Zasebne ustanove s poudarkom na avstrijski pravni ureditvi

Gašperin, Gaja (author), Žnidaršič Skubic, Viktorija (mentor)

Zasebne ustanove v zakonodaji Republike Slovenije za zdaj še niso urejene, jih pa zakonsko ureja sosednja Avstrija, in sicer z Zakonom o zasebnih ustanovah. Od leta 1993, ko je bil omenjeni zakon sprejet, je bilo v Avstriji ustvarjenih okrog 3.700 zasebnih ustanov. Ugotoviti je, da so bili glavni motivi za uzakonjenje zasebnih ustanov preprečitev odtekanja avstrijskega kapitala v države, ki so zasebne ustanove ustvarjale že prej, nedeljivost družinskega premoženja ter podpora in privilegiranje določenih oseb (največkrat družinskih članov). Zasebne ustanove močno posegajo na področje dedovanja, zaradi česar je nekaj več besed v magistrskem diplomskem delu namenjenih predstavitvi pravne ureditve dednega področja v sosednji Avstriji. Pri tem je na kratko predstavljeno, v kolikšni meri so lahko s prenosom premoženja na zasebno ustanovo oškodovani nujni dediči, ki ne bi bili deležni nobene naklonitve iz zasebne ustanove, če bi zapustnik vse svoje premoženje prenesel na zasebno ustanovo. Tako so preko novele dednega prava, ki je stopila v veljavo s 1. 1. 2017, tudi povzete glavne značilnosti trenutne ureditve, ki se nanašajo na nujni delež in prenos premoženja na zasebno ustanovo. Glede na trenutno ureditev ustanov v Sloveniji pa bi morda lahko tudi slovenski zakonodajalec lahko začel razmišljati v smeri liberalizacije na področju ustanavljanja ustanov, saj se glede na trenutno zakonsko ureditev lahko ustanavljajo le za splošno koristen oz. dobrodelen namen. Nesporno je namreč, da bi se z uzakonitvijo tega instituta v Sloveniji rešile marsikatere neprijetne situacije, kadar obstaja velika želja zapustnika, da se njegovo premoženje po njegovi smrti ohrani kot celota, pa se mora marsikdaj (zaradi zagotovitve nujnega deleža) tako razdeliti. Seveda bi bilo pri tem nujno, da se pri uzakonitvi predmetnega instituta poskrbi tudi za ustrezne davčne predpise, kot je to storila Avstrija, saj je namen zasebnih ustanov predvsem zagotavljanje sadov upravičencem v prihodnosti in ne izigravanje davčnih predpisov, ki bi na področju dedovanja omogočali ugodnejši davčni položaj, kot trenutno velja za obstoječa pravna temelja za dedovanje.

• Language: Slovenian
• Keywords: ustanove, zasebne ustanove, Avstrija, Zakon o zasebnih ustanovah, dedovanje
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2018
• PID: 20.500.12556/RUL-100205
• COBISS.SI-ID: 16101457
• Publication date in RUL: 15.03.2018

Secondary language

• Language: English
• Title: Private foundations with a focus on Austrian legislation

Abstract

Private foundations are at this time not regulated by the legislation of the Republic of Slovenia. They are, however, regulated in Austria by the Austrian Private Foundations Act. Since the adoption of the act in 1993, approximately 3,700 private foundations had been created in Austria. We found out that the main motifs for regulating private foundations were the prevention of draining Austrian capital into countries, where private foundations could have already been created, the indivisibility of family property and, lastly, supporting and giving privileges to certain persons (mostly family members). Private foundations greatly affect inheritance, which is why a description of the Austrian Laws of Succession are included in this Master’s Thesis. We also include a description of how much damages compulsory heirs can suffer, because they would not receive any inheritance, should the deceased person transfer all belongings to the private foundation. Thus, the amendment of the Law of Succession, which entered into force on 1 January 2017, describes all key characteristics of the current regulation regarding the reserved portion and the transfer of property to a private foundation. The current state of private foundations regulations in Slovenia suggests that the Slovene legislature regarding the creation of private foundations could be more lax, because as it stands, private foundations can only be created for a generally beneficial or charitable purpose. It is without doubt that many unpleasant situations, where the deceased did not wish for his property to be split after death, yet it had to have been due to the reserved portion, would be resolved, should such foundations be legitimized in Slovenia. If the foundations in question are to be legitimized, it is necessary that appropriate tax laws are set up as well, as was done in Austria, since the most important goal of private foundations is to provide results for beneficiaries and not to work around tax laws, which would yield a more favorable taxation on the field of succession, as compared to the current legal basis for inheritance.

• Keywords: foundations, private foundations, Austria, Private Foundations Act, inheritance