A very modest tax regime with special advantages for private asset structures, i.e. legal entities and trusts which do not pursue any economic activity;

A company law which offers next to the ordinary kind of companies like the company limited by shares ( Aktiengesellschaft/AG) those specifically designed to serve the needs coming along with holding of assets, namely the foundation (Stiftung) and the establishment (Anstalt);

The institute of trusts shaped according to the English law trust;