Trust (Trust Settlement)
Company Overview
Executive Summary
Company Forms
Company limited by shares
Trust reg.
Establishing a Company in Liechtenstein
Fees and Costs
Contact Details


Privacy Statement
The Liechtenstein trust settlement is shaped according to the English law trust.

Trusts are used in a similar manner as the foundation.
However, the trust is not a legal entity itself, but a kind of contractual relationship.

The settlor transfers movable or immovable assets or rights to the trustee with the obligation to hold and make use of this trust property against third parties in his own name as independent legal owner for the benefit of one or more beneficiaries.
The trust comes into existence with the stipulation of the trust settlement (trust deed) between the settlor and the trustee or by means of a trust letter accepted.
The trustee must keep his personal assets strictly separate from the trust property.
To ensure the observance of the provisions in the trust deed an auditor, a protector, a curator or a collator can be appointed.
The keeping of annual accounts is not obligatory.
Trusts according to foreign law can be formed in Liechtenstein.

The assets held by the trust qualifying as private asset structure are subject to an annual tax of CHF 1’800 only.
The distributions to the beneficiaries as well as the profits earned are not subject to any further tax.