Ekonomické vyhodnocení svěřenských fondů

Death – awaits all of us. But what happens to the estate we leave behind? One solution is a fiduciary fund. This thesis aims to give a practical overview of the functioning of the fund. The theoretical part, through a historical excursion and explanation of the basic principles, points out the motivations leading to the foundation and administrative steps necessary to establish a fund. The quantitative part based on publicly available data, uses descriptive method to assess the fiduciary fund phenomenon in Czechia. Using case studies, different scenarios are simulated and their optimal solutions are sought. The research outcome shows that the trust fund is an efficient and flexible tool for asset management, which creates rules and certainty for the founder, those around them, and those who are indirectly affected by the issue.