How To Register A Trust In Uganda

What Is A Trust?

The main purpose of a trust is to transfer assets from one person to another. Trusts can hold different kinds of assets. Investment accounts, houses and cars are examples. One advantage of a trust is that it usually avoids having your assets (and your heirs) go through probate when you die.

How To Register A Trust In Uganda

Document Required for Trust Registration

  1. Covering letter for Trust registration to the Official having Jurisdiction.
  2. Application Form in Form – Schedule II – Duly Notarised (Download Application for Trust Registration – Maharashtra)
  3. Court fee stamp of Rs.
  4. Certified copy of Trust deed.
  5. Consent letter of Trustees.

The Requirements For The Incorporation Of A Trustee

1. An application letter
2. a resolution
3. Minutes of the General meeting forming the Trust
4. attendance list of the meeting
5. Trust deed/ constitution in triplicate
6. Partilucars of the new trustees
7. Passport photos and specimen signatures of the trust members
8 Payment of fees – Ug shs 65,000,000.

Once you have all the above, make your submission to the Ministry.Your request is now considered answered, unless otherwise.

How much money do you need to set up a trust?

If you create a trust that takes effect while you are alive – known as a living trust or inter vivos trust – it will cost at least Ugx 3550112.00 to set up and establish. For a large trust, you will need to appoint a trustee to oversee it and manage investments held within the trust.

What Are The Requirements To Start A Trust?

  • Trust Deed on stamp paper of requisite value (as stated above)
  • Two passport size photograph & self attested copy of the proof of identity of the settler.
  • Two passport size photograph & self attested copy of the proof of identity of each trustee.
  • Signature of settler on all the pages of the Trust Deed.

Where Do I Register A Trust?

A trust will always be registered with reference to the Master of the High Court’s office where it was registered. Each Master of the High Court’s office has its own sequence of numbers for every year. Decide whether you want a discretionary or a vested trust.

How Many Members Are Required To Form A Trust?

While only two individuals are required to form a trust, a minimum of seven individuals are required to form a society. The applicants must register the society with the state Registrar of Societies having jurisdiction in order to be eligible to apply for tax-exempt status.

What Are The Types Of Trust?

  • Revocable Trusts.
  • Irrevocable Trusts.
  • Testamentary Trusts.

What Are The Disadvantages Of A Trust?

  • Costs. When a decedent passes with only a will in place, the decedent’s estate is subject to probate.
  • Record Keeping. It is essential to maintain detailed records of property transferred into and out of a trust.
  • No Protection from Creditors.

Do Trusts Need To Be Registered?

Trusts that hold property will, like other trusts, only need to be registered if the trustees incur a liability to tax. Thus, if the property is occupied by a beneficiary – and is not income-producing – no requirement for registration will exist unless a taxable event occurs for IHT, CGT or SDLT purposes.

Who Is Author Of Trust?

A trust typically involves three parties a settlor, also known as the author of the trust, a trustee and a beneficiary. A trust gets created when the settlor hands over any property to the trustee to be used and employed for the benefit of the beneficiary.

Who Can Execute A Trust?

According to section 10 of Uganda Trusts Act 1882 states that “Every Person capable of holding property may be a trustee; but, where the trust involves the exercise of discretion, he cannot execute it unless he is competent to contract.”Thus trustee holds a fiduciary position.

Who Can Be A Trustee?

Most people can become trustees. Trustees generally need to be over the age of 18. They cannot have been previously disqualified as a trustee or company director, be an undischarged bankrupt or have certain unspent criminal convictions.

What Is The Maximum Number Of Trustees?

If a new trustee is appointed using the statutory power under Section 36(6) of the Trustee Act 1925 there can be a maximum of 4 trustees.

How Long Does It Take To Set Up A Trust?

Provided all parties (i.e. trustees and settlor) are available and agreeable to set up the family trust, it’s a quick process to legally establish the trust. It’s possible to set up a family trust within 1-2 business days in normal circumstances which includes an allowance for taxation and legal advice to be sought.

How Do You Structure A Trust?

  1. Specify the purpose of the Trust.
  2. Clarify how the Trust will be funded.
  3. Decide who will manage the Trust.
  4. Legally create the Trust and Trust documents.
  5. Transfer assets into the Trust.
  6. Not choosing the right Trustee.
  7. Not being clear about the goals of the Trust.
  8. Not including asset protection provisions.

What Is The Minimum Number Of Trustees A Trust Must Have?

Every trust must have at least one trustee who holds the trust property for the benefit of the beneficiaries. In a financial context, investments and insurance policies are often written in trust and, as such, also require trustees.

What Type Of Trust Is Best?

  1. Revocable Trusts. One of the two main types of trust is a revocable trust.
  2. Irrevocable Trusts. The other main type of trust is a irrevocable trust.
  3. Credit Shelter Trusts.
  4. Irrevocable Life Insurance Trust.