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ARTICLE · 06 DECEMBER 2010

Foundations and Trusts in Liechtenstein

Wanger Law and Trust Company Ltd
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Over the last 20 years foundation law has been developed mainly by court decisions. On April 1, 2009 however a new Liechtenstein foundation law has been implemented.

LiechtensteinWealth Management
Markus Wanger
Markus Wanger

Over the last 20 years foundation law has been developed mainly by court decisions. On April 1, 2009 however a new Liechtenstein foundation law has been implemented. Basically the existing foundation practice has become law since then. Aim of the new legislation was to be more transparent and to implement a survey especially on foundations with common-profit purposes. A minimum of two board members (directors) is required since then. A special authority, the foundation-surveillance-authority has been implemented, too.

The Foundation (Art. 552 PGR)

The foundation is an independent special-purpose fund, which has legal personality and is separate from the private assets of the settlor. The minimum capital of a foundation is CHF 30,000.00.

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