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 abangamaDatshi banezizathu ezahlukeneyo zokwazisa nge-Wtt. Phambi kokungeniswa kwe-Wtt, icandelo lokuthenjwa belingakhange libonwe, okanye kungakhange kubhalwe mephu, ngakumbi ngokubhekisele kwiqela elikhulu leofisi ezincinci zethembiso. Ngokwazisa ukubekwa kweliso, ukubonwa okungcono kwicandelo lokuthemba kunokufezekiswa. Isizathu sesibini sokwazisa i-Wtt kukuba imibutho yamazwe aphesheya, njenge-Financial Action Task Force, yaveza umngcipheko owandayo wokuba ii-ofisi zetrasti zibandakanyeke, phakathi kwezinye izinto, ekuxhaphazeni imali nasekubalekeni kwezemali. Ngokwale mibutho, bekukho umngcipheko wentembeko kwicandelo letrasti ekufuneka lenziwe ngokulawulwa nangolawulo. La maziko ehlabathi nawo acebise amanyathelo, kubandakanywa nomgaqo-wazi-umthengi wakho, ogxila kwimisebenzi engonakaliyo yeshishini nalapho iiofisi zentembeko kufuneka zazi ukuba ziqhuba nabani na. Injongo kukuthintela ukuba ishishini liqhutywa ngamaqhetseba okanye ngolwaphulo mthetho. Isizathu sokugqibela sokuzisa i-Wtt kukuba ukuzilawula malunga neofisi zokuthena eNetherlands akuzange kuthathwe njengelingeneyo. Ayizizo zonke iiofisi zokugcina izinto ngentembeko ezaziphantsi kwemithetho efanayo, kuba ayizizo zonke iiofisi ezazimanyene kwisebe okanye umbutho oyingcali. Ngapha koko, igunya lokubeka esweni eliya kuqinisekisa ukunyanzelwa kwemithetho lalingekho.[1] I-Wtt ke yaqinisekisa ukuba umgaqo omiselweyo ngokubhekisele kwiiofisi zethembiso usekwe kwanokuba iingxaki esele zichaziwe ziye zalungiswa.

2. Inkcazo yokubonelela ngedesi efakiweyo njengenkonzo

Ukususela ekuqalisweni kwe-Wtt ngo-2004, kuye kwenziwa izilungiso rhoqo kulo mthetho. Nge-6 kaNovemba ka-2018, iNdlu yeeDatshi yamkela uhlengahlengiso olutsha kwi-Wtt. Ngomthetho wokubeka esweni i-ofisi ye-Dutch Trust ye-Dutch (i-Wtt ye-2018), eqale ukusebenza nge-2018 kaJanuwari ka-1, iimfuno ezithi zihlangane ne-ofisi zethembile ziye zangqongqo kwaye negunya lokongamela lineendlela zokunyanzelisa ezikhoyo. Olu tshintsho, phakathi kwabanye, lwandisile umxholo 'wokubonelela nge-domicile kunye'. Ngaphantsi kwe-Wtt yakudala le nkonzo ilandelayo yathathwa njengenkonzo yokuthemba: 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] Oku kunjalo nakwimeko yokuba lo mkhonzi akaboneleli ngenkqu ngokwayo, okanye enze ezinye iinkonzo.

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 ahlukeneyo.[4] I-Wtt 2018 ngumthetho omtsha, ke ngalo mzuzu akukho zigwebo zomthetho malunga nalo mthetho. Ngaphezulu, uncwadi olufanelekileyo luxoxa kuphela ngeenguqu ezikhoyo kulo mthetho. Oku kuthetha ukuba, ngalo mzuzu, ayikacaci ukuba umthetho uza kusebenza njani ngokuchanekileyo. Ngenxa yoko, asazi ngalo mzuzu ukuba zeziphi izinto eziwela ngaphakathi kwiinkcazo ze 'ngenjongo' kunye 'nokunxibelelana'. Akukabikho mfuneko yokuthetha ukuba ngawaphi amanyathelo awela ngokuchanekileyo phantsi kwesithintelo senqaku le-3, umhlathi 4, sub b Wtt 2018. Nangona kunjalo, kuyacaca ukuba eli liqondo lokuhamba. Ukubhekisa kubanikezeli abathile be-domicile kunye nokufumana ikhomishini yokudluliselwa kuthathwa njengokuzisa abathengi kunxibelelwano nomnikezeli weedesi. Ukucetyiswa kwababoneleli abathile be-domicile apho umntu anamava amnandi kubeka umngcipheko, nangona umxhasi kungabhekiswa ngqo kubaboneleli be-demo. Nangona kunjalo, kule meko umboneleli othile we-domicile onokuthi umnxibelelane nomthengi akhankanywe. Kukho ithuba elifanelekileyo lokuba oku kubonakale 'njengokuzisa umthengi ekunxibelelaneni' nomnikezeli weedesi. Emva kwayo yonke le nto, kule meko umthengi akufuneki enze nayiphi na inzame ngokwakhe ukufumana umboneleli we-domicile. Kusengumbuzo wokuba ngaba sithetha 'ngokuzisa umthengi ukuba axhumane naye' xa umthengi ethunyelwa kwiphepha lokukhangela likaGoogle. Oku kungenxa yokuba ngokwenza njalo, akukho mboneleli othile we-domicile ocetyiswayo, kodwa iziko libonelela ngamagama ababoneleli be-domicile kumthengi. Ukucacisa ukuba ngawaphi amanyathelo awela ngaphakathi kwinqanaba lokuthintela, ukubonelelwa okusemthethweni kuya kufuneka kuphuhliswe 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 via maxim.hodak@lawandmore.nl, or mr. Tom Meevis, lawyer at Law & More via tom.meevis@lawandmore.nl, or call +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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