Slovakia: Private foundations and trust-like institutes in Slovakia

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68378122%3A_____%2F24%3A00602177" target="_blank" >RIV/68378122:_____/24:00602177 - isvavai.cz</a>
Result on the web
<a href="https://academic.oup.com/tandt/article-abstract/30/6/373/7691363?redirectedFrom=fulltext" target="_blank" >https://academic.oup.com/tandt/article-abstract/30/6/373/7691363?redirectedFrom=fulltext</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1093/tandt/ttae039" target="_blank" >10.1093/tandt/ttae039</a>

Result language
angličtina
Original language name
Slovakia: Private foundations and trust-like institutes in Slovakia
Original language description
Slovak private law significantly lags behind modern European trends. Family foundations and trusts or trust-like institutions are unknown to Slovak law. None of the recently proposed reforms has yet remedied this inappropriate state. The intergenerational transfer of family property remains very complicated. The use of foreign trust structures is also restricted by Slovak private international law and negative tax consequences. This article provides an overview of the development of Slovak legislation, its current state, efforts to change the regulation of foundations, and the practical ways of evading Slovak law by using foreign legal structures—private foundations and trusts.
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
—
OECD FORD branch
50501 - Law

Project
—
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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