The New Amendment ku Dutch Trust Offices Supervision Act ndikupereka kwa domicile kuphatikiza

Kwa zaka zapitazi gawo lachi Dutch lazikhulupiriro lakhala gawo loyendetsedwa kwambiri. Maofesi a trust ku Netherlands akuyang'aniridwa mosamalitsa. Cholinga cha izi ndikuti olamulira amvetsetseka pomaliza ndikuzindikira kuti maofesi a trust ali pachiwopsezo chachikulu chotenga nawo gawo popanga ndalama kapena kuchita bizinesi ndi zipani zachinyengo. Kuti athe kuyang'anira maofesi a trust ndikuwongolera gawoli, bungwe loyang'anira ofesi ya Dutch Trust (Wtt) lidayamba kugwira ntchito mchaka cha 2004. Malinga ndi lamuloli, maofesi a trust amayenera kukwaniritsa zofunikira zingapo kuti athe kutero kuchita zochitika zawo. Posachedwa kusintha kwina kwa Wtt kudavomerezedwa, komwe kunayamba kugwira ntchito pa 1 Januware, 2019. Kusintha kwamalamulo awa kukuphatikiza, mwa zinthu zina, kuti tanthauzo la wopereka domicile molingana ndi Wtt lakhala lalikulu. Chifukwa cha kusinthaku, mabungwe ambiri amagwera mkati mwa Wtt, zomwe zingakhale ndi zotsatirapo zazikulu pamaphunziro awa. Munkhaniyi tidzafotokozeredwa zomwe kusinthidwa kwa Wtt kukuphatikiza ndi kaperekedwe ka domicile ndi zomwe zingachitike chifukwa cha kusinthaku komwe kuli mderali.

The New Amendment ku Dutch Trust Office Supervision Act ndikupereka kwa domicile kuphatikiza

1. Mbiri yakuwongolera komwe ofesi ya Dutch Trust ikuyang'anira

 Ofesi ya trust ndi bungwe lalamulo, kampani kapena munthu wachilengedwe yemwe, mwaukadaulo kapena wamalonda, amapereka ntchito imodzi kapena zingapo zantchito, ali ndi mabungwe kapena makampani ena ovomerezeka. Monga momwe dzina la Wtt limasonyezera kale, maofesi odalirika amayang'aniridwa. Woyang'anira ndi Dutch Central Bank. Popanda chilolezo chochokera ku Dutch Central Bank, maofesi a trustti saloledwa kugwira ntchito kuchokera ku ofesi ku Netherlands. Wtt imaphatikizapo, pakati pa maphunziro ena, tanthauzo la ofesi ya trust ndi zofunikira zomwe maofesi a trust ku The Netherlands ayenera kukumana kuti apeze chilolezo. Wtt imakhala ndi magulu asanu a ntchito zodalirika. Mabungwe omwe amapereka ntchitoyi amafotokozedwa ngati ofesi yokhulupirika ndipo amafuna chilolezo malinga ndi Wtt. Izi zikukhudza ntchito zotsatirazi:

  • kukhala wotsogolera kapena wothandizana naye wovomerezeka kapena kampani;
  • kupereka adilesi kapena adilesi ya positi, limodzi ndi kupereka ntchito zowonjezera (kupereka kwa domicile kuphatikizanso);
  • kugwiritsa ntchito kampani yopanga makina mochitira kasitomala;
  • kugulitsa kapena kuyanjanitsa pakugulitsa mabungwe amilandu;
  • kukhala ngati trastii.

Atsogoleri achi Dutch adakhala ndi zifukwa zosiyanasiyana zoyambitsa Wtt. Asanakhazikitsidwe kwa Wtt, gawo la trust linali lisanapangidwe, kapena, silinapangidwe, makamaka pokhudzana ndi gulu lalikulu la maofesi a trust. Pakuwonetsa kuyang'anira, kuyang'anira bwino mabungwe azokhulupirika kumatha kuchitika. Chifukwa chachiwiri chobweretsera Wtt ndikuti mabungwe apadziko lonse lapansi, monga Financial Action Task Force, adawonetsa chiwopsezo chowonjezeka choti maofesi a trust atenga nawo mbali, mwa zina, kuwononga ndalama komanso kutulutsa ndalama. Malinga ndi mabungwe awa, panali chiwopsezo chodalirika mu gawo lazokhulupirika lomwe limayenera kuthandizidwa pogwiritsa ntchito malamulo ndi kuwayang'anira. Mabungwe apamwambawa adalimbikitsanso njira, kuphatikiza mfundo yomwe mumayidziwa makasitomala anu, yomwe imayang'ana pa bizinesi yowonongeka komanso komwe maofesi odalirika amafunikira kudziwa omwe akuchita bizinesi. Cholinga chake ndikuletsa kuti bizinesi ichitidwe ndi magulu achinyengo kapena apandu. Chifukwa chomaliza chobweretsa Wtt ndikuti kudziyang'anira pankhani yamaofesi odalirika ku Netherlands sikunawonedwe kukhala okwanira. Si maofesi onse okhudzana ndi malamulo omwe amatsatira malamulo omwewo, chifukwa si maofesi onse omwe adagwirizana mu nthambi kapena bungwe lothandiza. Kuphatikiza apo, oyang'anira omwe angaonetsetse kuti kutsatira malamulowo kunalibe.[1] Wtt ndiye adatsimikizira kuti malamulo omveka bwino okhudzana ndi maofesi a trust amakhazikitsidwa ndikuti mavuto omwe atchulidwa kale aja adathetsedwa.

