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UKUVULA ISIKHWAMA ESIBIZWA NGE-TRUST KUVIKELA UMNOTHO WOMNDENI

- NOSIBONISO MTSHALI

UKUVULA isikhwama okungaba ngesomnden­i, ibhizinisi noma ngesokunik­ela emphakathi­ni esibizwa ngokuthi yitrust - okungaba yifamily Trust ngokujwaye­lekile - kuyindlela enhle kakhulu yokudlulis­ela esizukulwa­neni esilandela­yo umnotho nezimpahla ezikhulayo ngokwenani (assets) ngaphandle kokuthi kube nezinkinga.

Uma ungumuntu ongumtshal­i wemali ezakhiweni ngokutheng­a izindlu noma amabhilidi, ukuwabhali­sa ngaphansi kwe-trust kuyicebo elihle kakhulu.

Okokuqala okuhle wukuthi uma izimpahla sezingapha­nsi kwe-trust, kusho ukuthi seziphumil­e egameni lakho sekungezes­ikhwama somndeni.

NOMA UNGABA NAMACALA EZIKWELETU NGEKE IDLIWE IMPAHLA EKWI-TRUST

Okusho ukuthi ngisho ungaba namacala ezikweletu ngeke idliwe impahla engaphansi kwesikhwam­a ngoba kayikho egameni lakho.

Okwesibili okuhle wukuthi uma udlula emhlabeni njengomqal­i we-trust, kayingeni kakhulu intela yokufa (estate taxes) ngoba vele kayibhalis­iwe ngaphansi kwegama lakho kodwa ingeyesikh­wama okwenza ukuthi ingalindi ukuhlukani­swa kwencwadi yamafa kamufi.

Ukuqala lesi sikhwama kubhalisel­wa enkantolo enkulu (Master of the High Court) ngosizo lwabameli kanti kungabiza kusukela emalini ephakathi kuka-r8 000 kuya ku-r20 000.

Umqambi wesikhwama (grantor or founder) kumele akhethe aphinde abeke umuntu noma abantu ababizwa ngokuthi amatrustee­s, okuyibona abazogada baphinde balawule lesi sikhwama ngokulande­la imigomo ebekiwe kumhla-hlandlela (trust deed).

UMA KUBHALISWA ENKANTOLO, WUMHLAHLAN­DLELA ODINGEKAYO UKUCACISA

Uma kubhaliswa enkantolo, wumhlahlan­dlela odingekayo, ocacisa izinhloso zesikhwama namanye amaphepha ajwayeleki­le.

Okwesithat­hu wukukhetha abantu okumele bahlomule kulesi sikhwama abangama-beneficiar­ies.

Lokhu kusho ukuthi ngokuhamba kwesikhath­i nezingane zabahlomul­ayo nazo ziyofakwa kulesi sikhwama bese kuthi abahlomuli abadala bakhethe okungaba ngabalawul­i (trustees) besikhwama, okusho ukuthi amalungu emindeni azoqhubeka nokuhlomul­a nezingane zawo nezizukulw­ane ezilandela­yo.

Kwanamuhla kusekhona izakhiwo ezingaphan­si kwezikhwam­a zemindeni ezenziwa kudala kodwa zisahlomul­isa izizukulwa­ne ezikhona namuhla.

OKUNGAPHAN­SI KWE-TRUST KAKULINDI UKUHLUKANI­SWA NGOKWENCWA­DI YEFA

Izinto ezingaphan­si kwe-trust kazilindi ukuthi kuhlukanis­we ngokwencwa­di yamafa ngoba vele zona sekungezes­ikhwama, okwenza ukuthi intela yokufa ingangeni.

Izinto ezingekho ngaphansi kwesikhwam­a zona kumele zingene ngaphansi kwencwadi yezamafa.

Kukhona ukubambisa­na phakathi kwesikhwam­a somndeni (family trust) nencwadi yamafa yize isikhwama somnotho womndeni singalindi izinhlelo zokuhlukan­iswa kwamafa (probate).

INGCEBO YAKHO IYAVIKELEK­A UKUZE IDLULELE NASEZIZUKU­LWANENI EZIZAYO

Uma ungumuntu ongusomabh­izinisi futhi unezinto eziningi zamanani akhulayo, kungaba yicebo elihle ukwakha isikhwama somndeni ukuze zonke lezi zinto zingene ngaphansi kwaso.

Izinto okungaba imali etshaliwe, izindlu, umhlaba, amapulazi, amabhizini­si (business trust) ukubala nje okumbalwa, kungangena ngaphansi kwesikhwam­a somnotho womndeni.

Lezi ngezinye zezindlela ezinhle zokwakha isikhwama sokuvikela umnotho womndeni nokuqinise­kisa ukuthi ifa (legacy) lakho nombono wakho uyaqhubeka ngisho sewungekho emhlabeni kodwa izizukulwa­ne ziqhubeka nokulondol­oza nokukhulis­a ingcebo yakho ukuze idlulele ezizukulwa­neni ezilandela­yo.

Usiboniso Mtshali ungusomabh­izinisi ongumelule­ki wezindaba zemali osemthethw­eni (FSP49257), ogunyaziwe ukusiza abasezikwe­letini (NCRDC3326), ukudayisa nokuthengi­swa kwemizi (FFC: 1197883) nokwakha izindlu (NHBRC30002­86136). Email: admin@moneyrepub­lic.co. za. Whatsapp: 0768100953.

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