Legal arrangements in Estonian law similar to family trusts
Date
2020-07-06
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Abstract
Pea 30 taasiseseisvusaasta jooksul on paljud Eesti ettevõtjad loonud varakogumi, mis oleks tervikliku ja mõistliku haldamise korral piisav, et tagada regulaarne sissetulek nii ettevõtjale enesele kui ka järeltulevatele põlvedele. Samas puudub Eestis praegu optimaalne õiguslik lahendus, mis võimaldaks näiteks pärast ettevõtja surma jätkata äriühingu tegevust, kaitstuna perekonnasisestest lahkhelidest tulenevate probleemide, mõne pereliikme liigse tarbimise või riskijulguse ning võlausaldajate võimalike rünnakute eest. Seetõttu otsivad isikud abi välisriikidest, kus eksisteerivad sobivad õiguslikud lahendused. Tihtipeale kasutatakse selleks välismaiseid trust’e.
Trust-i näol on tegemist süsteemiga, mis võimaldab eraldada isiku vara hulgast esemeid, et tagada nende säilimine ja (eelduslikult tulutoov) valitsemine. Samas on võimalik garanteerida tulud kindlatele isikutele nii, et esemed pole ka nende vara koosseisus ja neil ei ole varaküsimustes otsustusõigust. Lisaks ettevõttega seotud surmapuhustele korraldustele, mida nimetati eespool, kasutatakse trust’e ka näiteks siis, kui soovitakse tagada ajalooliselt suguvõsa omandis olnud kinnisasja säilimine ja selle kasutamise võimalus tulevastele põlvedele. Samuti siis, kui inimene muretseb selle pärast, et ei ole kõrgesse ikka jõudes enam suuteline tegema varalistes küsimustes pädevaid otsuseid, või tal on puudega laps, kes ei ole pärast vanema surma võimeline varalisi otsuseid langetama. Ka saab vanem trust-i abil lükata lapse omanikuks saamist edasi kuni viimase täisikka jõudmiseni või teha korraldusi puhuks, kui on alust arvata, et laps ei ole varalistes küsimustes usaldusväärne ka täisealisena (on narkomaan või hasartmängusõltlane). Keerulisi olukordi põhjustavad ka segased pere- ja paarisuhted, näiteks kui abielulahutuse korral soovib üks vanem varakogumi eraldamise teel kindlustada laste tulevikku, välistades samas teise vanema otsustusõiguse selle vara üle.
Väitekirja eesmärk on leida vastus küsimusele, millised probleemid esinevad Eestis juba eksisteerivate õiguslike lahenduste kasutamisel perevara planeerimiseks. Vaatluse all on eelkõige testamenditäitja ning eel- ja järelpärija instituudid, käsundusleping ja sihtasutus. Töö lisaeesmärk on välja tuua vajalikud muudatused kehtivates õigusaktides.
During nearly 30 years of independence, many Estonian entrepreneurs have created a pool of assets that, if managed in an undivided and prudent manner, could ensure a regular income for the entrepreneur himself and for future generations. However, there is currently no good legal solution in Estonia that would prevent the dispersal of the estate (business), ensure continuity in the management of business after death as well as protect it from family disagreements, excessive consumption or risk courage of some family members or possible attacks by creditors. Therefore, individuals seek help from foreign countries where appropriate legal solutions exist – often foreign trusts are used. Trusts allow for the separation of assets from a person’s patrimony to ensure their preservation and (presumably profitable) management. At the same time, the income can be guaranteed to beneficiaries without the assets forming part of their patrimony and without them having decision-making powers over the assets. In addition to the aforementioned case of an entrepreneur’s death, trusts have multiple uses in family asset management, such as keeping the family home out of reach of creditors, administration and providing for vulnerable persons (minors, disabled persons, unborn children, addicts), etc. The main objective of the dissertation is to find out whether and to what extent the existing asset management solutions in Estonian law make family wealth planning goals in a trust-like manner possible. Under consideration are the mandate agreement, the institutes of the pre/subsequent successor and testamentary executor and private foundations. A further objective of the work is to highlight the necessary changes to the existing legislation.
During nearly 30 years of independence, many Estonian entrepreneurs have created a pool of assets that, if managed in an undivided and prudent manner, could ensure a regular income for the entrepreneur himself and for future generations. However, there is currently no good legal solution in Estonia that would prevent the dispersal of the estate (business), ensure continuity in the management of business after death as well as protect it from family disagreements, excessive consumption or risk courage of some family members or possible attacks by creditors. Therefore, individuals seek help from foreign countries where appropriate legal solutions exist – often foreign trusts are used. Trusts allow for the separation of assets from a person’s patrimony to ensure their preservation and (presumably profitable) management. At the same time, the income can be guaranteed to beneficiaries without the assets forming part of their patrimony and without them having decision-making powers over the assets. In addition to the aforementioned case of an entrepreneur’s death, trusts have multiple uses in family asset management, such as keeping the family home out of reach of creditors, administration and providing for vulnerable persons (minors, disabled persons, unborn children, addicts), etc. The main objective of the dissertation is to find out whether and to what extent the existing asset management solutions in Estonian law make family wealth planning goals in a trust-like manner possible. Under consideration are the mandate agreement, the institutes of the pre/subsequent successor and testamentary executor and private foundations. A further objective of the work is to highlight the necessary changes to the existing legislation.
Description
Väitekirja elektrooniline versioon ei sisalda publikatsioone
Keywords
legal relationships, Estonia