Liechtenstein, Switzerland's small neighbour and known in the region as das Ländle, is one of Europe's leading locations for private wealth structures. The articles collected here explain the Liechtenstein foundation and the family foundation, the trust and the trust enterprise, the establishment (Anstalt), the rights a founder can reserve, the tax status of a private asset structure, and the administration by licensed Liechtenstein trust companies. They show how Liechtenstein structures work together with Swiss banks and Swiss tax rules, and when they are a better choice for international families than a Swiss or offshore structure.
Liechtenstein, known in the region as das Ländle, shares the Swiss franc and a customs union with Switzerland but has its own legal system, with a foundation law, a trust law and legal forms designed for private wealth. Its trust companies work closely with Swiss banks.
For families from outside Europe, Liechtenstein combines a civil law system with a long tradition in private wealth structures, membership of the European Economic Area and close economic ties with Switzerland. Its Persons and Companies Act of 1926, the Personen- und Gesellschaftsrecht, created legal forms that remain in use today and are familiar to Swiss banks.
The foundation is the best-known Liechtenstein vehicle. It has legal personality, can hold assets for family members over generations and can be designed with a foundation council, a protector and detailed by-laws. Since the reform of foundation law in 2009, the rules on supervision, the rights of beneficiaries and the powers reserved to the founder have been set out in more detail.
Liechtenstein structures are frequently combined with Swiss banking and Swiss operating companies. Before choosing, families should consider the tax residence of founders and beneficiaries, reporting under the automatic exchange of information, the recognition of foundations and trusts in their home countries and the cost of administration, because a structure that works well in Europe may be treated differently in Asia or Africa.
The articles explain the Liechtenstein foundation and family foundation, the trust and the trust enterprise, the establishment, the private asset structure tax status, and how Liechtenstein structures compare with Swiss and offshore alternatives.
The Liechtenstein establishment (Anstalt) explained
The Anstalt is a flexible Liechtenstein entity without members or shares. How founder's rights work and when it suits holding participations or real estate. Read more Private Client · LiechtensteinPrivate asset structures (PVS) in Liechtenstein
The PVS regime lets passive Liechtenstein entities pay only the minimum tax of CHF 1,800. Who qualifies, what activities are excluded and how the status is obtained. Read more Private Client · LiechtensteinAsset protection with Liechtenstein structures: what is realistic
Liechtenstein foundations can protect family wealth within limits. A sober look at creditor challenges, forced heirship claims and why undeclared assets are never safe. Read more Private Client · LiechtensteinGovernance of a Liechtenstein foundation
Foundation council, protector, control body, by-laws and letters of wishes: how a Liechtenstein foundation is governed and how families avoid creating a sham structure. Read more Private Client · LiechtensteinMoving to Switzerland with a Liechtenstein foundation
When a founder or beneficiary moves to Switzerland, a Liechtenstein foundation can be taxed very differently. Revocable versus irrevocable structures, distributions and gift tax. Read more Private Client · LiechtensteinLiechtenstein structures and Swiss bank accounts
How Swiss banks onboard Liechtenstein foundations, establishments and trusts: Form S and Form T, KYC on founders and beneficiaries, and automatic exchange of information. Read more Private Client · LiechtensteinLiechtenstein trusts: the trust in a civil law country
Liechtenstein was the first civil law country to adopt the trust. Since 1926 its Persons and Companies Act has contained… Read more Private Client · LiechtensteinThe Liechtenstein family foundation: formation, founder's rights and tax
The family foundation is the structure for which Liechtenstein is best known. It holds the family's wealth as an independent… Read more Private Client · LiechtensteinLiechtenstein structures: foundations, trusts and establishments for private clients
Liechtenstein, Switzerland's small neighbour between the Rhine and the Alps and known in the region as das Ländle, is one… Read more