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ARTICLE · 30 MAY 2009

The New Liechtenstein Foundation Law

Allgemeines Treuunternehmen
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On 26 June 2008 the Liechtenstein Parliament passed the new foundation law. The new Foundation Act (hereafter referred to as the StiG), together with the amendments to the Law on Persons and Companies (PGR), was published on 26 August 2008 in the Liechtenstein Law Gazette No. 220/2008.

LiechtensteinWealth Management
Dr. Thomas Zwiefelhofer
Dr. Thomas Zwiefelhofer

1.1. INTRODUCTION

On 26 June 2008 the Liechtenstein Parliament passed the new foundation law. The new Foundation Act (hereafter referred to as the StiG), together with the amendments to the Law on Persons and Companies (PGR), was published on 26 August 2008 in the Liechtenstein Law Gazette No. 220/2008. It comes into force on 1 April 2009 subject to transitional periods (see under Point 8).

It has long been one of the intentions of the Liechtenstein Government and the legislature to introduce statutory amendments which reflect the various rulings passed by the country's high court which had brought about changes in the foundation law, a law which had been in existence for 70 years. In addition, the aim was not only to put a stop to what were in some cases rather questionable developments that had been adopted into practice by the foundation law on the basis of a wide-ranging reference norm to the Law on Trust Enterprises (TrUG), but also to create clarity with

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