Foreign trusts in the Czech Republic: mostly recognized and (sometimes) registered

0541030 - ÚSP 2021 RIV GB eng J - Článek v odborném periodiku
Ronovská, K. - Pihera, Vlastimil
Foreign trusts in the Czech Republic: mostly recognized and (sometimes) registered.
Trusts & Trustees. Roč. 26, č. 6 (2020), s. 527-533. ISSN 1363-1780
Institucionální podpora: RVO:68378122
Klíčová slova: international private law * foreign trust register * tax treatment of foreign trusts
Obor OECD: Law
Způsob publikování: Omezený přístup
https://academic.oup.com/tandt/article-abstract/26/6/527/5877117?redirectedFrom=fulltext

In connection with the recodification of private law in effect from 2014, several innovations have appeared in the Czech legal system. Among them were trust funds, i.e. Czech trust-like instruments, as well as rules for recognizing foreign trust structures. Although their position has significantly improved as a result, the operation of foreign trust structures in the Czech Republic still gives rise to some questions to which the current Czech law does not have any clear answers. Drawing attention to those issues, the aim of this article is to suggest some measures that can be taken in order to limit the risks arising in relation to foreign trusts.
Trvalý link: http://hdl.handle.net/11104/0318717