Jurisdiction · Europe

Liechtenstein

Foundations and trust structures with EEA access and Swiss-grade discretion.

Liechtenstein silhouette
Overview

Liechtenstein is the only civil-law jurisdiction that offers both the Anstalt and the Stiftung — vehicles designed for dynastic wealth-holding rather than trading — inside the European Economic Area. That combination gives families EEA market access with a legal tradition built around private wealth over more than a century.

It is a compliant, expensive and conservative jurisdiction. Fiduciaries are licensed, AML is enforced, and the price of entry filters out casual structures. Families that want a hundred-year vehicle rather than a cheap wrapper come here.

Typical use-cases

Where Liechtenstein fits

  • Private foundations
  • Succession planning
  • Asset protection
Banking

Banking landscape

LGT, VP Bank, Bank Frick and Neue Bank serve international clients with a genuine private-wealth profile. Minimums typically start around CHF 1m for private banking relationships; Bank Frick is notably open to blockchain and fintech businesses. Documentation standards are Swiss-equivalent.

Tax

Tax & reporting

12.5% flat corporate income tax with a minimum of CHF 1,800. Private Asset Structures (PVS) that hold only passive assets and do not trade pay only the minimum charge. No capital gains tax on qualifying participations, no withholding tax on dividends and no inheritance or gift tax.

Substance

Substance & register visibility

Foundations require a licensed Liechtenstein trustee on the council, which itself provides substance. Beneficial ownership is registered but not publicly searchable. Liechtenstein participates fully in CRS and has an extensive TIEA network, so this is confidentiality within the law, not secrecy from it.

Decision

When to pick this jurisdiction

Pick Liechtenstein when the objective is multi-generational succession, asset protection under a civil-law foundation, or a private asset structure that must sit inside the EEA and satisfy European counterparties.

The director's view

Written up as a comparative shortlist.

Every Liechtenstein recommendation is delivered as a comparative memorandum — substance defensibility, banking access, treaty coverage, register visibility, cost to maintain and reputational risk — so the client can see the trade-offs before committing.

Next step

Considering Liechtenstein? Get a written comparison first.

Answer six questions and a director will come back with a shortlist, indicative costs and banking route.

Frequently asked

Questions we hear on every Liechtenstein intake.

Foundation or trust in Liechtenstein?
Liechtenstein recognises both. A Stiftung (foundation) suits civil-law families who want a separate legal person; a trust suits families already familiar with common-law structuring or with common-law beneficiaries.
What does a Liechtenstein foundation cost?
Set-up is typically CHF 15,000–30,000 with annual trustee and administration costs of CHF 10,000–25,000, depending on complexity and asset types.
Is Liechtenstein in the EU?
No, but it is an EEA member, so it has single-market access for goods, services and capital without being an EU member state.