In the ever-evolving landscape of international tax law, the Directive on Administrative Cooperation (DAC), particularly its seventh iteration, DAC7, emerges as a pivotal development...

The process of registering a European Company (Societas Europaea, SE) in Liechtenstein is a complex one that requires careful planning and execution.

The "Alpine Malta" attracted the attention of the international and especially the European crypto-community, when it announced it was to be one of the first countries in the world...

When the European Banking Authority ("EBA") released its 34 page No Action Letter on 10 June 2025, it did rather more than grant a temporary supervisory reprieve to crypto asset service providers ("CASPs") transacting electronic money tokens ("EMTs").

Liechtenstein has reached a historic milestone in financial regulation: for the first time, the jurisdiction has established a dedicated covered bond regime

The execution procedure, also known as debt recovery, is a legal process that allows a creditor to enforce a claim against a debtor. In Liechtenstein, this process is governed by the Execution...

Wer heute Stiftungen, Trusts oder andere Vermögensstrukturen errichtet, stellt nicht nur steuerliche und erbrechtliche Fragen, sondern ebenso die Frage nach dem Schutz sensibler Informationen.

Anyone establishing foundations, trusts or other wealth structures today does not only address tax and inheritance questions. An equally important issue concerns the protection of sensitive information. The focus lies on legitimate privacy, personal security and protection against misuse, rather than the concealment of unlawful circumstances.

Mergers, acquisitions, and corporate transformations in Liechtenstein occur within a unique nexus of domestic law and European Economic Area (EEA) frameworks.

DORA, a comprehensive regulatory framework, applies universally to nearly all supervised institutions and entities within the European financial sector.

Under US civil procedure law, it is permissible to waive "personal" service of court documents, i.e., service of such documents through the ordinary channels of authority, and instead allow private service, e.g., between the parties by mail.

Nach US-Zivilverfahrensrecht ist es zulässig, auf die »persönliche« Zustellung gerichtlicher Schriftstücke, dh die Zu- stellung solcher Schriftstücke über den ordentlichen Behördenweg, zu verzichten und stattdessen private Zustel- lungen, zB zwischen den Parteien über den Postweg, zu erlauben.

The realm of digital finance and its fast-paced developments have been remarkable over the past years. A particular aspect of note has been the rise of cryptocurrencies and their interaction...

1) The Principality of Liechtenstein is a confederation of two regions comprising eleven municipalities. The Principality of Liechtenstein shall serve the people living within its borders so that they may live together in freedom and peace.

Anyone wishing to preserve wealth across generations requires clear structures that continue to function after death and are not eroded by family conflicts or unforeseen claims. The transfer of assets into a Liechtenstein foundation or a Liechtenstein trust is an internationally established instrument for this purpose. In such planning, forced heirship claims by statutory heirs regularly arise, as well as the question of how these can be addressed and managed.

In the dynamic and ever-evolving domain of financial services the legislative framework governing payment services plays a pivotal role in shaping the operational landscape for financial institutions.

The rapid increase in regulatory requirements in European banking supervision law has made internal audit (hereinafter ›IA‹), more than ever, a third line of defense.

Im Rahmen einer mehrteiligen Artikelserie werden zunächst wesentliche öffentlich-rechtliche Eckpunkte, daran anknüpfend einzelne zivilrechtliche Details des Regimes des TVTG, das seit 1. Jänner 2020 die Erbringung von VT Dienstleistungen in Liechtenstein reglementiert, beleuchtet. Im zweiten Teil wird der Geltungsbereich des ( auf sichtsrechtlichen Teils des ) TVTG analysiert.

As of February 2, 2026 | 3rd Edition

Art 39 iVm Art 43 Abs 1 TVTG betraut die FMA mit der Aufsicht über VT-Dienstleister » und der Durchführung der damit verbundenen gesetzlichen Bestimmungen «. Dazu zählt, wie sich aus Art 43 TVTG ergibt, auch die TVTV 1 ( LGBl 2019.349 ), welche Teile des TVTG präzisiert.