Ungayisetha kanjani i-trust yengane yakho enezidingo ezikhethekile

Uma unengane enezidingo ezikhethekile - kungakhathaliseki ukuthi isesimweni sokukhubazeka ngokwengqondo noma ngokomzimba - okuyivimbela ekuziphatheni izindaba zayo, ukuhlinzekela ikusasa layo lezezimali kungenzeka kube yinto ehamba phambili kuwe, ikakhulukazi uma ungasenayo. nxazonke.

Labo abanezidingo ezikhethekile bangaba sengcupheni yokusizakala futhi, njengomzali, ukubeka izinhlaka zokuphatha nokuphatha izindaba zengane yakho kubaluleke kakhulu. Umthetho wethu uyasiqaphela lesi sidingo futhi, ngenxa yalokho, wenze ilungiselelo lokuthi abazali balezo zingane benze lokho okwaziwa ngokuthi I-Special Trust Type A enikezwa ukusebenza ngempumelelo yinani lemithetho ehlanganisa i-Trust Property Control Act, Income Tax. Act, kanye noMthetho Wezempilo Yengqondo.

Kulesi sihloko, sinikeza imininingwane yokuthi ungalumisa kanjani futhi ubhalise I-Special Trust Type A ukuze kuzuze ingane yakho enezidingo ezikhethekile.

I-Special Trust Type A

I-trust yibhizinisi elisemthethweni elidalelwe ukubamba izimpahla ukuze kuzuze abantu abathile, kulesi simo, kungaba ingane yakho enezidingo ezikhethekile. Njengomsunguli we-trust, ungadlulisela izimpahla ku-trust ngokuthengisa noma ngomnikelo, noma ekufeni kwakho ngokwencwadi yefa lakho. Abaphathiswa obaqokayo bazophatha izimpahla zama-trust ngendlela engcono kakhulu yengane yakho, futhi i-trust izophela kuphela uma kwenzeka ingane yakho idlula emhlabeni. Khumbula, inhloso eyodwa yaleso sikhwama kufanele kube ukuhlinzeka ingane yakho enezidingo ezikhethekile, futhi akekho omunye umuntu noma ohlomulayo ongazuza ku-trust. Kodwa-ke, uma unezingane ezingaphezu kweyodwa ezinezidingo ezikhethekile, ungabahlinzeka ngazo zonke ngokuya nge-trust eyodwa ekhethekile.

Ufanelekela I-Special Trust Type A

Uma ucabanga ukusetha ukwethenjwa okunjalo, kubalulekile ukunquma kuqala ukuthi ukukhubazeka kwengane yakho kuyahlangabezana yini nemibandela yokufaneleka. Lolu hlobo lwe-trust kufanele lusungulwe ngokweSigaba 6B (1) soMthetho Wentela Yengeniso futhi kufanele lubhaliswe ngokufanelekile kwa-Sars ukuze lufanelekele intela ekhethekile enikezwa lezo zimoto. Lesi sigaba soMthetho sichaza ukukhubazeka 'njengomkhawulo omaphakathi kuya onzima wanoma yimuphi umuntu wekhono lokusebenza noma ukwenza imisebenzi yansuku zonke ngenxa yokukhubazeka ngokomzimba, kwezinzwa, ukuxhumana, ubuhlakani noma ukukhubazeka kwengqondo'.

NgokoMthetho Wezempilo Yengqondo, ukugula ngengqondo kubhekisela 'ekuhlonzweni okuhle kwesifo esihlobene nempilo yengqondo ngokwemibandela yokuxilonga eyamukelwayo eyenziwa ngumsebenzi wokunakekelwa kwengqondo'. Okubalulekile, ingane yakho kumele ngabe ihlaselwe ukukhubazeka ngokwengqondo noma ngokomzimba okungenani izinyanga eziyi-12 futhi isimo kufanele sithathwe njengesaphakade. Khumbula, lapho usetha i-trust, kuzodingeka ukuthi ulethe imibiko yezokwelapha evela kudokotela ababhalisiwe bengane yakho ukuze usekele isicelo.

Ukukhetha phakathi kwe-testamentary noma i-trust ephilayo

Ngaphambi kokumisa i-trust, uzodinga ukucabangela ukuthi ingabe kufanele ithathe uhlobo lwe-testamentary noma i-trust ephilayo. I-Living, noma i-inter vivos, i-trust isungulwa phakathi nokuphila kwakho kusetshenziswa i-trust deed njengethuluzi lokwethenjwa kanti i-testamentary trust imiswa ngokwencwadi yefa lakho futhi yenziwa kuphela uma kwenzeka ushona. Izimo zakho siqu kanye nezidingo ezikhethekile zengane yakho zizonquma ukuthi yiluphi uhlobo lokwethenjwa olufaneleka kakhulu izidingo zakho.

Uma unempilo enhle, uhlala eduze nengane yakho enezidingo ezikhethekile, futhi ukwazi ukuqinisekisa ukuthi ingane yakho inakekelwa ngendlela efanele, khona-ke i-testamentary trust izofaneleka kakhulu njengoba kungemuva kokudlula kwakho kuphela lapho ingane yakho izozuza khona. ekubeni nabaphathiswa abaphatha izindaba zabo. Ngakolunye uhlangothi, uma unezinselele zempilo ngokwakho, uhlala kude nengane yakho, noma uvakashela njalo phesheya, khona-ke kungase kudingeke ucabangele ukusungula i- trust usaphila.

Isibonelo, ungaba nezinye izingane ezindala ongathanda ukukusiza ekuphatheni izindaba zengane yakho enezidingo ezikhethekile, lapho i-inter vivos trust izofaneleka. Sesikushilo lokho, kufanele ulungele ukuthi kusho ukuthini ukuyeka ukulawula okugcwele kwezimpahla ezidluliselwe ku-trust futhi uvumele abaphathiswa ukuthi baphathe lezo zimpahla ngokwegunya labo.

