{"id":34893,"date":"2021-06-30T07:49:34","date_gmt":"2021-06-30T05:49:34","guid":{"rendered":"https:\/\/swiss-banking-lawyers.com\/?page_id=34893"},"modified":"2021-06-30T07:49:34","modified_gmt":"2021-06-30T05:49:34","slug":"trost","status":"publish","type":"page","link":"https:\/\/swiss-banking-lawyers.com\/tr\/aile-ofisi-hizmetleri\/hukuki-yapilar\/trost\/","title":{"rendered":"Tr\u00f6st"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1>Tr\u00f6st<\/h1>\n<p>Bir kurumsal tr\u00f6st sa\u011flay\u0131c\u0131s\u0131 veya bir aile ofisi bir mutemet gibi davranabilir veya aile tr\u00f6st\u00fcn\u00fczde ba\u015fka bir rol \u00fcstlenebilir. Bir tr\u00f6stte her t\u00fcr varl\u0131k bulundurulabilir ve tr\u00f6stler <b>servet ve gizlili\u011fi korumak<\/b> ve uyumlu vergi planlamas\u0131 <b>ad\u0131na \u00e7ok iyi ara\u00e7lard\u0131r<\/b>. Nesiller boyunca, tr\u00f6stler varl\u0131kl\u0131 ailelerin varl\u0131klar\u0131n\u0131 zorlu ekonomik ve politik ko\u015fullardan korumak i\u00e7in kullan\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130svi\u00e7re&#8217;deki varl\u0131k dan\u0131\u015fmanlar\u0131 tr\u00f6stlerin bir varl\u0131k y\u00f6netimi arac\u0131 olarak kullan\u0131lmas\u0131n\u0131 m\u00fc\u015fterilerine \u00e7ok s\u0131k \u015fekilde \u00f6nerirler. \u0130svi\u00e7re Tr\u00f6st\u00fc yasas\u0131 diye bir yasa olmasa da, \u0130svi\u00e7re\u2019deki tr\u00f6st\u00fcn\u00fcz\u00fc idare etmek ve y\u00f6netmek i\u00e7in \u0130svi\u00e7reli bir mutemet kulland\u0131\u011f\u0131n\u0131zda (\u0130svi\u00e7re\u2019de bulunan bir mutemet), uygulamada &#8220;<b>\u0130svi\u00e7re tr\u00f6stleri<\/b>&#8221; s\u00f6z konusu olabilir.<\/p>\n<p>Bu konu hakk\u0131nda daha fazla bilgi i\u00e7in okumaya devam edin veya bizimle \u015fimdi ileti\u015fime ge\u00e7in.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h2>Tr\u00f6st nedir?<\/h2>\n<p>\u00c7o\u011fumuz i\u00e7in, bir <a href=\"https:\/\/en.wikipedia.org\/wiki\/Trust_law\" target=\"_blank\" rel=\"noopener nofollow\">tr\u00f6st<\/a> anla\u015fmas\u0131 \u00e7ok karma\u015f\u0131k bir yap\u0131d\u0131r, fakat \u00f6zellikle varl\u0131kl\u0131, uluslararas\u0131 aileler i\u00e7in kusursuz bir varl\u0131k y\u00f6netimi arac\u0131 olabilirler. Tr\u00f6stler d\u00fcnya \u00e7ap\u0131nda \u00e7ok say\u0131da varl\u0131kl\u0131 ve bilinen aile taraf\u0131ndan kullan\u0131l\u0131rlar ve varl\u0131klar\u0131n\u0131n biraz\u0131n\u0131 ya da t\u00fcm\u00fcn\u00fc ay\u0131rmak ad\u0131na aile ofislerinden tavsiye al\u0131rlar.<\/p>\n<p>Bir tr\u00f6st, varl\u0131klar\u0131n yasal m\u00fclkiyetinin, bu varl\u0131klar\u0131 ba\u015fkalar\u0131 (hak sahipleri) i\u00e7in faydal\u0131 tutmak ad\u0131na mutemete aktar\u0131lmas\u0131n\u0131 i\u00e7eren hukuki bir d\u00fczenlemedir (hukuki bir form); b\u00f6ylece varl\u0131klar\u0131n adli m\u00fclkiyetinin hak sahipleri taraf\u0131nca tutuldu\u011fu addedilir. Tr\u00f6stler ortak hukuk \u00fclkelerinin tr\u00f6st yasas\u0131na dayanarak olu\u015fturulmu\u015flard\u0131r ve Ha\u00e7l\u0131 Seferleri d\u00f6nemine dayan\u0131rlar. Tr\u00f6stler bir ortak hukuk yap\u0131s\u0131 olsalar da, tr\u00f6st ve mutemet \u0130svi\u00e7re&#8217;de yerle\u015fik, yani &#8220;\u0130svi\u00e7reli tr\u00f6st&#8221; olabilir.