Ukuchitshiyelwa okusha komthetho wama-Dutch Trust Offices Supervision Act kanye nokunikezwa kwe-Domicile plus

Eminyakeni edlule isigaba se-Dutch trust siye saba ngumkhakha olawulwa kakhulu. Amahhovisi ethembekile eNetherlands angaphansi kokuqashwa okuqinile. Isizathu salokhu ukuthi umlawuli ugcine esezwisisile futhi wabona ukuthi amahhovisi ethembekile asengozini enkulu yokuzibandakanya ekuphakamiseni imali noma ekuqhubeni ibhizinisi namaqembu enkohliso. Ukuze ukwazi ukwengamela amahhovisi ama-trust futhi alawule lo mkhakha, isenzo sokwengamela amahhovisi e-Dutch Trust (i-Wtt) saqala ukusebenza ngo-2004. Ngokwesisekelo salo mthetho, amahhovisi ama-trust kufanele ahlangabezane nezidingo eziningi ukuze akwazi ukwenza imisebenzi yabo. Muva nje kuphinde kwamukelwa okunye ukuchibiyelwa kwi-Wtt, okuqale ukusebenza ngoJanuwari 1, 2019. Lokhu kuchitshiyelwa komthetho kubandakanya, phakathi kwezinye izinto, ukuthi incazelo yomhlinzeki we-domicile ngokuya nge-Wtt isebanzi. Ngenxa yalokhu kuchitshiyelwa, izikhungo eziningi ziwela ngaphansi kwe-Wtt, ezingaba nemiphumela enkulu kulezi zikhungo. Kulesi sihloko kuzochazwa ukuthi yikuphi ukuguqulwa kwe-Wtt okubandakanya mayelana nokunikezwa kwe-domicile nokuthi yini imiphumela esebenzayo yokuchibiyela okukhona kule ndawo.

Ukuchitshiyelwa okusha komthetho wokuqashwa kwamaDashi weDashi nokunikeza kwe-Domicile plus

1. Isizinda sesenzo sokuqashwa kwehhovisi leDashi Trust

 Ihhovisi lokuthenjwa liyinhlangano engokomthetho, inkampani noma umuntu wemvelo, ohlinzeka ngezinsizakalo zentengiso eyodwa noma ezingaphezulu, ezingena noma ngaphandle kwezinye izinkampani zomthetho noma izinkampani. Njengoba igama le-Wtt selivele libonisa, amahhovisi ethembekile angaphansi kokuqashwa. Isiphathimandla esiphethe yiDutch Central Bank. Ngaphandle kwemvume evela eDenmark Central Bank, amahhovisi ethembekile awavunyelwe ukusebenza ehhovisi laseNetherlands. I-Wtt ifaka phakathi kwezinye izifundo, incazelo yehhovisi lezethembiso kanye nezidingo ukuthi amahhovisi ama-trust eNetherlands kumele ahlangane ukuze athole imvume. I-Wtt ihlukanisa izigaba ezinhlanu zamasevisi wokuthembela. Izinhlangano ezinikezela ngalezi zinkonzo zichazwa njengehhovisi le-trust futhi zidinga imvume ngokusho kwe-Wtt. Lokhu kuphathelene nezinsizakalo ezilandelayo:

  • ukuba ngumqondisi noma umlingani womuntu osemthethweni noma inkampani;
  • ukuhlinzeka ikheli noma ikheli leposi, kuhlangene nokunikezela ngezinsizakalo ezingeziwe (ukuhlinzekwa kwe-domicile plus);
  • ukusebenzisa inkampani evumayo ukuze kusizakale ikhasimende;
  • ukuthengisa noma ukulamula ekuthengisweni kwezinhlangano ezingokomthetho;
  • esebenza njengomphathiswa.

The Dutch authorities have had various reasons for introducing the Wtt. Prior to the introduction of the Wtt, the trust sector had not, or barely, been mapped, particularly with regard to the large group of smaller trust offices. By introducing supervision, a better view of the trust sector could be accomplished. The second reason for introducing the Wtt is that international organizations, such as the Financial Action Task Force, pointed out an increased risk for trust offices to become involved in, among other things, money laundering and fiscal evasion. According to these organizations, there was an integrity risk in the trust sector that had to be made manageable by means of regulation and supervision. These international institutions have also recommended measures, including the know-your-customer principle, which focusses on incorruptible business operations and where trust offices need to know with whom they conduct business. Intended is to prevent that business is conducted with fraudulent or criminal parties. The last reason for introducing the Wtt is that the self-regulation with regard to trust offices in the Netherlands was not considered to be sufficient. Not all trust offices were subject to the same rules, since not all offices were united in a branch or professional organization. Moreover, a supervisory authority that could ensure enforcement of the rules was missing.[1] The Wtt then ensured that clear regulation regarding trust offices was established and that the aforementioned problems were addressed.