I-trust enikeziwe noma yokuzikhethela

Kuzodingeka futhi ucabangisise ngokuthi ngabe i-trust yakho izoba yi-trust egunyaziwe noma yokuzikhethela. Uma isethwa njenge-trust egunyaziwe, ingane yakho enezidingo ezikhethekile izoba nelungelo elinikeziwe lezimpahla zokwethenjwa okungenzeka zingafaneleki. Ngakolunye uhlangothi, ukwakha i-discretionary trust kusho ukuthi abaphathiswa bakho bayoba nokuzikhethela kokuthi ingane yakho izokhokhelwa kanjani nokuthi izimpahla zizosingathwa kanjani. Lokhu kungase kube uhlobo olufaneleka kakhulu lokwethenjwa ukhumbula ukuthi isimo sengane yakho singase sishintshe futhi/noma sibe sibi ngokuhamba kwesikhathi futhi abaphathiswa bakho bazokwazi ukulungisa indlela izimpahla eziphathwa ngayo ngokuvumelana nezidingo ezishintshayo zengane yakho. 

Ukwakha i-trust

Indlela yokwenza i-trust izoncika ekutheni ingabe usetha i-testamentary noma i-inter vivos trust. Uma incwadi yakho yefa iyithuluzi lakho lokuthenjwa, umabi wefa lakho uzoba nesibopho sokuqinisekisa ukuthi i-trust iyamiswa ngemva kokufa kwakho. Endabeni ye-inter vivos trust, uzodinga ukulandela inqubo yokwakhiwa kwe-trust eyenziwa ngeHhovisi lika-Master, kuqala ngokukhetha igama elifanele lethrasti. Ngokungafani nokubhaliswa kwenkampani, ukhululekile ukukhetha noma yiliphi igama olithandayo ngaphandle kokuthi uqale ugodle igama futhi, lapho ubhalisa, inkampani yakho izonikezwa inombolo yokubhalisa eyingqayizivele evela ngale fomethi: IT XXXX/21 (kanye 21 emele unyaka okwasungulwa ngawo i-trust).

Cabangisisa ngokuqokwa kwabaphathiswa bakho, ukhumbule ukuthi ukunakekela nokunakekela ingane yakho ekugcineni kuyophathiswa bona. Ngokufanelekile, gwema ukuqoka ama-trustee amaningi ngoba lokhu kungadala izinkinga zokuhlela uma kuziwa ekubizeni imihlangano, ukubhekelela izindaba mathupha, kanye nokusayina imibhalo. Uma usungula i-inter vivos trust, ungase uthande ukucabanga ngokuziqoka njengomphathiswa kanye nabanye abantu ababili abathembekile - okufanelekile oyedwa wabo ozimele. Endabeni ye-trust ye-testamentary, uyakwazi ukuqoka umnakekeli wengane yakho njengomphathiswa, nakuba kuvame ukutuseka ukuthi ufake omunye umphatheli oyedwa noma ababili ukuze banikeze amasheke namabhalansi.

Qiniseka ukuthi uthola izeluleko zochwepheshe lapho ubhala itayitela lakho lokuthenjwa njengoba lo mbhalo ungachitshiyelwa yinkantolo kuphela. Qiniseka ukuthi itayitela lakho lokuthenjwa (noma incwadi yefa) licacile mayelana namandla, imisebenzi nezibopho zabaphatheli, okuhlanganisa nendlela okufanele baholiswe ngayo. Ngokufanelekile, itayitela le-trust kufanele futhi libeke izinqubo zokuphatha okufanele zilandelwe abaphatheli, ukuthi i-trust kufanele ihlolwe yini, nokuthi izingxabano kufanele zixazululwe kanjani. Uma usungula i-trust testamentary, kungase kube umqondo omuhle ukubhala incwadi yezifiso ukunikeza abaphathiswa bakho isiqondiso sokuthi ungathanda ukuthi ingane yakho inakekelwe kanjani lapho ungasekho - okuhlanganisa nokunakekelwa kwezempilo - kanye uhlobo lwezinsiza ongakhululeka ukuthi abekwe kuzo uma kudingeka.

Lapho ufaka isicelo eHhovisi likaMasters, uzodinga ukuthi ulethe incwadi ekhavayo, imibhalo yokubhalisa ukwethenjwa, izincwadi ezimbili ezisayiniwe zokuthenjwa, kanye nawo wonke amanye amadokhumenti adingekayo ukuze ubhalise. Kuphela uma u-Master esekhiphe izincwadi zegunya lapho abaphathiswa bakho beyogunyazwa ngokusemthethweni ukuthi benze okuthile egameni le-trust.

Uma sekwenziwe futhi nokunikelwa kokuqala kwempahla ku-trust sekwenzekile, abaphathiswa kuyodingeka ukuthi bavule i-akhawunti yasebhange futhi babhalise i-trust njengomkhokhintela kwa-Sars. Njenge-Special Trust Type A ebhaliswe ngokusemthethweni, i-trust yakho izojabulela amanani entela asebenza kubantu bemvelo asuka ku-18% kuya ku-45%. Ukwengeza, ukukhishwa kwe-CGT yonyaka ka-R40 000 kuyatholakala kule trust, kanye nokukhishwa okuyinhloko kwezindawo zokuhlala eziyizigidi ezi-R2 zenzuzo enkulu yokulahlwa ngezinjongo ze-CGT.

Ngu- Eric Jordaan - Crue Invest (Pty) Ltd

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