Isilungiso esitsha kuMthetho wokuLawulwa kweeOfisi zaseDatshi kunye nokubonelela ngeendawo zokuhlala kunye

Kwiminyaka edlulileyo icandelo lokuthenjwa lamaDatshi libe licandelo elilawulwa kakhulu. Iiofisi zetrasti eNetherlands ziphantsi kweliso elibukhali. Isizathu soku kukuba umlawuli agqibe ukuqonda kwaye aqonde ukuba ii-trust office zisemngciphekweni omkhulu wokuzibandakanya ekuchitheni imali okanye ekuqhubeni ishishini namaqela obuqhetseba. Ukwenzela ukwazi ukubeka esweni ii-ofisi zethembelo kunye nokulawula icandelo, isenzo sokusuphavanywa kwe-ofisi yeDatshi Trust (i-Wtt) saqala ukusebenza ngo-2004. Ngokwesiseko salo mthetho, ii-ofisi zetrasti kufuneka zihlangane neemfuno ezahlukeneyo ukuze zikwazi benze imisebenzi yabo. Kutshanje kuye kwenziwa nolunye uhlengahlengiso kwi-Wtt, eyaqala ukusebenza nge-1 kaJanuwari ka-2019. Olu hlengahlengiso lomthetho lubandakanya, phakathi kwezinye izinto, ukuba inkcazo yomnikezeli we-domicile ngokwe-Wtt ibe banzi. Ngenxa yesi silungiso, amaziko angaphezulu awela kwinqanaba le-Wtt, elinokuba neziphumo ezibi kula maziko. Kule nqaku siza kuchazwa ukuba yintoni uhlengahlengiso lwe-Wtt ekubandakanya ukubonelela nge-domicile kwaye zithini iziphumo zolu hlengahlengiso ngaphakathi kwale ndawo.

Izilungiso ezitsha kuMthetho wokuLawulwa kweOfisi yeDatshi kunye nokunikezelwa kweendawo zokuhlala kunye

1. Imvelaphi yesenzo sokugada seofisi yeDatshi

 I-ofisi yetrasti liqumrhu elisemthethweni, inkampani okanye umntu wendalo, ozinika iinkonzo zentengiso enye okanye ezingaphezulu, ngaphandle okanye kweminye imibutho esemthethweni okanye iinkampani. Njengoko igama le-Wtt sele libonisile, ii-ofisi zetrasti ziphantsi kolawulo. Igunya elongameleyo yiBhanki ephakathi yaseDatshi. Ngaphandle kwemvume evela kwiBhanki eNkulu yaseDatshi, iiofisi zetrasti azivumelekanga ukuba zisebenze kwiofisi eNetherlands. I-Wtt ibandakanya, phakathi kwezinye izifundo, inkcazo yeofisi ye-trust kunye neemfuno zokuba i-ofisi ye-Netherlands ihlangane ukuze ifumane imvume. I-Wtt ihlela iindidi ezintlanu zeenkonzo zokuthembela. Imibutho ebonelela ngezi nkonzo ichazwa njenge-ofisi yetrasti kwaye ifuna imvume ngokwe-Wtt. Oku kuchaphazela ezi nkonzo zilandelayo:

  • ungumlawuli okanye iqabane lomntu osemthethweni okanye inkampani;
  • ukubonelela ngedilesi okanye idilesi yeposi, kunye nokubonelela ngeenkonzo ezongeziweyo (ukubonelela ngedilesi yendawo yokuhlala);
  • Ukusetyenziswa kwenkampani yokuhanjiswa komsele ukulungiselela ukuxhamla abathengi;
  • ukuthengisa okanye ukulamla ukuthengisa kwezinto ezisemthethweni;
  • ukusebenza njengetrasti.