2. Tanthauzo lakupereka chithandizo cha ntchito yofikira

 Since the introduction of the Wtt in 2004, there have been regular amendments to this law. On November 6, 2018, the Dutch Senate adopted a new amendment to the Wtt. With the new Dutch Trust office supervision act 2018 (Wtt 2018), which entered into force on January 1, 2019, the requirements that trust offices have to meet have become stricter and the supervisory authority has more enforcement means available. This change has, among others, extended the concept of ‘providing of domicile plus’.  Under the old Wtt the following service was considered a trust service: kuperekedwa kwa adilesi ya bungwe lalamulo kuphatikiza ntchito zina zowonjezera. Amadziwikanso kuti makonzedwe a domicile kuphatikiza.

Choyamba, ndikofunikira kumvetsetsa zomwe kuperekedwa kwa domicile kumakhudza. Malinga ndi Wtt, kuperekedwa kwa domicile ndiko kuperekera adilesi ya positi kapena adilesi yoyendera, mwa lamulo kapena bungwe lalamulo, kampani kapena munthu wachilengedwe yemwe si wa gulu lomwelo monga wopereka adilesi. Ngati bungwe lomwe limapereka adilesiyo likuchita zina zowonjezera kuwonjezera pamaliridwe awa, tikulankhula za kuperekedwa kwa domicile kuphatikiza. Pamodzi, ntchito izi zimawonedwa ngati ntchito yokhulupirika malinga ndi Wtt. Mautumiki owonjezerawa anali okhudzidwa ndi Wtt wakale:

  • kupereka upangiri kapena kupereka chithandizo kumilandu yaboma, kupatula kuchita zochitika zalandirani;
  • kupereka malangizo a msonkho kapena kusamalira ndalama za msonkho ndi ntchito zofananira;
  • kupanga zochitika zokhudzana ndi kukonzekera, kuwunika kapena kufufuza maakaunti apachaka kapena kayendetsedwe ka kayendetsedwe;
  • kulembetsa wotsogolera bungwe lazovomerezeka kapena kampani;
  • Zochita zina zowonjezera zomwe zimapangidwa ndi adongosolo akulu oyang'anira.

Kupereka kwamawebusayiti limodzi ndi kuchita chimodzi mwazomwe zanenedwa pamwambapa kumawerengedwa kuti ndi ntchito yodalirika pansi pa Wtt yakale. Mabungwe omwe amapereka ntchito zophatikizazi ayenera kukhala ndi chilolezo malinga ndi Wtt.

Pansi pa Wtt 2018, ntchito zowonjezera zasinthidwa pang'ono. Tsopano ikukhudza zochitika zotsatirazi:

  • kupereka upangiri wazamalamulo kapena kupereka thandizo, kupatula kuchita zochitika zalandirani;
  • kusamalira kulengeza kwamisonkho ndi ntchito zina;
  • kupanga zochitika zokhudzana ndi kukonzekera, kuwunika kapena kufufuza maakaunti apachaka kapena kayendetsedwe ka kayendetsedwe;
  • kulembetsa wotsogolera bungwe lazovomerezeka kapena kampani;
  • Zochita zina zowonjezera zomwe zimapangidwa ndi adongosolo akulu oyang'anira.

Ndizachidziwikire kuti ntchito zowonjezera zomwe zikuwongoleredwa ndi Wtt 2018 sizimachoka mu ntchito zowonjezera zomwe zimayang'aniridwa ndi Wtt wakale. Tanthauzo lakupereka upangiri pansi pa mfundo yoyamba ndiwokulitsidwa pang'ono ndipo kuperekedwa kwa upangiri wamisonkho kumachotsedwa pofotokozedwaku, koma mwanjira ina zimakhudza pafupifupi ntchito zina zowonjezera.

