Slovakia: Private foundations and trust-like institutes in Slovakia

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Slovakia: Private foundations and trust-like institutes in Slovakia

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Slovakia: Private foundations and trust-like institutes in Slovakia

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Trusts & Trustees

ISSN

1363-1780

e-ISSN

1752-2110

Svazek periodika

30

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

4

Strana od-do

373-376

Kód UT WoS článku

001245061700001

EID výsledku v databázi Scopus

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