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Abstract In the Czech legal system, the institute of trust funds first appeared after the recodification of private law with effect from 1 January 2014. The Czech trust fund serves as a flexible asset management tool, allowing diversification of risk and intergenerational transfer of assets. Trust funds are not the only entity which may be used for asset management. The other possibility is the endowment fund which unlike the trust fund has a legal personality. Trust funds and endowment funds do have their similarities and differences which might be crucial in order to choose the best option for founders’ needs. Czech trust funds were inspired by the Quebec legislation, while both Quebec and Czech law treat trust funds as separate properties without an owner.
Jakub Hollmann (Mon,) studied this question.
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