Informace o publikaci
Private foundations in the Czech Republic: 10 years on the road
| Autoři | |
|---|---|
| Rok publikování | 2022 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Trust & Trustees |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Open access časopisu |
| Doi | http://dx.doi.org/10.1093/tandt/ttac058 |
| Klíčová slova | Foundation; Trust Fund; Foundation Fund; Asset management; UBO; beneficiary |
| Popis | In the early years following the enactment of the “new” Czech Civil Code it was not clear whether the newly introduced conceptual approaches in the area of foundation law would prove successful. The “private element”, or the possibility to use these structures as a tool for managing (family) assets, has not only brought considerable dynamics to the foundation sphere, but also the need for a fundamental change in thinking. In 2021, it is a reality that foundations (foundations and foundation funds), in addition to trust funds, are beginning to be used for “private” purposes. The authors of this article aim to outline the basic contours of the development and the current state of affairs of private foundations and foundation funds in the Czech legal environment. |