2. Incazelo yokuhlinzekwa kwensizakalo ye-domicile plus

 Kusukela kwethulwa i-Wtt ngo-2004, kube nokuchibiyelwa okujwayelekile kulo mthetho. NgoNovemba 6, 2018, iSenate yaseDashi yamukela isichibiyelo esisha se-Wtt. Ngomthetho omusha wokulawulwa kwehhovisi laseDutch Trust 2018 (Wtt 2018), oqale ukusebenza ngoJanuwari 1, 2019, izidingo okumele zihlangabezane namahhovisi ezethembiso seziqinile futhi isiphathimandla sezokuphatha sinezindlela eziningi zokuphoqelela. Lolu shintsho, phakathi kokunye, lwenabise umqondo wokuthi 'kunikezwe indawo yokuhlala'. Ngaphansi kwe-Wtt yakudala insizakalo elandelayo ibithathwa njengesevisi yokwethembana: ukuhlinzekelwa kwekheli lebhizinisi elisemthethweni ngokuhambisana nokwenza imisebenzi eyengeziwe. Lokhu kubizwa nangokuthi ukuhlinzekwa kwe-Domicile plus.

Okokuqala, kubalulekile ukuqonda ukuthi yikuphi ukunikezwa kwe-domicile okubandakanya. Ngokusho kwe-Wtt, ukuhlinzekwa kwe-Domicile yi ukuhlinzekelwa kwekheli leposi noma ikheli lokuvakasha, nge-oda noma ibhizinisi elisemthethweni, inkampani noma umuntu wemvelo okungeyona eyeqembu elilodwa nomhlinzeki wekheli. Uma ibhizinisi elinikeza ikheli lenza ezinye izinsizakalo ngaphezu kwalesi sibonelelo, sikhuluma ngokuhlinzekwa kwe-domicile plus. Ngokubambisana, le misebenzi ibhekwa njengensizakalo ethembekile ngokwe-Wtt. Izinsizakalo ezengeziwe ezilandelayo zazithinteka ngaphansi kwe-Wtt yakudala:

  • Ukunikeza izeluleko noma ukuhlinzeka ngosizo emithethweni yangasese, ngaphandle kokwenza imisebenzi yokwamukela;
  • Ukunikeza izeluleko zentela noma ukunakekela ukubuyiselwa kwentela nezinsizakalo ezihambisanayo;
  • ukwenza imisebenzi ephathelene nokulungiswa, ukuhlolwa noma ukucwaningwa kwama-akhawunti wonyaka noma ukwenziwa kwezokuphatha;
  • ukuqasha umqondisi wenhlangano esemthethweni noma inkampani;
  • eminye imisebenzi eyengeziwe ebekwe ngokuphathwa okujwayelekile kokuphatha.

Ukuhlinzekwa kwe-domicile kanye nokwenza enye yezinsizakalo ezingeziwe ezichazwe ngenhla kuthathwa njengenkonzo yokuthemba ngaphansi kwe-Wtt yakudala. Izinhlangano ezinikezela ngale nhlanganisela yezinsizakalo kumele zibe nemvume ngokuya nge-Wtt.

Ngaphansi kwe-Wtt 2018, izinsizakalo ezingeziwe zishintshiwe kancane. Manje kuphathelene nemisebenzi elandelayo:

  • Ukunikeza izeluleko zomthetho noma ukuhlinzeka ngosizo, ngaphandle kokwenza imisebenzi yokwamukela;
  • Ukunakekela ukumenyezelwa kwentela kanye nezinsizakalo ezihambisanayo;
  • ukwenza imisebenzi ephathelene nokulungiswa, ukuhlolwa noma ukucwaningwa kwama-akhawunti wonyaka noma ukwenziwa kwezokuphatha;
  • ukuqasha umqondisi wenhlangano esemthethweni noma inkampani;
  • eminye imisebenzi eyengeziwe ebekwe ngokuphathwa okujwayelekile kokuphatha.

Kuyacaca ukuthi izinsizakalo ezingeziwe ngaphansi kwe-Wtt 2018 azihambuki kakhulu kumasevisi angeziwe ngaphansi kwe-Wtt yakudala. Ukuchazwa kokunikeza izeluleko ngaphansi kwephuzu lokuqala kukhuliswa kancane futhi ukuhlinzekwa kwezeluleko zentela kukhishwe kwencazelo, kepha ngaphandle kwalokho kubhekela cishe izinsizakalo ezifanayo ezingeziwe.

