Liechtenstein · Smart Global Capital

Private wealth: foundations and trusts: Liechtenstein

Asset protection starts with a permitted legal form and real governance. Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration.

01Available instruments
02Legal constraints
03Governance and succession
04Banking perimeter

01

Available instruments

Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration

02

Legal constraints

A foundation is a legal person while a trust is a legal relationship without separate personality. Registration or deposit, independent bodies, beneficiary rights, reserved powers, UBO, trustee licensing and recognition abroad require separate analysis

Private wealth: foundations and trusts

Asset protection starts with a permitted legal form and real governance. Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration.

03

Governance and succession

A registered address and local representative do not replace effective management. Decisions, authority, contracts, expenditure, people and control over assets should support the stated function and tax position. The route covers name clearance, constitutional documents, governing bodies, local address, capital, registration or any statutory deposit, beneficial-owner data, tax registration and the required trade or financial permissions.

04

Banking perimeter

Banks, investment firms, managers, payment and e-money firms are checked in the FMA register; private banking, custody, corporate accounts and foundation or trust products depend on the institution's authorisation and client policy. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.

05

Tax map

Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts. Personal taxation depends on residence, municipality, income and wealth; foundation or trust distributions, gains, treaties, CFC rules and the beneficiary country's taxes should be analysed before assets move.

FAQ

FAQ

Where should a private wealth: foundations and trusts project in Liechtenstein start?

Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration

Can formation or account opening be guaranteed?

This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.

Why are tax and banking reviewed together?

Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.

Related routes

Company formation
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Bank accounts and private banking
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Relevant practice
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Official sources

Legal review

This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.

01

Liechtenstein National Administration — company formation

Liechtenstein: Private wealth: foundations and trusts

Open primary source
02

Office of Justice — foundation deposit

Liechtenstein: Private wealth: foundations and trusts

Open primary source
03

Office of Justice — trust relationship

Liechtenstein: Private wealth: foundations and trusts

Open primary source
04

Fiscal Authority — legal-entity income tax

Liechtenstein: Private wealth: foundations and trusts

Open primary source
06

FMA Liechtenstein — register of licensees

Liechtenstein: Private wealth: foundations and trusts

Open primary source

Smart Global Capital

Private wealth: foundations and trusts: Liechtenstein

Asset protection starts with a permitted legal form and real governance. Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration.

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