The New Amendment ku Dutch Trust Offices Supervision Act ndikupereka kwa domicile kuphatikiza
M'zaka zapitazi gawo la Dutch trust lakhala gawo lolamulidwa kwambiri. Maofesi a trust ku Netherlands amayang'aniridwa mwamphamvu. Chifukwa cha izi ndikuti woyang'anira adamvetsetsa ndikuzindikira kuti maofesi a trust ali pachiwopsezo chachikulu chotenga nawo gawo pakuwononga ndalama kapena kuchita bizinesi ndi maphwando achinyengo. Kuti athe kuyang'anira maofesi a trust ndikuwongolera gawoli, bungwe la Dutch Trust office supervision Act (Wtt) lidayamba kugwira ntchito mu 2004.
Potengera lamuloli , maofesi a trust ayenera kukwaniritsa zofunikira zingapo kuti athe kuchita ntchito zawo. Posachedwapa, kusintha kwina kwa Wtt kunavomerezedwa, komwe kunayamba kugwira ntchito pa Januwale 1, 2019. Kusintha kumeneku kwa malamulo kumatanthauza, pakati pa zinthu zina, kuti tanthauzo la wopereka malo okhala malinga ndi Wtt lakhala lalikulu.
Chifukwa cha kusinthaku, mabungwe ambiri amagwera mkati mwa Wtt, zomwe zitha kukhala ndi zotsatirapo zazikulu pamabungwewa. M'nkhaniyi tifotokoza zomwe kusinthidwa kwa Wtt kumakhudzanso kupereka malo okhala komanso zotsatirapo zotani zakusinthaku mkati mwa gawoli.
1. Mbiri yakuwongolera komwe ofesi ya Dutch Trust ikuyang'anira
Ofesi yodalirika ndi bungwe lovomerezeka, kampani kapena munthu wachilengedwe yemwe, mwaukadaulo kapena malonda, amapereka ntchito imodzi kapena zingapo zodalirika, kapena popanda mabungwe kapena makampani ena. Monga dzina la Wtt likunenera kale, maofesi a trust amayang'aniridwa. Woyang'anira ndi Dutch Central Bank. Popanda chilolezo chochokera ku Dutch Central Bank, maofesi a trust saloledwa kugwira ntchito kuchokera ku ofesi ku Netherlands.
Wtt imaphatikizapo, mwa maphunziro ena, tanthauzo la ofesi yodalirika ndi zofunikira zomwe maofesi a trust ku Netherlands ayenera kukwaniritsa kuti apeze chilolezo. Wtt imayika magawo asanu a ntchito zodalirika. Mabungwe omwe amapereka chithandizochi amafotokozedwa ngati ofesi ya trust ndipo amafuna chilolezo malinga ndi Wtt. Izi zikukhudza mautumiki awa:
- 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.
Akuluakulu aku Dutch akhala ndi zifukwa zosiyanasiyana zokhazikitsira Wtt. Asanakhazikitsidwe Wtt, gawo la trust linalibe, kapena linalibe mapu, makamaka ponena za gulu lalikulu la maofesi ang'onoang'ono a trust. Poyambitsa kuyang'anira, malingaliro abwino a gawo la trust akhoza kukwaniritsidwa.
Chifukwa chachiwiri choyambitsa Wtt ndikuti mabungwe apadziko lonse lapansi, monga Financial Action Task Force, adawonetsa chiwopsezo chowonjezereka kuti maofesi a trust atenge nawo gawo, mwa zina, kubera ndalama komanso kuzemba ndalama. Malinga ndi mabungwewa, panali chiwopsezo cha umphumphu mu gawo la trust lomwe limayenera kuyendetsedwa ndi kuwongolera ndi kuyang'anira. Mabungwe apadziko lonse awa alimbikitsanso njira, kuphatikiza mfundo yodziwa kasitomala wanu, yomwe imayang'ana kwambiri mabizinesi osawonongeka komanso komwe maofesi a trust amafunika kudziwa omwe amachita nawo bizinesi. Cholinga ndikuletsa kuti bizinesi ichitike ndi zipani zachinyengo kapena zachiwembu.
