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Trust funds in the Czech Republic

Svěřenské fondy v České republice

Michal Šindelář -Tereza Čudová

Český finanční a účetní časopis, 2020, vol. 2020, issue 3-4, 39-52

Abstract: The aim of the article is to present the history of trust funds and to analyze their establishment since this institute was included in the Czech legislation. The research is based on publicly available information from the register of trust funds. 2,268 trust funds were found between 2014 and 2020. The results show that the number of established trust funds increased during the analyzed years, except for the year 2019. The most trust funds are registered with the Municipal Court in Prague and the vast majority of trust funds are private. Although international research on voluntary disclosure indicates the benefits of this disclosure, only four trusts have published their financial statements. On the contrary, the most trust funds do not publish their documents as financial statements or statutes.

Keywords: Trust funds; Establishment of trust funds; History of trust funds; Svěřenské fondy; Zakládání svěřenských fondů; Historie svěřenských fondů (search for similar items in EconPapers)
JEL-codes: L20 M41 (search for similar items in EconPapers)
Date: 2020
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Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3

DOI: 10.18267/j.cfuc.550

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Handle: RePEc:prg:jnlcfu:v:2020:y:2020:i:3-4:id:550:p:39-52