The Trust

The Principality of Liechtenstein is the only continental European country to have included the common law trust in its legal system.

The trust is established by assigning assets to a trustee, subject to the condition that these assets will be administered in accordance with the wishes of the settlor, with any dividends benefiting specific individuals or institutions. Within the framework of the administration of the assigned assets, the trust may at any time acquire stakes in companies and exercise holding functions.

As in the case of the foundation, the trust can be used to secure assets over the long term and to settle the estate of the settlor.

The assets are not held by a legal entity. Instead, a contractual relationship is established with the trustee. However, the assets assigned to the trustee no longer form part of the assets of the settlor.

Der Treugeber kann einerseits sich selbst zu Lebzeiten als Begünstigten bezeichnen und andererseits regeln, wie die Vermögenswerte nach seinem Tod verwendet werden sollen.

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