Chifukwa chomaliza chodziwitsira Wtt ndikuti kudziletsa pazantchito za trust ku Netherlands sikunali kokwanira. Sikuti maofesi onse a trust omwe amatsatira malamulo omwewo, chifukwa si maofesi onse omwe anali ogwirizana munthambi kapena bungwe la akatswiri. Komanso, oyang'anira omwe amatha kuonetsetsa kuti malamulowo akutsatiridwa adasowa.[1] A Wtt ndiye adawonetsetsa kuti malamulo omveka bwino okhudza maofesi a trust akhazikitsidwa komanso kuti mavuto omwe tawatchulawa adayankhidwa.
2. Tanthauzo lakupereka chithandizo cha ntchito yofikira
Kuyambira pomwe lamulo la Wtt lidakhazikitsidwa mu 2004, pakhala kusintha kosalekeza kwa lamuloli. Pa Novembala 6, 2018, Senate ya ku Dutch idavomereza kusintha kwatsopano kwa Wtt. Ndi lamulo latsopano la Dutch Trust office supervision Act 2018 (Wtt 2018), lomwe lidayamba kugwira ntchito pa Januware 1, 2019, zofunikira zomwe maofesi a trust ayenera kukwaniritsa zakhala zovuta kwambiri ndipo akuluakulu oyang'anira ali ndi njira zambiri zotsatirira. Kusinthaku, pakati pa zina, kwakulitsa lingaliro la 'kupereka malo okhala pamodzi'. Pansi pa Wtt yakale, ntchito yotsatirayi inkaonedwa ngati ntchito ya trust: kupereka adilesi ya bungwe lovomerezeka limodzi ndi kuchita ntchito zina . Izi zimatchedwanso kupereka malo okhala pamodzi.
Choyamba, ndikofunikira kumvetsetsa zomwe kwenikweni kupereka malo okhala kumatanthauza. Malinga ndi Wtt, kupereka malo okhala ndi kupereka adilesi ya positi kapena adilesi yochezera, mwa lamulo kapena bungwe lovomerezeka, kampani kapena munthu wamba yemwe si wa gulu lomwelo ndi wopereka adilesiyo . Ngati bungwe lomwe limapereka adilesiyo likuchita ntchito zina kuwonjezera pa lamuloli, tikulankhula za kupereka malo okhala. Pamodzi, ntchito izi zimaonedwa ngati ntchito yodalirika malinga ndi Wtt. Ntchito zina zotsatirazi zinali zokhudzana ndi Wtt yakale:
- 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 ikuyerekezeredwa ndi Wtt yakale, kusintha kwakukulu pankhani yokhudza kupereka malo okhala pamodzi kungawonekere. Malinga ndi nkhani 3, ndime 4, sub b Wtt 2018, n'koletsedwa kuchita zinthu popanda chilolezo motsatira lamuloli, zomwe cholinga chake ndi kupereka adilesi ya positi kapena adilesi yoyendera monga momwe zatchulidwira mu gawo b la tanthauzo la mautumiki odalirika, komanso kuchita mautumiki ena monga momwe zatchulidwira mu gawo limenelo, kuti apindule munthu mmodzi, bungwe lalamulo kapena kampani.
[2] Kuletsa kumeneku kunayamba chifukwa chakuti kupereka malo okhala ndi kuchita ntchito zina nthawi zambiri kumalekanitsidwa m'machitidwe , zomwe zikutanthauza kuti ntchitozi sizichitika ndi gulu lomwelo.
M'malo mwake, gulu limodzi mwachitsanzo limachita ntchito zowonjezera kenako ndikupangitsa kasitomala kulumikizana ndi gulu lina lomwe limapereka malo okhala. Popeza kuchita ntchito zowonjezera komanso kupereka nyumba sikuyendetsedwa ndi gulu lomwelo, sitilankhula za ntchito yodalirika malinga ndi Wtt wakale. Polekanitsa mautumikiwa, palibenso chilolezo chofunikira malinga ndi Wtt wakale ndipo udindo wopeza chilolezochi umapewedwa. Pofuna kupewa kulekanitsa kwa ntchito zodalirika m'tsogolomu, zoletsa zaphatikizidwa munkhani 3, ndime 4, sub b Wtt 2018.