Abasemagunyeni baseDatshi banezizathu ezahlukeneyo zokuzisa iWtt. Phambi kokungeniswa kwe-Wtt, icandelo le-trust lalingekenziwanga, okanye kunqabile, ukuba lenziwe imephu, ngakumbi ngokubhekisele kwiqela elikhulu leeofisi zetrust ezincinci. Ngokwazisa ulawulo, umbono ongcono wecandelo lokuthembela unokufezekiswa. Isizathu sesibini sokungenisa i-Wtt kukuba imibutho yezizwe ngezizwe, efana ne-Financial Action Task Force, ichaze umngcipheko okhulayo wokuba ii-ofisi zokuthenjwa zibandakanyeke, phakathi kwezinye izinto, ukuxhaphaza imali kunye nokubaleka imali. Ngokwale mibutho, bekukho umngcipheko wokuthembeka kwicandelo lokuthembela ekufuneka lenziwe ukuba lilawulwe ngomgaqo kunye nolawulo. La maziko ezizwe ngezizwe nawo acebise amanyathelo, kubandakanya nomgaqo owazi-umthengi wakho, ojolise ekusebenzeni okungenakonakala kweshishini kwaye apho iiofisi zetrust kufuneka zazi ukuba ziqhuba nobani kwezoshishino. Injongo kukuthintela ukuba ishishini lenziwe ngamaqhetseba okanye amaqela olwaphulo-mthetho. Isizathu sokugqibela sokungeniswa kwe-Wtt kukuba ukuzilawula ngokwakho ngokubhekisele kwii-ofisi zokuthembela eNetherlands kwakungathathelwa ngqalelo njengoneleyo. Ayizizo zonke iiofisi zetrasti ezaziphantsi kwemithetho efanayo, kuba ayizizo zonke iiofisi ezazimanyene kwisebe okanye umbutho wobungcali. Ngapha koko, igosa eliphetheyo elinokuqinisekisa ukuthotyelwa kwemithetho alikho. [1] I-Wtt emva koko yaqinisekisa ukuba umgaqo ocacileyo ngokubhekisele kwiiofisi zetrasti uyasekwa kwaye ezi ngxaki sele zikhankanyiwe ziyalungiswa.

2. Inkcazo yokubonelela ngedesi efakiweyo njengenkonzo

 Oko kwasungulwa i-Wtt ngo-2004, kuye kwakho izilungiso rhoqo kulo mthetho. Nge-6 ka-Novemba ngo-2018, iSenethi yaseDatshi yamkela isilungiso esitsha kwi-Wtt. Ngomthetho omtsha wokubekwa kweliso kwi-Dutch Trust 2018 (Wtt 2018), oqale ukusebenza nge-1 kaJanuwari 2019, iimfuno ekufuneka zihlangabezane nazo ii-trust ziye zaba ngqongqo kwaye igunya lokulawula lineendlela ezininzi zokunyanzeliswa. Olu tshintsho, phakathi kwabanye, lwandisile umxholo 'wokubonelela ngendawo yokuhlala'. Ngaphantsi kwe-Wtt yakudala le nkonzo ilandelayo yathathelwa ingqalelo njengenkonzo yokuthembela: ubonelelo lwedilesi yequmrhu elisemthethweni ngokudibeneyo nokwenziwa kweenkonzo ezongezelelweyo. Oku kukwabizwa ngokuba ukubonelelwa ngendawo yokuhlala kunye.

Okokuqala, kubalulekile ukuba uqonde ukuba yeyiphi kanye indlela yokubonelelwa kwe-domicile. Ngokwe-Wtt, ukubonelelwa nge-domicile yi Ukubonelela ngedilesi yeposi okanye idilesi eyindwendwelayo, ngoku-odola okanye ngomthetho, inkampani okanye umntu wendalo ongengowakwelo qela linye nomnikeli wedilesi. Ukuba iziko elibonelela ngedilesi lenza iinkonzo ezongezelelekileyo ukongeza kwesi sibonelelo, sithetha ngobonelelo ngendawo yokuhlala. Ngokudibeneyo, le misebenzi ithathwa njengenkonzo yokuthemba malunga ne-Wtt. Ezi nkonzo zilandelayo zaye zachaphazeleka phantsi kwe-Wtt yakudala:

  • ukunika iingcebiso okanye ukubonelela ngoncedo kumthetho wabucala, ngaphandle kokwenza imisebenzi yokwamkela;
  • ukunika iingcebiso zerhafu okanye ukhathalelo lwerhafu kunye neenkonzo ezinxulumene noko;
  • ukwenza imisebenzi enxulumene nokulungiselela, ukuvavanywa okanye ukuphicothwa kweeakhawunti zonyaka okanye indlela yokuziphatha;
  • ukuqesha umlawuli wequmrhu elisemthethweni okanye inkampani;
  • eminye imisebenzi eyongezelelweyo etyunjiweyo ngokulandelelana kolawulo.

