Set up a foundationin Liechtenstein.
We support you with the establishment, the bank account opening and the ongoing administration of your foundation in Liechtenstein.
Taxes for foundations.
Liechtenstein offers one of the most attractive tax regimes for foundations in Europe. No inheritance substitute tax, no capital gains tax and a moderate income tax.
Income tax
Levied on the profit generated, with a minimum tax of CHF 1,800 per year. Capital gains, dividends and rental income remain tax-free.
Capital gains tax
Gains on assets held within the foundation are not subject to capital gains tax.
Inheritance substitute tax
A German family foundation pays an inheritance substitute tax every 30 years. In Liechtenstein this tax does not exist, nor does a gift tax.
Withholding tax
Distributions to beneficiaries leave the foundation without deduction of withholding tax.
Liechtenstein as a wealth location.
Review of your asset structure.
We look at your assets, your family situation and your goals and tell you openly whether a Liechtenstein foundation is the right answer.
How the establishment works.
Establishing a foundation in Liechtenstein usually takes two to three weeks.
Consultation
We analyse your situation and clarify whether a Liechtenstein foundation fits your assets and your goals.
Structuring
We develop the concept for your foundation, including purpose, foundation deed, by-laws and the provisions for the beneficiaries.
Document preparation
We prepare all documents, coordinate them with you and explain every provision before you sign.
Establishment
Notarisation and entry in the Liechtenstein commercial register take place. From that moment your foundation legally exists.
Bank account opening
We open the account for your foundation at an established bank in Liechtenstein or Switzerland and accompany the onboarding.
Transfer of assets
We support the transfer of cash, securities, shareholdings or real estate into the foundation and set up the ongoing administration.
Cost of establishing a foundation in Liechtenstein.
Several factors determine the cost of a foundation in Liechtenstein: the chosen registry, the assets involved, the number of beneficiaries, the complexity of the by-laws and the extent of the ongoing administration. In practice the range for the establishment is usually between 20,000 and 50,000 euros, plus the annual administration and the foundation capital of EUR 30,000. In the consultation we calculate your specific case.
| VIP | Premium | Basic | |
| All authority and notary fees included | ✓ | ✓ | ✓ |
| Check and reservation of the foundation name | ✓ | ✓ | ✓ |
| Preparation of the foundation deed | ✓ | ✓ | ✓ |
| Preparation of the by-laws | ✓ | ✓ | ✓ |
| Registered office in Liechtenstein | ✓ | ✓ | ✓ |
| Entry in the commercial register | ✓ | ✓ | ✓ |
| Correspondence with authorities and notary | ✓ | ✓ | ✓ |
| Beneficiary provisions across several generations | ✓ | ✓ | ✕ |
| Support with the bank account opening | ✓ | ✓ | ✕ |
| Ongoing administration for the first year | ✓ | ✓ | ✕ |
| Support with the transfer of assets | ✓ | ✕ | ✕ |
| Coordination with your tax adviser at home | ✓ | ✕ | ✕ |
| Certified documents including apostille | ✓ | ✕ | ✕ |
Let us put a number on your setup.
Tell us which assets you want to bring in and who is to benefit. You will receive a clear total price for your case.
Banking in Liechtenstein.
A Liechtenstein foundation is a familiar structure for banks in the region, which noticeably simplifies the onboarding.
We prepare your documents, present the structure to the bank and accompany every step through to the activated account. Custody accounts for securities and precious metals are possible as well.
Account opening included.
We accompany the entire account opening at established banks in Liechtenstein and Switzerland, from the first enquiry through to activation.
- Established banks in Liechtenstein and Switzerland
- Custody accounts for securities and precious metals
- Accounts in CHF, EUR and USD
- Personal contact at the bank
Frequently asked questions.
The most important questions about establishing a foundation in Liechtenstein, answered.
What exactly is a Liechtenstein foundation?
A Liechtenstein foundation is an independent body of assets with its own legal personality. It has no shareholders and no members. The assets belong to the foundation itself and are used for the purpose you define.
How much capital is required?
The minimum foundation capital is EUR 30,000 or the equivalent in Swiss francs or US dollars. In Germany a comparable foundation usually requires at least EUR 100,000.
How long does the establishment take?
From the first consultation to the fully established foundation including the bank account it usually takes two to three weeks.
Do I have to travel to Liechtenstein?
No. The establishment can be handled entirely by power of attorney. For the bank account a video call with the bank is usually sufficient.
Which taxes apply?
The income tax is 12.5% on the profit generated, with a minimum of CHF 1,800 per year. Capital gains, dividends and rental income are tax-free. There is no inheritance substitute tax and no gift tax.
Who learns about the foundation?
The foundation itself is entered in the commercial register. Foundation deed, by-laws and the beneficiaries remain confidential and are not publicly accessible.
Can I still influence the assets?
You define the rules at the outset and can, depending on the structure, reserve rights for yourself, for example through a protector. How far that influence may go depends on your own tax residence, which is why we clarify this point before the establishment.
What happens after my death?
The foundation continues unchanged. The beneficiaries receive what you have laid down in the by-laws, without probate proceedings and without the assets being divided up.