<\/p>\n<\/div>\n<div class=\"table-1\">\n<p><strong>Temel bir Tr\u00f6st prensibi; M\u00fclkiyet Ayr\u0131l\u0131\u011f\u0131<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">Tr\u00f6st kurulumundan \u00f6nce:<\/th>\n<th align=\"left\">Tr\u00f6st kurulumundan sonra<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\"><strong>M\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015fi:<\/strong><br \/>\nYasal ve Adli Sahip<\/td>\n<td align=\"left\" valign=\"top\"><strong>Mutemet:<\/strong><br \/>\nYasal Sahip<br \/>\n<strong>Hak Sahipleri:<\/strong><br \/>\nAdli Sahip<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:30px;width:100%;\"><div class=\"fusion-separator-border sep-single\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#eae8e8;border-top-width:0px;\"><\/div><\/div><div class=\"fusion-text fusion-text-3\"><h3>Bir tr\u00f6stte kim hangi rol\u00fc oynar<\/h3>\n<p>Bir tr\u00f6st kuran ki\u015fiye m\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015fi denir. Tr\u00f6st\u00fcn varl\u0131klar\u0131n\u0131 y\u00f6neten ve yasal sahibi olan ki\u015fi veya \u015firkete <a href=\"https:\/\/en.wikipedia.org\/wiki\/Trustee\" target=\"_blank\" rel=\"noopener nofollow\">mutemet<\/a> denir; bir <a href=\"\/tr\/tekli-aile-ofisi\/tekli-aile-ofisi-nedir.html\">tekli<\/a> veya <a href=\"\/tr\/aile-ofisi\/\u00e7oklu-aile-ofisi-nedir.html\">\u00e7oklu aile ofisi<\/a> s\u0131kl\u0131kla mutemet gibi hareket eder. Mutemet varl\u0131klar\u0131 kontrol eder ve y\u00f6netir, ama hak sahiplerinin tr\u00f6st taraf\u0131ndan tutulan t\u00fcm varl\u0131klarda (ve faydalar\u0131na) ve t\u00fcm m\u00fclkiyetin k\u00e2rlar\u0131nda hakk\u0131 vard\u0131r. M\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015fi, tr\u00f6st\u00fcn y\u00f6netimine dair temennilerini &#8220;temenni mektubu&#8221; ad\u0131 alt\u0131nda mutemete iletir. \u00c7o\u011fu durumda bunlar, katk\u0131da bulunulan varl\u0131klar ve hak sahipleriyle ilgili potansiyel da\u011f\u0131t\u0131mlar\u0131n y\u00f6netimine dair mutemete y\u00f6nelik ba\u011flay\u0131c\u0131 olmayan talimatlard\u0131r. M\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015fi genelde bir koruyucu da atar.<\/p>\n<p>Koruyucu, k\u0131saca, m\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015fi ad\u0131na mutemetin (eylemlerinin) kontrol\u00fcn\u00fc yapan veya belirli kararlar ad\u0131na mutemetin dan\u0131\u015fman\u0131 olarak g\u00f6rev \u00fcstlenen ki\u015fidir. Normalde koruyucu, m\u00fclk\u00fcn\u00fc vesayete b\u0131rakan ki\u015finin her a\u00e7\u0131dan g\u00fcvendi\u011fi biridir. Bir \u00e7oklu aile ofisi veya kurumsal tr\u00f6st sa\u011flay\u0131c\u0131s\u0131, ailenin tr\u00f6st\u00fcn\u00fcn mutemeti olarak g\u00f6rev yapabilir veya bir koruyucunun g\u00f6revini \u00fcstlenebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h2>Tr\u00f6st\u00fcn servet korumas\u0131 ve gizlilik i\u00e7in kullan\u0131lmas\u0131<\/h2>\n<p>\u00c7o\u011fu varl\u0131kl\u0131 aile tr\u00f6stleri aile holdinginin veya \u00f6nemli emlak projelerinin hisselerinin tutulmas\u0131 i\u00e7in kullan\u0131r zira bunlar varl\u0131k korumas\u0131 a\u00e7\u0131s\u0131ndan son derece yararl\u0131d\u0131r. E\u011fer bir tr\u00f6st do\u011fru yap\u0131land\u0131r\u0131lm\u0131\u015fsa ve do\u011fru \u00fclkede kurulmu\u015fsa, bir ailenin varl\u0131klar\u0131n\u0131 kendi \u00fclkeleri i\u00e7indeki ya da d\u0131\u015f\u0131ndaki olas\u0131 tehditlerden korumak ad\u0131na m\u00fckemmel bir ara\u00e7t\u0131r, \u00e7\u00fcnk\u00fc bu varl\u0131klar mutemetin m\u00fclkiyetine aktar\u0131lmaktad\u0131r.