Noma kunjalo, lapho i-Wtt 2018 iqhathaniswa ne-Wtt yakudala, ushintsho olukhulu maqondana nokunikezwa kwe-domicile plus lungabonakala. Ngokuphambili kwendatshana 3, isigaba 4, sub b Wtt 2018, kuyenqatshelwa ukwenza imisebenzi ngaphandle kwemvume ngokwesisekelo salo mthetho, okuhloswe ngawo ukuhlinzekelwa kukheli leposi noma ikheli lokuvakasha njengoba kushiwo esigabeni. b kwencazelo yemisebenzi ye-trust, kanye nokwenza imisebenzi eyengeziwe njengoba kuchaziwe kuleyo ngxenye, ukuze kusizakale umuntu oyedwa ofanayo wemvelo, inhlangano yezomthetho noma inkampani.[2]

Lokhu kwenqatshwa kwavela ngoba ukuhlinzekwa kwe-domicile nokwenza imisebenzi eyengeziwe kuvame ahlukaniswe mkhuba, okusho ukuthi lezi zinsizakalo aziqhutshwa yiqembu elifanayo. Esikhundleni salokho, iqembu elilodwa ngokwesibonelo lenza izinsizakalo ezingeziwe bese liletha iklayenti lixhumane nelinye iqembu elinikeza i-domicile. Njengoba ukwenziwa kwezinsizakalo ezingeziwe nokuhlinzekwa kwe-domicile akuqhutshwa yiqembu elifanayo, ngokomthetho asikhulumi ngensizakalo yetrasti ngokusho kwe-Wtt yakudala. Ngokuhlukanisa lezi zinsizakalo, futhi ayikho imvume edingekayo ngokuya nge-Wtt yakudala futhi isibopho sokuthola le mvume siyagwenywa. Ukuze uvikele lokhu kwehlukaniswa kwezinsizakalo zokuthembela ngokuzayo, kuye kwafakwa ukunqatshelwa esihlokweni 3, isigaba 4, sub b Wtt 2018.

3. Imiphumela ebonakalayo yokwenqatshwa kokuhlukanisa izinsizakalo zokuthemba

Ngokusho kwe-Wtt yakudala, imisebenzi yabanikezeli bezinsizakalo ehlukanisa ukuhlinzekwa kwe-domicile nokwenza imisebenzi eyengeziwe, futhi enalezi zinsizakalo ezenziwa amaqembu ahlukahlukene, azihambelani nencazelo yensiza ethembekile. Kodwa-ke, ngokwenqatshelwe okushiwo kwinqatshana 3, isigaba 4, sub b Wtt 2018, kuyenqatshelwe futhi amaqembu ahlukanisa izinsizakalo zokuthembela ukwenza imisebenzi enjalo ngaphandle kwemvume. Lokhu kufaka ukuthi amaqembu afisa ukuqhubeka nokwenza imisebenzi yawo ngale ndlela, adinga imvume ngakho-ke nawo angaphansi kokuqashwa kwebhange leDutch National.

Ukuvinjelwa kufaka ukuthi abahlinzeki bezinsizakalo bahlinzeka ngezinsizakalo zokuthembela ngokuya nge-Wtt 2018 lapho benza imisebenzi ehlose ukuhlinzekwa kwe-domicile kanye nokwenza imisebenzi eyengeziwe. Umuntu ohlinzeka ngezinsizakalo akavumelekile ukwenza eminye imisebenzi futhi ahambise iklayenti lakhe ngokuxhumana nelinye iqembu elihlinzeka nge-domicile, ngaphandle kokuthola imvume ngokusho kwe-Wtt. Ngaphezu kwalokho, umhlinzeki wesevisi akavunyelwe ukusebenza njengomlamuli ngokuletha iklayenti lihlangane namaqembu ahlukahlukene anganikeza i-domicile futhi enze nezinsizakalo ezingeziwe, ngaphandle kwemvume.[3] This is even the case when this intermediary does not provide domicile itself, nor performs additional services.

4. Kuthunyelwa kumakhasimende kubahlinzeki abathile be-domicile

Ekusebenzeni, kuvame ukubakhona amaqembu enza izinsizakalo ezingeziwe bese kamuva adlulisela iklayenti kumhlinzeki othile we-domicile. Ngokubuyisa lokhu kudluliselwa, umhlinzeki we-domicile uvame ukukhokha iqembu elithumele iklayenti. Kodwa-ke, ngokusho kwe-Wtt 2018, akusavunyelwe ukuthi abahlinzeki bezinsizakalo babambisane futhi bahlukanise ngamabomu izinsizakalo zabo ukuze bagweme i-Wtt. Lapho inhlangano yenza ezinye izinsizakalo zamakhasimende, akuvunyelwe ukudlulisela la maklayenti kubahlinzeki abathile be-domicile. Lokhu okusho ukuthi kunokusebenzisana phakathi kwamaqembu okuhloswe ngawo ukugwema i-Wtt. Ngaphezu kwalokho, lapho ikhomishini itholwa ukuze idluliselwe, kusobala ukuthi kukhona ukubambisana phakathi kwamaqembu lapho izinsizakalo zokuthembela zihlukaniswa khona.