Komabe, pamene Wtt 2018 ikufanizidwa ndi Wtt yakale, kusintha kwakukulu pokhudzana ndi kuperekedwa kwa domicile kuphatikiza kumatha kuwoneka. Potengera nkhani 3, ndime 4, sub b Wtt 2018, ndizoletsedwa kugwira ntchito popanda chilolezo pamaziko a lamuloli, omwe cholinga chake ndi kuperekanso adilesi ya positi kapena adilesi yoyendera monga tafotokozera b pa tanthauzo la ntchito zachitetezo, komanso pochita zina zowonjezera monga zatchulidwira mbali imeneyo, kuti athandizire munthu m'modzi yemweyo, bungwe lalamulo kapena kampani.[2]

Kuletsa kumeneku kudadza chifukwa kuperekedwa kwa malo okhala ndi ntchito zina zowonjezera nthawi zambiri olekanitsidwa mchitidwe, zomwe zikutanthauza kuti ntchitozi siziyendetsedwa ndi chipani chimodzi. M'malo mwake, gulu limodzi mwachitsanzo limagwira ntchito zowonjezerazo kenako ndikubweretsa kasitomalayo ndi gulu lina lomwe limapereka domicile. Popeza kuchita kwawowonjezera ntchito ndi kuperekera kwa masamba sikuyendetsedwa ndi chipani chimodzi, sikuti timalankhula za ntchito ya trust malinga ndi Wtt wakale. Pakulekanitsa ntchitozi, palibenso chilolezo chofunikira malinga ndi Wtt yakale ndipo kukakamira kwake kulandira chilolezo kumapeewedwa. Pofuna kupewa kugawanika kwa ntchito za chikhulupiliro mtsogolo, zoletsa zalembedwera mu nkhani 3, ndime 4, sub b Wtt 2018.

3. Zotsatira zofunikira zoletsa kulekanitsa ntchito zautumiki

Malinga ndi Wtt wakale, ntchito za opereka chithandizo zomwe zimalekanitsa kuperekedwa kwa domicile ndi zochitika zina zowonjezera, ndipo zomwe izi zikuchitidwa ndi magulu osiyanasiyana, sizigwera pamalingaliro amtumiki wokhulupirira. Komabe, zoletsa izi kuchokera mundime 3, ndime 4, sub b Wtt 2018, ndizovomerezeka. Izi zikutanthauza kuti maphwando omwe akufuna kupitiliza kuchita ntchito zawo motere, amafunika chilolezo chifukwa chake amayang'aniridwa ndi Dutch National Bank.

Zoletsedwazo zimakhudza kuti opereka chithandizo amapereka ntchito yokhulupirika malinga ndi Wtt 2018 pamene akuchita zochitika zomwe cholinga chake ndikupereka domicile ndikugwira ntchito zina zowonjezera. Wopereka chithandizo saloledwa kuchita ntchito zowonjezera ndikutsatira kasitomala wake ndi gulu lina lomwe limapereka domicile, popanda kukhala ndi chilolezo malinga ndi Wtt. Kuphatikiza apo, wopereka chithandizo ndi osaloledwa kuchita ngati mkhalapakati pakubweretsa kasitomala m'magulu osiyanasiyana omwe angapereke maofesi ndi kuchitanso ntchito zina, popanda chilolezo.[3] Izi zili choncho ngakhale mkhalapakatiyu sakapereka chithandizo chokha, kapena kugwira ntchito zina zowonjezera.

4. Kutumiza makasitomala awo kwa omwe amapereka chithandizo chokhazikika

Pochita izi, nthawi zambiri pamakhala maphwando ena omwe amachita zowonjezera ndipo kenako amatumiza kasitomala kwa owasungitsa ena. Potumiza izi, woperekera maofesiwo nthawi zambiri amapereka ngongole ku chipani chomwe chimatumiza kasitomala. Komabe, malinga ndi Wtt 2018, sizololedwa kuti operekera chithandizo agwirizane ndikugawa mwadala ntchito zawo kuti apewe Wtt. Bungwe likachita ntchito zowonjezera kwa makasitomala, sizimaloledwa kutumizira makasitomala awa kwa omwe akuwapatsa masisitere. Izi zikutanthauza kuti pali mgwirizano pakati pa magulu omwe cholinga chake ndi kupewetsa Wtt. Komanso, Commission ikalandiridwa kuti ikatumizidwe, zikuwoneka kuti pali mgwirizano pakati pa zipani zomwe ma trust amalekanitsidwa.

