Účetní a daňové aspekty svěřenských fondů

This diploma thesis examines the accounting and tax aspects of trust funds under Czech law. The theoretical part defines a trust fund as a special accounting entity governed by the Civil Code and the Accounting Act, describes the roles of the founder, trustee and beneficiaries, and analyses the creation of a trust fund, including the record of ultimate beneficial owners and the fund’s statute. It further elaborates on the specifics of accounting for trust funds. The tax section focuses primarily on corporate income tax, which trust funds must pay as accounting units, but also considers the implications of VAT, property tax and road tax. The empirical section analyses two model private trust funds.