3. Zotsatira zofunikira zoletsa kulekanitsa ntchito zautumiki
Malinga ndi Wtt wakale, ntchito za opereka chithandizo omwe amalekanitsa kuperekedwa kwa nyumba ndikuchita zina zowonjezera, ndikuchita izi ndi maphwando osiyanasiyana, sizilowa mu tanthauzo la ntchito yodalirika. Komabe, ndi zoletsa kuchokera pamutu 3, ndime 4, sub b Wtt 2018, ndizoletsedwanso kwa maphwando omwe amalekanitsa ntchito za trust kuti achite izi popanda chilolezo.
Izi zikutanthawuza kuti maphwando omwe akufuna kupitiriza kuchita ntchito zawo motere, amafuna chilolezo ndipo motero amagwera pansi pa kuyang'aniridwa ndi Dutch National Bank. Kuletsaku kumaphatikizapo kuti opereka chithandizo apereke chithandizo chodalirika malinga ndi Wtt 2018 akamagwira ntchito zomwe cholinga chake ndi kupereka nyumba komanso kuchita zina zowonjezera.
Chifukwa chake, wopereka chithandizo saloledwa kuchita ntchito zina ndipo pambuyo pake amalumikizana ndi kasitomala wake ndi chipani china chomwe chimapereka malo okhala, popanda chilolezo malinga ndi Wtt. Kuphatikiza apo, wopereka chithandizo saloledwa kuchita ngati mkhalapakati mwa kulumikiza kasitomala ndi magulu osiyanasiyana omwe angapereke malo okhala ndikuchita ntchito zina, popanda chilolezo. [3] Izi zimachitika ngakhale pamene mkhalapakati uyu sapereka malo okhala, kapena kuchita ntchito zina zowonjezera.
4. Kutumiza makasitomala awo kwa omwe amapereka chithandizo chokhazikika
M'malo mwake, nthawi zambiri pamakhala maphwando omwe amagwira ntchito zowonjezera ndipo kenako amatumiza kasitomala kwa omwe amapereka malo okhala. Pobwezera izi, wopereka nyumba nthawi zambiri amalipira komishoni ku gulu lomwe limatumiza kasitomala. Komabe, malinga ndi Wtt 2018, sikuloledwanso kuti opereka chithandizo agwirizane ndikulekanitsa dala ntchito zawo kuti apewe Wtt.
Bungwe likapereka chithandizo chowonjezera kwamakasitomala, sikuloledwa kutumiza makasitomalawa kwa omwe amapereka malo okhala. Izi zikutanthauza kuti pali mgwirizano pakati pa magulu omwe cholinga chake ndi kupewa Wtt. Komanso, komishoni ikalandiridwa kuti itumizidwe, zikuwonekeratu kuti pali mgwirizano pakati pa maphwando omwe ntchito za trust zimalekanitsidwa.
Nkhani yofunikira kuchokera ku Wtt ikunena za kuchita zinthu zomwe cholinga chake ndi kupereka adilesi ya positi kapena adilesi yoyendera komanso kuchita ntchito zina zowonjezera. Chikalata chosinthira chikutanthauza kubweretsa kasitomala kulumikizana ndi magulu osiyanasiyana.[4] Wtt 2018 ndi lamulo latsopano, kotero pakadali pano palibe zigamulo zamilandu zokhudzana ndi lamuloli. Kuphatikiza apo, mabuku oyenerera amangokambirana za kusintha komwe lamuloli limabweretsa.