Isibonelelo sokuhlala ndawonye nokwenza enye yeenkonzo ezongeziweyo ezichazwe apha ngasentla zithathwa njengenkonzo yokuthemba phantsi kwe-Wtt yakudala. Imibutho ebonelela ngoluhlanganiso lweenkonzo kufuneka inemvume ngokwe-Wtt.

Ngaphantsi kwe-Wtt 2018, iinkonzo ezongeziweyo ziye zalungiswa kancinane. Ngoku ichaphazela le misebenzi ilandelayo:

  • ukunika iingcebiso kwezomthetho okanye ukubonelela ngoncedo, ngaphandle kokwenza imisebenzi yokwamkela;
  • ukukhathalela ukubhengezwa kwerhafu kunye neenkonzo ezinxulumene noko;
  • ukwenza imisebenzi enxulumene nokulungiselela, ukuvavanywa okanye ukuphicothwa kweeakhawunti zonyaka okanye indlela yokuziphatha;
  • ukuqesha umlawuli wequmrhu elisemthethweni okanye inkampani;
  • eminye imisebenzi eyongezelelweyo etyunjiweyo ngokulandelelana kolawulo.

Kucacile ukuba iinkonzo ezongezelelweyo phantsi kwe-Wtt 2018 aziphambuki kakhulu kwiinkonzo ezongezelelweyo phantsi kwe-Wtt yakudala. Inkcazo yokunika ingcebiso phantsi kwenqaku lokuqala iyandiswa kancinci kwaye ubonelelo ngeengcebiso zerhafu lithathiwe ngaphandle kwenkcazo, kodwa kungenjalo ichaphazela phantse iinkonzo ezifanayo.

Nangona kunjalo, xa i-Wtt ye-2018 ithelekiswa ne-Wtt yakudala, utshintsho olukhulu ngokubhekisele ekuboneleleni nge-domicile plus inokubonwa. Ngokulandela inqaku 3, umhlathi 4, sub b Wtt 2018, akuvumelekanga ukwenza imisebenzi ngaphandle kwemvume ngokwesiseko salo mthetho, ezijolise ekunikezelweni kwedilesi yeposi okanye kwidilesi yokundwendwela njengoko kubhekisiwe kwicandelo b yenkcazo yeenkonzo zentembeko, kunye nokwenza iinkonzo ezongeziweyo njengoko kubhekisiwe kuloo nxalenye, ukuze kuxhamle umntu omnye wendalo, iqumrhu lezomthetho okanye inkampani.[2]

Esi sithintelo sivele kuba ukubonelelwa nge-domicile kunye nokwenza iinkonzo ezongezelelweyo zihlala zihlala ngokwahlukeneyoOko kuthetha ukuba ezi nkonzo aziqhutywa liqela elinye. Endaweni yoko, elinye iqela umzekelo lenza iinkonzo ezongeziweyo kwaye emva koko lizise umthengi ukunxibelelana nelinye iqela elinikezela nge-domicile. Kuba ukwenziwa kweenkonzo ezongeziweyo kunye nokubonelelwa nge-domicile akuqhutywa liqela elinye, ngokomgaqo asithethi ngenkonzo yentembeko ngokwe-Wtt yakudala. Ngokwahlula iinkonzo, akukho mvume efunekayo ngokwe-Wtt yakudala kwaye uxanduva lokufumana le mvume iyathintelwa. Ukuthintela oku ukwahlulwa kweenkonzo zentembeko kwixa elizayo, ukuthintela kufakiwe kwinqaku 3, umhlathi 4, sub b Wtt 2018.

