Publication result detail

Tool or tax dodge? Drawing the line for trusts in Czech holding structures

BRYCHTA, K.

Original Title

Tool or tax dodge? Drawing the line for trusts in Czech holding structures

English Title

Tool or tax dodge? Drawing the line for trusts in Czech holding structures

Type

WoS Article

Original Abstract

Simultaneously with the legitimate use of trusts as a means of asset protection and confidentiality, there is an observable trend towards, and potential for, the misuse of trust structures and their foreign equivalents in the context of aggressive tax planning. This article seeks to examine and evaluate the approach adopted by the Czech administrative courts towards trusts that are incorporated within holding structures, and to determine under what circumstances such use is deemed to constitute an abuse of law. The article concludes by formulating practical implications for legal professionals and the broader expert community.

English abstract

Simultaneously with the legitimate use of trusts as a means of asset protection and confidentiality, there is an observable trend towards, and potential for, the misuse of trust structures and their foreign equivalents in the context of aggressive tax planning. This article seeks to examine and evaluate the approach adopted by the Czech administrative courts towards trusts that are incorporated within holding structures, and to determine under what circumstances such use is deemed to constitute an abuse of law. The article concludes by formulating practical implications for legal professionals and the broader expert community.

Keywords

Abuse of Law; Czech Republic; Holding Structure; Tax Law; Trust

Key words in English

Abuse of Law; Czech Republic; Holding Structure; Tax Law; Trust

Authors

BRYCHTA, K.

Released

22.08.2025

Publisher

OXFORD UNIV PRESS

Location

OXFORD

ISBN

1752-2110

Periodical

Trusts & Trustees

Volume

31

Number

10

State

United Kingdom of Great Britain and Northern Ireland

Pages from

1

Pages to

7

Pages count

7

URL

https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf062/8240072?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=c1696621-62b5-492a-9e64-45ba0ee6dc7c

BibTex

@article{BUT198622,
  author="Karel {Brychta}",
  title="Tool or tax dodge? Drawing the line for trusts in Czech holding structures",
  journal="Trusts & Trustees",
  year="2025",
  volume="31",
  number="10",
  pages="1--7",
  doi="10.1093/tandt/ttaf062",
  issn="1363-1780",
  url="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf062/8240072?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=c1696621-62b5-492a-9e64-45ba0ee6dc7c"
}