Izi zikutanthauza kuti, pakadali pano, sizikudziwika kuti lamuloli lidzagwire ntchito bwanji. Zotsatira zake, sitikudziwa pakadali pano kuti ndi zochita ziti zomwe zikugwera m'matanthauzo a 'cholinga' ndi 'kukhudzana ndi'. Choncho pakali pano sizingatheke kunena kuti ndizochitika ziti zomwe zikugwera ndendende pansi pa kuletsa kwa nkhani 3, ndime 4, sub b Wtt 2018. Komabe, ndizotsimikizika kuti izi ndizochepa. Kunena za omwe amapereka malo okhala komanso kulandilidwa kwa komiti yotumiza anthuwa kumaganiziridwa ngati kubweretsa makasitomala kukhudzana ndi omwe amapereka malo okhala.
Kulimbikitsa opereka enieni a domicile omwe ali ndi zokumana nazo zabwino kumakhala pachiwopsezo, ngakhale kasitomala samatchulidwa mwachindunji kwa wopereka nyumba. Komabe, pankhaniyi, wopereka wina wa domicile yemwe kasitomala angalumikizane amatchulidwa. Pali mwayi wabwino kuti izi zitha kuwoneka ngati 'kubweretsa kasitomala kukhudzana' ndi wopereka nyumba. Kupatula apo, pankhani iyi kasitomala sayenera kuyesetsa kuti apeze wopereka nyumba.
Likadali funso ngati timalankhula za 'kubweretsa kasitomala kuti akumane naye' pomwe kasitomala atumizidwa patsamba lodzaza ndi Google. Izi ndichifukwa choti pochita izi, palibe wopereka malo enieni omwe akulimbikitsidwa, koma bungwe limapereka mayina a omwe amapereka nyumba kwa kasitomala. Pofuna kufotokozera kuti ndizochitika ziti zomwe zimagwera m'kati mwazoletsa, lamulo lalamulo liyenera kupititsidwa patsogolo mulamulo lamilandu.
5. Kutsiliza
Zikuwonekeratu kuti Wtt 2018 ikhoza kukhala ndi zotsatira zazikulu kwa maphwando omwe amachita ntchito zowonjezera ndipo panthawi imodzimodziyo amatumiza makasitomala awo ku phwando lina lomwe lingapereke domicile. Pansi pa Wtt yakale, mabungwe awa sanagwere mkati mwa Wtt motero sanafune chilolezo malinga ndi Wtt. Komabe, popeza Wtt 2018 idayamba kugwira ntchito, pali zoletsa zomwe zimatchedwa kulekanitsa ntchito zodalirika.
Kuyambira pano, mabungwe omwe amagwira ntchito zomwe zimayang'ana pakupereka nyumba komanso kuchita ntchito zina zowonjezera, amagwera mkati mwa Wtt ndipo amafunika kupeza chilolezo malinga ndi lamuloli. M'malo mwake, pali mabungwe ambiri omwe amagwira ntchito zowonjezera ndikutumiza makasitomala awo kwa omwe amapereka malo okhala. Kwa kasitomala aliyense yemwe amamutumizira, amalandira ntchito kuchokera kwa omwe amapereka nyumba.
Komabe, kuyambira pomwe Wtt 2018 idayamba kugwira ntchito, sikuloledwanso kuti opereka chithandizo agwirizane ndikulekanitsa mwadala ntchitozo kuti apewe Wtt. Mabungwe omwe amagwira ntchito pazifukwa izi, ayenera kuyang'anitsitsa zochita zawo. Mabungwewa ali ndi njira ziwiri: amasintha zochita zawo, kapena amagwera mkati mwa Wtt ndipo amafuna chilolezo ndipo amayang'aniridwa ndi Dutch Central Bank.
Lumikizanani
Ngati muli ndi mafunso kapena ndemanga mutawerenga nkhaniyi, chonde omasuka kulankhula ndi Mr. Ruby van Kersbergen, loya pa Law & More kudzera pa ruby.van.kersbergen@lawandmore.nl, kapena a Tom Meevis, loya wa Law & More kudzera tom.meevis@lawandmore.nl, kapena imbani +31 (0)40-3690680.
[1] K. Frielink, Toezicht Trustkantoren ku Nederland , Deventer: 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).