3. Iziphumo ezinokwenzeka zokungavunyelwa ukwahlula iinkonzo zentembeko

Ngokutsho kwe-Wtt yakudala, imisebenzi yababoneleli beenkonzo eyahlula ukubonelelwa nge-domicile kunye nokwenza imisebenzi eyongezelelweyo, kwaye eziinkonzo zenziwe ngamaqela ahlukeneyo, azihambi ngaphakathi kwinkcazo yenkonzo yokuthemba. Nangona kunjalo, ngesithintelo esivela kwinqaku le-3, umhlathi 4, sub b Wtt 2018, kuyenqatshelwe amaqela ahlukanisa iinkonzo zenkonzo ukuba enze imisebenzi enjalo ngaphandle kwemvume. Oku kubandakanya ukuba amaqela anqwenela ukuqhubeka nokwenza imisebenzi yawo ngale ndlela, afuna imvume kwaye ke nawo ewela phantsi kolawulo lwe-National National Bank.

Ukuthintelwa kubandakanya ukuba ababoneleli beenkonzo babonelele ngenkonzo ethembekileyo ngokwe-Wtt 2018 xa besenza imisebenzi ejolise ekunikezeleni i-domicile nasekwenzeni ezinye iinkonzo. Umnikezeli ngenkonzo akavunyelwa ukuba enze ezinye iinkonzo kwaye kamva azise abathengi bakhe nelinye iqela elinikezela i-domicile, ngaphandle kokufumana imvume ngokwe-Wtt. Ngapha koko, umnikezeli weenkonzo angavunyelwa ukuba asebenze njengommeli ngokuzisa umxhasi ekunxibelelaneni namaqela ahlukeneyo anokunikezela nge-domicile kwaye enze iinkonzo ezongezelelweyo, ngaphandle kwemvume.[3] Injalo imeko xa umlamli enganikeli ngendawo yokuhlala, kwaye engazenzi iinkonzo ezongezelelweyo.

4. Ukuthumela abathengi kubanikezeli abathile be-domicile

Ukuziqhelanisa, kuhlala kukho amaqela enza iinkonzo ezongezelelweyo kwaye emva koko athumele umthengi kumboneleli othile we-domicile. Ukubuyisa oku kudluliselwa, umboneleli wedolophu uhlala ehlawula ikhomishini kwiqela ebelithumele kumthengi lowo. Nangona kunjalo, ngokwe-Wtt 2018, akusavunyelwa ukuba ababoneleli beenkonzo basebenzisane kwaye bahlukanise ngabom iinkonzo zabo ukunqanda i-Wtt. Xa umbutho usenza iinkonzo ezongezelelekileyo kubaxumi, akuvumelekile ukuba zigqithiselwe kubathengi kubanikezeli abathile beedesi. Oku kuthetha ukuba kukho intsebenziswano phakathi kwamaqela ajolise ekuthinteleni i-Wtt. Ngaphaya koko, xa ikhomishini ifunyenwe ukuba idluliselwe, kuyabonakala ukuba kukho intsebenziswano phakathi kwamaqela apho iinkonzo zethembiso zahlulwe.

