Analýza teoretických a praktických aspektů svěřenských fondů

Abstract

This bachelor thesis analyzes trust funds in the Czech Republic from the perspective of their historical development, legal regulation and taxation. The aim of the thesis is to analyse the institute of a trust fund, its functioning and its position within the Czech legal system, and to compare it with foreign regulations, particularly in Anglo-Saxon countries where this institute has a long tradition. The theoretical part focuses on the development of trusts, their legal framework and basic principles.

The practical part includes a quantitative analysis of the development of trust funds in the Czech Republic based on data provided by the Ministry of Justice of the Czech Republic. The thesis also contains a qualitative analysis in the form of an interview with a professional and a model example of establishing a trust fund. The results highlight the development of this institute over time and the importance of legal and tax aspects in its use.