Setting Up a Trust in Liechtenstein

Yes. A trust is still created by a written agreement between settlor and trustee, or by a declaration the trustee accepts in writing; where the settlor is also the trustee, no separate acceptance is needed (PGR Art. 899(1)-(2)). From 1 July 2026 a private-benefit trust must name at least one information-entitled person and a successor.

A trust created for more than twelve months is filed for entry within 30 days, or its deed is deposited. The application holds no settlor or beneficiary data. Entries are public; supporting documents open to a person who makes a legitimate interest credible. A deposited deed is open only to the depositor and the person authorised.

A trust reports its beneficial owners to the Office of Justice within 30 days of entry or deposit. Who may see that data now is not settled in the sources: since the cyberattack of 30 July 2026 external access is limited, identification is in person in Vaduz, and deadlines that cannot be met remain suspended.

No. Forming a trust for third parties and acting as trustee by way of business need an FMA licence, and doing so without authority is an offence (TrHG Art. 80(1)). LFT prepares the file and coordinates; a licensed Liechtenstein trustee, named in the engagement letter, forms the trust, acts as trustee and files.

It depends on the trustee, not on where the settlor lives. If no trustee is a resident person or a legal entity seated in Liechtenstein, a Repräsentant must be appointed: an EEA national permanently resident in Liechtenstein, or a domestic legal entity that appoints one. The Repräsentant may file the register application or deposit the deed.

The comparison is by criteria, not a recommendation. A trustee holds a trust's property in its own name. A Treuunternehmen is formed with or without legal personality and needs a trust fund of at least CHF 30,000. A charitable trust is supervised by STIFTA. A foundation is a separate vehicle, covered in the guide linked above the table.

Existing charitable trusts are notified to STIFTA by 31 December 2026, and a charitable trust whose deed was deposited under the old law is filed for entry in the same period. Existing private-benefit trusts have until 31 December 2027 to amend the documents, appoint an entitled beneficiary as first information-entitled person or apply for a court-appointed auditor.

It can be the settlor, a beneficiary (not in a purpose trust) or another person the settlor determines. If the deed names none, its rules fail, or accounting proves impracticable, the trustee must apply to the Landgericht for an auditor within three months of learning of the defect (PGR Art. 928c). The person is informed within 30 days of appointment.

Yes. The settlor may provide for further power holders beside the trustee, for example to fix a distribution or supervise the administration (PGR Art. 917 para. 3a). The deed must state any hint that they are or may be provided for; such a person may also be named information-entitled person or successor. The statute does not use the word protector.

This page states no tax result of a trust. Whether a particular trust is taxed, and how, depends on its form and on the people involved, and the sources leave the position of an individual trust open. Questions such as a tax ruling requested from the Liechtenstein tax administration are coordinated with a licensed trustee.

Any part of the assets can go under a named trustee; moving them still follows their form rules (PGR Art. 899(4)). The sources name no list of excluded assets, so none is given here. Unless the documents say otherwise, investment is limited to Art. 913(1) forms, except for property of persons or entities resident or seated abroad (Art. 913(4)).

The law fixes no time for the whole set-up, only periods for single steps, among them 30 days for entry or deposit. Official fees under the GbHr-GebV (version of 1 August 2024): trust entry CHF 300 base fee, deposit CHF 300, entry of a Repräsentant CHF 30. LFT's and the trustee's fees are on request.