Abstract
Although the institute of trust funds was introduced into the Czech legal system as part of a large-scale recodification of private law only in 2014, foreign legal arrangements with fiduciaries, trusts and trust-like entities have been working for many centuries. Thanks to the understanding of the priority of this institution, as well as the increasingly refined practical procedures, trust funds are enjoying increasing popularity and bring an undeniable element of security and stability to all those involved.
This is evidenced by the fact that the number of established trust funds currently exceeds four thousand in our country. Against the background of theoretical starting points, the publication mainly brings practical considerations and solutions to questions for those who establish trust funds, but also for those who are thinking about different forms of management of foreign assets.
It clearly analyzes the individual actors and their legal actions within the trust. The book does not avoid solving related procedural, tax and record-keeping issues.