I-athikili efanelekile evela kwi-Wtt ikhuluma ngemisebenzi eyenziwa okuhloswe ngaso bobabili bahlinzeka ngekheli leposi noma ikheli lokuvakasha futhi benza eminye imisebenzi. Imemorandamu yezichibiyelo ibhekisele kuyo ngokuletha iklayenti with different parties.[4] The Wtt 2018 is a new law, so at this moment there are no judicial rulings with regard to this law. Furthermore, relevant literature only discusses the changes that this law entails. This means that, at this moment, it is not yet clear how the law will exactly work in practice. As a result, we do not know at this moment which actions exactly fall within the definitions of ‘aimed at’ and ‘bringing in contact with’. It is therefore currently not possible to say which actions fall exactly under the prohibition of article 3, paragraph 4, sub b Wtt 2018. However, it is certain that this is a sliding scale. The referring to specific providers of domicile and the receiving of a commission for these referrals is considered as bringing clients in contact with a provider of domicile. The recommending of specific providers of domicile with which one has good experiences poses a risk, although the client is in principle not directly referred to a provider of domicile. However, in this case a specific provider of domicile that the client can contact is mentioned. There is a good chance that this will be seen as ‘bringing the client in contact’ with a provider of domicile. After all, in this case the client does not have to make any effort himself to find a provider of domicile. It is still the question whether we speak of ‘bringing the client in contact with’ when a client is referred to a filled-in Google search page. This is because in doing so, no specific provider of domicile is recommended, but the institution does provide names of providers of domicile to the client. In order to clarify which actions exactly fall within the scope of the prohibition, the legal provision will have to be further developed in the case law.

5. Isiphetho

Kucace bha ukuthi i-Wtt 2018 ingaba nemiphumela emqoka kumaqembu enza izinsizakalo ezingeziwe futhi ngasikhathi sinye adlulisele amakhasimende abo kwelinye iqembu elinganikeza i-domicile. Ngaphansi kwe-Wtt yakudala, lezi zikhungo azizange ziwele ngaphansi kwe-Wtt ngakho-ke ayifunanga imvume ngokusho kwe-Wtt. Kodwa-ke, selokhu i-Wtt 2018 ingenile ekusebenzeni, kukhona ukunqatshelwa okuthiwa ukuhlukaniswa kwezinsizakalo zokuthembela. Kusukela manje, izikhungo ezenza imisebenzi egxile ekunikezelweni kwe-domicile nasekusebenzeni izinsizakalo ezingeziwe, ziwela ngaphansi kwe-Wtt futhi zidinga ukuthola imvume ngokusho kwalo mthetho. Ngokwenzekayo, kunezinhlangano eziningi ezenza izinsizakalo ezingeziwe bese zidlulisela amakhasimende azo kumhlinzeki we-domicile. Kwiklayenti ngalinye abalithethayo, bathola ikhomishini evela kumhlinzeki we-domicile. Kodwa-ke, selokhu i-Wtt 2018 yaqala ukusebenza, akusavunyelwe ukuthi abahlinzeki bezinsizakalo babambisane futhi bahlukanise ngamabomu izinsizakalo ukuze bagweme i-Wtt. Izinhlangano ezisebenza kulesi sisekelo, ngakho-ke kufanele zibheke kabi imisebenzi yazo. Lezi zinhlangano zinezindlela ezimbili: ziguqula imisebenzi yazo, noma ziwela ngaphansi kwe-Wtt ngakho-ke zidinga imvume futhi zingaphansi kokuqondiswa kweDutch Central Bank.

Contact

Uma unemibuzo noma imibono ngemuva kokufunda le ndatshana, sicela ukhululeke ukuxhumana nomnumzane. Maxim Hodak, ummeli ku- Law & More nge maxim.hodak@lawandmore.nl, noma umnu. UTom Meevis, ummeli ku Law & More ngetom.meevis@lawandmore.nl, noma ushayele +31 (0) 40-3690680.

 

[1] K. Frielink, UToezicht Trustkantoren eNederland, Umdidiyeli: I-Wolters Kluwer Nederland 2004.

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

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

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

Ungahlukıselana