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The most important business entities

Liechtenstein law offers many possibilities for the investment and management of wealth, succession planning, asset protection and the handling of international business. The legal basis for the establishment of companies, foundations and trusts in Liechtenstein is regulated by the Persons and Companies Act (PGR), the Trust Enterprises Act (TrUG) and the Tax Act (SteG).

Among the most prominent business entities in Liechtenstein feature the following:

An Aktiengesellschaft is suitable in particular for commercial purposes, trade business or as a holding company.

Establishment (Anstalt)
An Establishment under Liechtenstein law is a specific legal form suitable for commercial purposes, wealth investment and management, and as a holding company.

Private and non-profit foundation (Stiftung)
A foundation can be created for various purposes such as for the management and protection of family wealth or the support of family members. It can also be structured as a non-profit institution or as a holding company. Legal certainty and governmental supervision of non-profit foundations characterise Liechtenstein’s foundation law, which is based on asset protection.

Trust Enterprise (Treuunternehmen/Trust reg.)
The Trust Enterprise is a legal entity in Liechtenstein based on trust law. It has a structure similar to that of the Liechtenstein Establishment, in that it can be used for the investment and management of wealth, commercial purposes, or as a holding company.

Trust settlement (Treuhänderschaft)
Similar in use to the Liechtenstein foundation, the trust settlement permits a flexible arrangement analogous to the Anglo-Saxon trust settlement and can be used in the same manner for estate planning, etc.

Partnerships (Kollektiv- und Kommanditgesellschaft)
Liechtenstein also recognises partnerships (Kollektiv- und Kommanditgesellschaft) which compare with limited partnerships. They are transparent in terms of taxation and can be used for all types of business.

Further information about the various business entities can be found in our specialised publications.

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