Inqaku elifanelekileyo elivela kwi-Wtt lithetha malunga nokwenza imisebenzi ijolise kwi Zombini zinikezela ngedilesi yeposi okanye idilesi yokutyelela kunye nokwenza iinkonzo ezongezelelekileyo. Imemorandam yohlaziyo ibhekisele kuyo ngokuzisa umxhasi namaqela ohlukeneyo. [4] I-Wtt 2018 ngumthetho omtsha, ke ngalo mzuzu akukho zigwebo zomthetho malunga nalo mthetho. Ngapha koko, uncwadi olufanelekileyo luxubusha kuphela utshintsho olubandakanya lo mthetho. Oku kuthetha ukuba, ngalo mzuzu, akukacaci ukuba umthetho uza kusebenza njani ngokukuko. Ngenxa yoko, asazi ngalo mzuzu ukuba zeziphi iintshukumo eziwela ngqo kwiingcaciso 'ezijolise' kunye 'nokunxibelelana no'. Okwangoku akunakwenzeka ukuba sichaze ukuba yeyiphi na inyathelo eliwela kanye phantsi kwesithintelo senqaku 3, umhlathi 4, sub b Wtt 2018. Nangona kunjalo, kuyacaca ukuba esi sisikali sokutyibilika. Ukubhekisa kubaboneleli abathile bendawo yokuhlala kunye nokufumana ikhomishini yokuhanjiswa kuthathwa njengokuzisa abathengi ekunxibelelaneni nomboneleli wendawo yokuhlala. Ukucebisa kwabanikezeli abathile bendawo yokuhlala enamava amnandi kubeka umngcipheko, nangona umthengi engakhange abhekiswe ngqo kumboneleli wendawo yokuhlala. Nangona kunjalo, kule meko umboneleli othile wendawo yokuhlala anokunxibelelana naye umxhasi ukhankanyiwe. Kukho ithuba elihle lokuba oku kuya kubonwa 'njengokuzisa umthengi ekunxibelelaneni' nomnikezeli wendawo yokuhlala. Emva kwayo yonke loo nto, kule meko umthengi akunyanzelekanga ukuba enze naziphi na iinzame ngokwakhe zokufumana umboneleli wendawo yokuhlala. Usengumbuzo ukuba sithetha 'ngokuzisa umthengi ekunxibelelaneni naye' xa umthengi ethunyelwa kwiphepha lokukhangela kuGoogle. Kungenxa yokuba ngokwenza njalo, akukho mniki nkonzo ukhuthazwayo, kodwa iziko libonelela ngamagama ababoneleli ngendawo yokuhlala kumthengi. Ukucacisa ukuba ngawaphi amanyathelo kanye awela phantsi komda wothintelo, ulungiselelo lomthetho kuya kufuneka luphuhliswe ngakumbi kumthetho wamatyala.

5. Isiphelo

Kucacile ukuba iWet 2018 inokuba neziphumo ezibi kumaqela enza iinkonzo ezongezelelweyo kwaye kwangaxeshanye athumele abathengi bawo kwelinye iqela elinokunikezela nge-domicile. Ngaphantsi kwe-Wtt yakudala, la maziko awazange awele ngaphakathi kwinqanaba le-Wtt kwaye ke ayifunanga imvume ngokwe-Wtt. Nangona kunjalo, ukusukela oko i-Wtt 2018 ingene ekusebenzeni, kukho isithintelo malunga nolwahlulwa-hlulo lweenkonzo zentembeko. Ukusukela ngoku ukuya phambili, amaziko enza imisebenzi egxile ekunikezelweni kwe-domicile nasekusetyenzisweni kweenkonzo ezongezelelekileyo, awela kwinqanaba le-Wtt kwaye kufuneka afumane imvume ngokwalo mthetho. Ngokuziqhelanisa, kukho imibutho emininzi eyenza iinkonzo ezongezelelweyo kwaye emva koko idlulisele abathengi bayo kumboneleli we-domicile. Kwiklayenti ngalinye abalithethayo, bafumana ikhomishini evela kumboneleli we-domicile. Nangona kunjalo, ukusukela oko i-Wtt 2018 ingenile, ayisavunyelwa ababoneleli beenkonzo ukuba basebenzisane kwaye bahlule ngabom iinkonzo ukuze kuthintelwe i-Wtt. Imibutho esebenza kwesi siseko, ke kufuneka ithathele ingqalelo imisebenzi yabo. Le mibutho ineendlela ezimbini: ihlengahlengisa imisebenzi yazo, okanye iwela ngaphakathi kwinqanaba le-Wtt kwaye ke ifuna imvume kwaye iphantsi kweliso le-Bhanki ephakathi yeDatshi.

Iinkcukacha zoqhagamshelwano

Ukuba unemibuzo okanye izimvo emva kokufunda eli nqaku, nceda ukhululeke ukunxibelelana noMnumzana Mnu. Maxim Hodak, igqwetha ku- Law & More ngokusebenzisa [imeyile ikhuselwe], okanye Mnu. UTom Meevis, igqwetha ku- Law & More ngokusebenzisa [imeyile ikhuselwe], okanye tsalela umnxeba +31 (0) 40-3690680.

 

[1] K. Frielink, UToezicht Trustkantoren eNederland, Umxhathisi: Wolters Kluwer Nederland 2004.

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

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

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

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