Liechtenstein Foundation Setup and Administration

Forming a foundation for third parties is a trustee activity under the Trustee Act (Art. 2(a)), as is taking an Art. 180a board mandate by way of business (Art. 2(b)); acting without a licence is an offence (Art. 80(1)). We collect your documents and prepare the draft; a licensed trustee, named in your engagement letter, performs the reserved acts.

It depends on the path. A registered foundation is entered in the commercial register. For a non-registered private foundation, only the depositor and the persons the depositor authorises can request the papers; third parties receive only part of the notice data, by official certificate from the Office of Justice.

Only what the deed reserves. A founder can reserve revocation and amendment rights; they cannot be assigned or inherited, and a founder that is a legal person cannot reserve them. Which rights to reserve is a drafting decision you take with the licensed partner before signing, not a default.

That depends on what the deed reserves. When the council receives a permitted revocation by the founder, it must resolve the dissolution of the foundation. If the deed is silent on the use of the assets after a revocation, the founder counts as the ultimate beneficiary of those assets.

Only the foundation's assets are liable for its debts, but heirs or creditors may challenge the transfer to the foundation like a gift. In a family foundation the founder may shield a beneficiary's free-of-charge entitlement from that beneficiary's creditors. The law states both limits, and the deed is drafted with them in view.

The Tax Act sets a minimum income tax of CHF 1,800 a year, with exceptions. A structure that the Tax Administration recognises as a private asset structure pays only that minimum and is not assessed. Qualification is decided case by case, and tax advice is given by a licensed trustee.

Council members who do not deposit a formation or change notice can be fined up to CHF 10,000. A deliberately wrong declaration carries a fine of up to CHF 50,000 and a negligent one up to CHF 20,000. A licensed confirmer who gives a wrong confirmation is treated the same way.

The first report is due within 30 days of the entry or the notice, and changes within 30 days of knowledge. Since the cyberattack of 30 July 2026, access to the register is limited: from 5 October 2026 users identify in person in Vaduz, and deadlines that cannot be met because of the limited access remain suspended (status 2026-11-04).

Charitable foundations, and private foundations that run a business in commercial form on a special-law basis, must be entered; other private-benefit foundations may be but need not. A foundation that is not entered deposits a formation notice with the Office of Justice, and third parties see only part of it.

The council manages and represents the foundation, has at least two members, and legal persons may be members. Where Art. 180a applies, one member entitled to manage and represent must hold a licence under the Trustee Act. Whether your planned council meets that rule is a question for the licensed partner.

The declaration holds the mandatory content. A supplementary deed exists only if the founder reserved it and may hold parts that need not go into the declaration. Regulations may be issued by the founder, the council or another organ if the deed reserves this, and the founder's regulations prevail.

The minimum capital is CHF 30,000, and it may also be raised in euro or US dollars. The deed must dedicate assets at least equal to the minimum capital, and the council confirms that the capital is at the foundation's free disposal before the entry or the notice.

The comparison table above sets out the statute facts: how each is created, entered and attributed for tax. Which form fits is advice a licensed Liechtenstein trustee or lawyer gives. A private-benefit foundation can be converted into a foundation-style Anstalt only if its deed reserves this.

Charitable foundations are supervised; a private-benefit foundation only if its deed says so. The authority is the Office of Justice, acting as the Stiftungs- und Trustaufsichtsbehörde, the name in force since 1 July 2026. For a supervised foundation, the court appoints an independent audit body.

A registered foundation pays the register entry of CHF 700; a non-registered one pays the notice deposit of CHF 300. Each signing authority adds CHF 30, each function CHF 20, each certificate CHF 15. The formation levy and the annual minimum income tax come on top; our fee is on request.