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Yes No Only if above debt claim threshold | |
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Settlor is not deemed as beneficial owner Delays applying savings tax until actual distribution Can take advantage of debt claim threshold exemption | |
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Yes No Only if its cumulative | |
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Yes No Only if payments commence less than 5 years after subscription | |
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Yes No If founder is deceased | |
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The net flow None The fixed rate flow | |
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Yes Only on income secured immediately after breaching the threshold No | |
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Only if actual performance is linked to less than 25% interest Yes No | |
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Yes No Only if the derivative is funded | |
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Yes No Only if future potential beneficiaries are EU residents | |
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Fund Trust Insurance policy | |
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Only if it is a non-legal non-UCITS Yes No |