo se-IOM singasetshenziselwa ukufaka impahla yengcebo kanye nengcebo evezwe kubo bobabili ababolekisi noma abalingani bomshado njll.

Kusetshenziswa i-Isle of Man Foundation njenge-Trustee

Kokubili ama-Foundations namaTrust ahlinzeka ngezindlela zokudlulisa ubunikazi obunenzuzo, kusuka kumnikeli kuye kumzuzi - lokhu kungenza kubonakale sengathi kuhlala kuyisimo noma-noma kunjalo, kodwa akunjalo. Kwezinye izimo lezi zimoto zombili zingasebenzisana ukufeza izinhloso zamakhasimende.

I-IOM Foundation ingaqokwa njenge-Trustee, inikeze umsebenzi ofana ne-Private Trust Company. Lokhu kunikeza ezinye noma zonke izinzuzo zokuqoka i-Professional Trustee, kuya ngokukhetha kwamaLungu Omkhandlu. Izinzuzo ezinjalo zingabandakanya:

• Ukuqhubeka
• ukungathathi hlangothi
• Ulwazi lwezobuchwepheshe
• Ukunciphisa Ingozi 

Ngaphezu kwalokho, iSettlor nayo ingaqokwa njengeLungu loMkhandlu ukuze igcine ukwengamela okuthile, iqinisekise ukuthi inhloso yeTrust iyafezeka. Lokhu kunganikeza iSettlor induduzo ethile kulandela ukudluliselwa kwempahla yakhe kumhlinzeki omusha wezinsizakalo.

Njengoba ukwazi ukubona, ukusebenzisa lezi zinhlangano ezimbili ngokubambisana kungasiza ukuletha ukuguquguquka okwengeziwe maqondana nomsebenzi nokwengamela okwengeziwe ngokuphathelene nenhloso engqondweni.

Kusetshenziswa i-Isle of Man Foundation Yezinto Zokupha

I-IOM Foundation nayo isetshenziswa kakhulu njengemoto yokuphana. IOM Foundation inganikezelwa ekusizeni noma inhlanganisela yezinto ezisizayo nezingesizo ezisiza abantulayo. Uma isungulelwe imisebenzi yokuphana, izinto ze-IOM Foundation azinakuguqulwa ukuze zifake imisebenzi engeyona yokusiza ngokuzayo.

I-IOM Foundation ingahle ibaluleke kakhulu kumakhasimende afuna ukuhlanganyela emisebenzini yokusiza abasemagunyeni angawazi ama-trust.

Kunezigaba ezimbili ngokubanzi ze-IOM Foundation, ngayinye enenhloso yayo:

1. A i-IOM Foundation engasebenzi isungulelwe ukwenza izibonelelo kwezinye izinhlangano ezingenzi inzuzo noma zosizo. Ngokwenzayo lokhu kungaba umnikelo wemali engenayo evela kuzimpahla zayo ezingaphansi noma eminye iminikelo evela kuMsunguli / Abanikeli, noma inhlanganisela. Amakilasi Abahlomuli angakhawulelwa kunhlangano eyodwa noma imbangela ifiseleke.
2. An esebenza ngokusiza i-IOM Foundation ifuna ukuzibandakanya ngqo nemisebenzi yokupha, ithathe umthwalo wokufeza Izinhloso zayo ezisiza umphakathi. Izibonelo zalezo zinhlangano ezisiza umphakathi ze-IOM zifaka; iminyuziyamu, izikhungo zemfundo, kanye nezinhlelo zomphakathi.

I-IOM Foundation ingasetshenziswa ngokuguquguqukayo ukuze kusizakale noma isiphi isizathu noma inhlangano esondele enhliziyweni yoMsunguli.

IDixcart Exhasa Ukusungulwa Nokulawulwa Kwezisekelo

E-Dixcart, sinikela ngezinsizakalo ezigcwele zasolwandle kubeluleki, nakumakhasimende abo, lapho kubhekwa ukusungulwa kwe-IOM Foundation. Ochwepheshe bethu abangaphakathi ezindlini baqeqeshiwe ngokomsebenzi, benolwazi oluningi; lokhu kusho ukuthi sibekeke kahle ekusekeleni nasekuthatheni isibopho ngezindima ezahlukahlukene, kufaka phakathi ukusebenza njengoMmeli Obhalisiwe noma iLungu loMkhandlu, kanye nokunikeza izeluleko zochwepheshe lapho kudingeka. 

Kusukela ekuhlelweni kwangaphambi kokufaka isicelo nezeluleko, ekuphathweni kwansuku zonke kweSisekelo, singakwazi ukusekela izinhloso zakho kuzo zonke izigaba.

Thola in touch

Uma udinga ulwazi olwengeziwe mayelana ne-Isle of Man Foundations, ukusungulwa noma ukuphathwa kwayo, 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.

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