Liechtenstein International Trust

Liechtenstein is the only civil law jurisdiction which has adopted largely Anglo-Saxon trust legislation (contained in the PGR Code), although, unlike the common law trust, there is no bar against an accumulation of income, nor against perpetuities.

Liechtenstein is home to a thriving business in trust management. Although other local corporate forms offer partial substitutes for the trust, it remains a highly effective means of asset protection, and non-Anglo-Saxon clients are often more comfortable with Liechtenstein as a jurisdiction than they might be with, for instance, an ex-British colony.

 

Key Features

Liechtenstein International Trust

Corporate Details

General

  • Type of entity

International Trust

  • Type of law

Follow English law/As per Trust Deed

  • Our time to establish a Trust

2 weeks

  • Taxation of trust assets

Trusts are taxed annually on their capital value at 0.075%

  • Double Taxation Treaty access

No

  • Change of Domicile permitted

Yes

  • Restriction on Investment of Trust asset

No

  • Succession

As per Trust Deed

Settlor

  • Requirements

Should not be a resident of Liechtenstein

  • Qualifications

A trustee, a beneficiary or a protector of the trust.

Beneficiary

  • Requirements

Should not be a resident of Liechtenstein

  • Qualifications

A trustee, a beneficiary or a protector of the trust.

  • Property

Should not include immovable property situated in Liechtenstein

  • Jurisdiction

Liechtenstein Supreme Court

  • Forced heirship applicable

No

Trust asset

  • Restriction on type/amount

No, except property situated Liechtenstein

 Trustee   

  • Minimum number

1 if corporate and 2 or more if not corporate

  • Qualification

No domestic trustee is required

Accounts

  • Requirement to file

Yes

  • Publicly accessible

No