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Tax aspects of trust funds
Berr, Jan ; Vybíral, Roman (advisor) ; Vondráčková, Pavlína (referee)
Tax aspects of trust funds Abstract Since 2014 the Czech legislation allows establishment of trust funds, through which assets from the ownership of the founder or another person can be set aside for private or public benefit purposes. Such property becomes property without an owner, and is subject to the disposition of the trustee. Trust funds have become more popular especially in the last four years and therefore the tax implications are also gaining importance. It is no longer a fashionable topic, but a topic with practical use. The diploma thesis is focused on the tax aspects of domestic trust funds with a description of individual topics related to domestic taxes in this context. At the same time, here are also described the tax topics dealt with in the past by the professional public here, especially during the first years of the implementation of the trust fund institute into the domestic legislation. The diploma thesis is divided into four main parts. The first part provides a basic analysis of amount of trust funds established from 2014 to August 2022, as well as general legal topics related to the trust fund (establishment, operation, termination), the related duties of the trustee and others, such as the registration of trust funds and registry of beneficiaries. The second, third and fourth part...
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