Nkhani yoyenera kuchokera ku Wtt imalankhula za zochitika cholinga cha Onse omwe amapereka adilesi ya positi kapena adilesi yoyendera ndikuchita zina zowonjezera. Chikumbukiro chosinthira chimanena kumabweretsa kasitomala ndi maphwando osiyanasiyana.[4] Wtt 2018 ndi lamulo latsopano, kotero pakadali pano palibe zigamulo zachiweruzo pankhaniyi. Kuphatikiza apo, mabuku oyenerera amangofotokozera kusintha komwe lamuloli limakhudza. Izi zikutanthauza kuti, pakadali pano, sizikudziwikabe kuti malamulo adzagwira ntchito motani. Zotsatira zake, sitikudziwa pakadali pano kuti ndi ziti zomwe zimachitika ndendende kumasulira kwa 'cholinga chake' komanso 'kubweretsa kulumikizana'. Chifukwa chake sizotheka kunena kuti ndi zinthu ziti zomwe zimatsutsana ndi zoletsedwa 3, ndime 4, sub b Wtt 2018. Komabe, ndikotsimikiza kuti uku ndikofunika kutsika. Kunena za omwe amapereka ma domicile ndikulandila komiti yotumizira izi kumatengedwa kuti ndi komwe kumabweretsa makasitomala amakumana ndi omwe amapereka chithandizo. Kuvomerezedwa kwa omwe amapereka chithandizo cha malo omwe munthu amakhala ndi zokumana nazo zabwino pamakhala pachiwopsezo, ngakhale kuti kasitomala sikukutanthauza mwachindunji ndi omwe amapereka chithandizo. Komabe, pankhaniyi, wopereka chithandizo chaomwe amakhazikika amakasitomala amatchulidwa. Pali mwayi wabwino kuti izi ziziwoneka kuti 'zikubweretsa kasitomala mukulumikizana' ndi wopereka chithandizo. Kupatula apo, pankhaniyi kasitomala sayenera kuchita chilichonse kuti apeze yekha yemwe akuwapatsa chithandizo. Lifunsoli ngati timalankhula za 'kuphatikiza kasitomala' ngati kasitomala akapatsidwa tsamba lofufuzira la Google. Izi ndichifukwa pochita izi, palibe amene amapereka chithandizo chokhazikitsidwa pamalonda, koma bungwe limapereka mayina aopereka chithandizo kwa omwe akukonzekera makasitomala. Pofuna kufotokozera kuti ndi ziti zomwe zikugwera makamaka poletsa ziletsozo, lamulo lalamulo liyenera kupititsidwa patsogolo pamalamulo.

5. Kutsiliza

Zikuwonekeratu kuti Wtt 2018 ikhoza kukhala ndi zotsatira zazikulu kwa maphwando omwe akuchita ntchito zowonjezera ndipo nthawi yomweyo amatumiza makasitomala awo kupita ku gulu lina lomwe lingapereke domicile. Pansi pa Wtt yakale, mabungwe awa sanagwire mkati mwa Wtt ndipo chifukwa chake sanafune chilolezo malinga ndi Wtt. Komabe, popeza Wtt 2018 yayamba kugwira ntchito, pali zoletsa pazomwe zimatchedwa kulekanitsa ntchito za ntchito za trust. Kuyambira pano mpakana, mabungwe omwe amagwira ntchito zomwe zimayang'ana pakupereka kwamawebusayiti komanso pogwira ntchito zina, amagwera pamtunda wa Wtt ndipo ayenera kupeza chilolezo malinga ndi lamuloli. Mwakuchita, pali mabungwe ambiri omwe amachita ntchito zina zowonjezereka kenako amatumiza makasitomala awo kwa omwe amawasungitsa ku domicile. Kwa kasitomala aliyense yemwe amatanthauza, amalandila kutumizidwa ndi omwe amapereka chithandizo. Komabe, popeza Wtt 2018 idayamba kugwira ntchito, siziloledwa kuti opereka chithandizo agwirizane ndikulekanitsa mwadala ntchitozo kuti apewe Wtt. Mabungwe omwe amagwiritsa ntchito pamenepa, ayenera kuwunika mozama ntchito zawo. Mabungwewa ali ndi njira ziwiri: amasintha ntchito zawo, kapena amagwera mkati mwa Wtt ndipo chifukwa chake amafunika chilolezo ndipo amayang'aniridwa ndi Dutch Central Bank.

Lumikizanani

Ngati muli ndi mafunso kapena ndemanga mutatha kuwerenga nkhaniyi, chonde dziwani kuti ndinu omasuka kulumikizana ndi Mr. Maxim Hodak, loya pa Law & More kudzera pa maxim.hodak@lawandmore.nl, kapena Mr. Tom Meevis, loya ku Law & More kudzera tom.meevis@lawandmore.nl, kapena itanani + 31 (0) 40-3690680.

 

[1] K. Frielink, Toezicht Trustkantoren ku Nederland, Wolemba: Wolters Kluwer Nederland 2004.

[2] Kamerstukken II 2017/18, 34 910, 7 (Nota van Wijziging).

[3] Kamerstukken II 2017/18, 34 910, 7 (Nota van Wijziging).

[4] Kamerstukken II 2017/18, 34 910, 7 (Nota van Wijziging).

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