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Taxation of Trust Fund
Karas, Ladislav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The Trust Fund is for the Czech law a completely new institution, therefore its deeper legal examination and interpretation of its individual provisions is just at the beginning. It is generally regulated by the Act no. 89/2012 Sb., the Civil Code, as amended. The essence of the Trust Fund lies in the fact that the Settlor separates a specified part of his property and entrusts it to some purpose. This creates a separated property, to which has the original owner (the Settlor) no ownership rights. Management of this separated property performs the Trustee. However, he has no ownership of this property. Property in the Trust Fund does not belong to anyone, but the Trustee can dispose of it. The aim of this thesis is to comprehensively summarize and analyze the taxation of the Trust Fund according to the regulation applicable in 2014 and also after its revision in January 2015. The thesis identifies the problems and uncertainties in taxation of Trust Fund. It explains how these problems were solved by the revision of the Tax Law and in case of persisting uncertainties proposes solutions de lege ferenda. The thesis is divided into two main parts. The first part deals with the institution of Trust Fund. There is explained its essence, function and obligatory requirements. The second, main part of this thesis...
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