Abstract

Abstract The aim of this article is first to briefly outline the current Czech legal regulation of the position of beneficiaries of trust funds and private foundations and the breadth of knowledge in this area. The authors point out crucial questions and also suggest possible directions for further consideration, many of which are well known in other jurisdictions where the possibility to create trusts/trust-like and foundation structures for private purposes has been introduced. Hopefully, the Czech perspective (and experience so far) can also be of use to other legal systems which are dealing with similar issues.

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