Setting Up a Trust in Liechtenstein

No. Acting as a trustee for third parties is reserved to licence holders. ABB prepares the file and coordinates the work. A licensed Liechtenstein trustee, named in the engagement letter, forms the trust, acts as trustee and files it. ABB itself does not act as trustee.

A trust over twelve months is filed for register entry or its deed deposited. The register list holds no settlor or beneficiary data. Register entries are public; applications and supporting documents can be inspected by anyone who makes a legitimate interest credible (HRV Art. 18(1)). A deposited deed can be inspected only by the depositor and the person they authorise.

The beneficial owners of the trust are reported to the Office of Justice (Amt für Justiz) in electronic form, and the register entry itself carries no settlor or beneficiary data. Since the cyberattack of 30 July 2026, external access to the beneficial-owner register is limited and identification is in person at the counter in Vaduz.

This page states no tax result for a trust. Whether an individual trust falls under the rule for special asset dedications without legal personality is open, so the tax position is assessed case by case by a licensed adviser, for example through a ruling request to the Liechtenstein tax administration.

Yes. The reform in force since 1 July 2026 defines charitable and private-benefit trusts. A private-benefit trust names at least one information-entitled person and a successor in the deed or in a supplementary deed. For a charitable trust the supervisory authority holds the information role by law.

If no trustee is a resident person or a legal entity seated in Liechtenstein, a representative (Repräsentant) must be appointed. It is an EEA national permanently resident in Liechtenstein, or a domestic legal entity that names such a person. The trustee's residence or seat decides the question, not your own.

Charitable trusts: notify STIFTA with a register extract by 31 December 2026, and file for register entry if the deed was deposited under the old law. Private-benefit trusts: by 31 December 2027, amend the documents, appoint an entitled beneficiary as first information-entitled person, or apply for a court-appointed auditor. The trustee then confirms to the Amt für Justiz.

It can be the settlor, a beneficiary (not in a purpose trust) or another person the settlor names, one or several in succession. If no valid person is named, the trustee applies to the Landgericht for an auditor within three months of learning of the defect. The trustee informs the person in writing within 30 days of appointment.

The trustee holds the trust property in its own name as an independent legal holder, for beneficiaries or for a purpose. A trust enterprise (Treuunternehmen) is formed with or without legal personality and needs a trust fund of at least CHF 30,000. The foundation is a separate structure, covered in Liechtenstein foundation law.

Identity documents of the settlor and of each beneficial owner, information on the origin of the assets, and a description of the trust property. The trustee records the data in its due-diligence forms, and you confirm it by signature or by an equivalent procedure that identifies you and secures the integrity of the data.

The settlor may place any part of their assets under a trustee they name and set the conditions, including a reversion to the settlor or to the settlor's successors. Form rules of the asset type still apply to the transfer, so documents showing title are needed. The trustee also checks the origin of the assets.

Yes. A trust under foreign law may be set up in Liechtenstein, with the foreign rules written into the deed and disputes decided by a mandatory arbitral tribunal. The trustee is a licensed Liechtenstein trustee named in the engagement letter, and ABB coordinates the drafting with that trustee.

A trust ends as the trust deed provides, and also when the trust property is lost and no replacement takes its place. A court may dissolve a trust in non-contentious proceedings on the same conditions as for a foundation. A trustee who breaches the trust documents is personally liable to the settlor with all of the trustee's own property.

No official period covers the whole set-up, so no duration is given; single steps do, such as 30 days from creation for a trust over twelve months. Base fees are CHF 300 for a register entry and CHF 700 for a trust enterprise; a deposit is CHF 300. These statutory fees are not the price of ABB or the partner.