• Liechtenstein Trust

  • Legal Framework

    Trusts in Liechtenstein are governed by the Law governing Persons and Companies (PGR Law).

  • Registration Requirements

    Registration of a Trust in Liechtenstein is optional.

  • Settlor

    The Settlor does not need to be a permanent resident of Liechtenstein.

  • Beneficiary

    The Beneficiary does not need to be a permanent resident of Liechtenstein.

  • Trustee

    At least 1 trustee should be local and licensed.

  • Protector

    The appointment of a Protector is optional.

  • Perpetuity Period

    There is no maximum duration for trusts in Liechtenstein.

  • Property

    There is no restriction on the property of a Liechtenstein Trust.

  • Confidentiality

    Registration of a Trust in Liechtenstein is optional and therefore the details of the Settlor and Beneficiaries are not disclosed to any person other than the Trustee.

    In addition, even in the event of registration, the names of settlor and beneficiaries do not need to be disclosed.

  • Taxation

    Trusts in Liechtenstein are exempt from taxation in Liechtenstein.

    There is no withholding tax on payments to Trust Beneficiaries who are not resident in Liechtenstein.

  • Asset protection

    A Trust in Liechtenstein will not be void or voidable in the event of the Settlor's bankruptcy or liquidation thus achieving asset protection from creditors. However, the Trust may be set aside by its Creditors if it is proven to the satisfaction of a Liechtenstein court that the trust was made by the Settlor with the intent to defraud its creditors.

  • Reporting Requirements

    There are no reporting requirements for a trust in Liechtenstein.