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><blockquote style=\"font-size: 140%;\">\n<p><strong>\u275d Varl\u0131\u011f\u0131n\u0131z ka\u00e7 nesil s\u00fcrecek? \u275e<\/strong><\/p>\n<\/blockquote>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><p>Tr\u00f6stler uyumlu uluslararas\u0131 vergi planlamas\u0131 ve gizlili\u011finizin korunmas\u0131 a\u00e7\u0131s\u0131ndan da harika bir ara\u00e7t\u0131r. Bir tr\u00f6st, \u00e7o\u011fu kurumsal yap\u0131n\u0131n aksine (\u015fimdilik \u00e7o\u011fu \u00fclkede) herhangi bir kamu kayd\u0131nda yer almad\u0131klar\u0131ndan, ileri seviyede gizlilik sunarlar. Bu y\u00fczden de bir tr\u00f6st\u00fcn varl\u0131\u011f\u0131n\u0131 ke\u015ffetmek \u00e7ok zordur. \u00c7ok say\u0131da \u00fclkede bu \u00f6zellik b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r, zira ailenin g\u00fcvenli\u011fi ve gizlili\u011fi buna ba\u011fl\u0131 olabilir. B\u00fcy\u00fck \u00f6l\u00e7\u00fcde bu sebepten dolay\u0131 aile ofisleri s\u0131kl\u0131kla bir tr\u00f6st kurulmas\u0131n\u0131 \u00f6nerirler.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><h2>Tr\u00f6stlerin vergilendirilmesi<\/h2>\n<p>Tr\u00f6stler medeni kanuna sahip t\u00fcm \u00fclkelerce tan\u0131nmazlar (ancak \u0130svi\u00e7re tr\u00f6stleri tan\u0131r ve tr\u00f6stler \u0130svi\u00e7re d\u0131\u015f\u0131ndan y\u00f6netilebilirler). Medeni kanuna sahip \u00e7o\u011fu \u00fclkedeki vergi kurumlar\u0131nca tan\u0131nmad\u0131klar\u0131ndan, tr\u00f6stlerin sahip oldu\u011fu varl\u0131klar\u0131n nas\u0131l ve ne zaman vergilendirildikleri bazen net de\u011fildir. Tr\u00f6stlerce yap\u0131lan da\u011f\u0131t\u0131mlar\u0131n hak sahiplerine da\u011f\u0131t\u0131ld\u0131ktan sonra nas\u0131l ve ne zaman vergilendirildikleri de net de\u011fildir. Di\u011fer yandan, ailenin servet tr\u00f6st yap\u0131lar\u0131ndan dolay\u0131 bazen tamamen uyumlu kalabilir ve nesiller boyunca vergilendirilmeyebilir. Bu sebepten, yabanc\u0131 veya &#8220;\u0130svi\u00e7reli&#8221; bir tr\u00f6st kurulmadan \u00f6nce profesyonel (vergi) dan\u0131\u015fmanl\u0131\u011f\u0131na ba\u015fvurulmas\u0131 son derece \u00f6nemlidir.<\/p>\n<p>\u00c7ok say\u0131da \u00e7oklu aile ofisi size bir uluslararas\u0131 veya &#8220;\u0130svi\u00e7reli&#8221; bir tr\u00f6st kurma konusunda yard\u0131mc\u0131 olabilir ve size mutemet hizmetleri sunabilir. Ayr\u0131ca \u0130svi\u00e7re\u2019de bu hizmeti sunan pek \u00e7ok kurumsal tr\u00f6st sa\u011flay\u0131c\u0131s\u0131 vard\u0131r. Ancak sunulan hizmetin sunan kuruma g\u00f6re de\u011fi\u015fece\u011fini de unutmay\u0131n.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":0,"parent":34882,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"yst_prominent_words":[],"class_list":["post-34893","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/comments?post=34893"}],"version-history":[{"count":3,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34893\/revisions"}],"predecessor-version":[{"id":34897,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34893\/revisions\/34897"}],"up":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34882"}],"wp:attachment":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/media?parent=34893"}],"wp:term":[{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/yst_prominent_words?post=34893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}