The Czech trust fund in the international context

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F24%3A10490505" target="_blank" >RIV/00216208:11220/24:10490505 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=ckTj4Z_rpL" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=ckTj4Z_rpL</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1093/tandt/ttae020" target="_blank" >10.1093/tandt/ttae020</a>

Result language
angličtina
Original language name
The Czech trust fund in the international context
Original language description
In the Czech legal system, the institute of trust funds first appeared after the recodification of private law with effect from 1 January 2014. The Czech trust fund serves as a flexible asset management tool, allowing diversification of risk and intergenerational transfer of assets. Trust funds are not the only entity which may be used for asset management. The other possibility is the endowment fund which unlike the trust fund has a legal personality. Trust funds and endowment funds do have their similarities and differences which might be crucial in order to choose the best option for founders' needs. Czech trust funds were inspired by the Quebec legislation, while both Quebec and Czech law treat trust funds as separate properties without an owner.
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50501 - Law

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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