2/19/2026 - Others
One hundred years of legal foresight and economic influence.
Liechtenstein is marking a very special anniversary in 2026 with the Persons and Companies Act celebrating its 100th anniversary. Since it came into force in February 1926 it has been – alongside tax law – one of the key cornerstones of Liechtenstein’s legal and economic system. Hardly any law has had such a lasting impact on the country’s development as the PGR. At the same time, its entry into force also marked a break with the “Austrian reception” and a turn towards Switzerland.
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10/2/2025 - Others
We bid farewell to Dr. iur. Beat Graf as he enters his well-deserved retirement after 21 years of dedicated service, the last ten of which were as President of the Board of Trustees. During his tenure, Dr. Graf shaped the fortunes of our Board of Trustees with foresight, integrity, and a great sense of responsibility, contributing significantly to the successful development of ATU.
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6/25/2025 - Information letters
In the latest IFC Review 2025, Hansjörg Wehrle LL.M., Member of the Board of Trustees and lic. iur. Oliver Schmidt LL.M., Vice Director of Allgemeines Treuunternehmen (ATU) share why Liechtenstein stands out as a resilient and forward-looking financial centre.
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6/2/2025 - Information letters
In issue 2/2025 of the magazine PRIVATE, you will find an informative article on the topic Tax exemption for charitable foundations – the canton of Zurich on the fast lane?
Through a comprehensive reform of the tax framework, the Canton of Zurich is strategically strengthening its position in the foundation sector.
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3/17/2025 - Information letters
Professional trustees in Switzerland have been required to obtain a licence from the Swiss Financial Market Supervisory Authority (FINMA) for some time now.
What does this mean for Swiss trustees?
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12/11/2024 - Information letters
In issue 4/2024 of the business magazine PRIVATE, you will find an informative article on the topic "Global Leader in Investment Funds."
Investment funds continue to play a critical role in the global financial landscape. As financial markets grow more complex and new asset classes emerge, fund managers and investors face a challenging mix of legal, tax and regulatory requirements. In his article which appeared in the latest Business Magazin PRIVATE, Jerome Rubin-Delanchy, CEO, ATU Advisory Services AG in Zurich, explores the evolving landscape of global investment funds, focusing on the British Virgin Islands (BVI), which has emerged as a leading hub, especially for alternative investments and digital assets.
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9/10/2024 - Information letters
Merco Trustees Ltd in Zurich, which is part of the international ATU group, has recently been granted the trustee Licence pursuant to the Financial Institutions Act (FinIA) by the Swiss Financial Market Supervisory Authority (FINMA).
The ATU group (Allgemeines Treuunternehmen) is an internationally operating trust enterprise with its headquarters in Liechtenstein and established local networks at a global level. The ATU group provides the following services in particular:
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5/13/2024 - Information letters
Hansjörg Wehrle, member of the Board of Trustees of Allgemeines Treuunternehmen (ATU), in an interview with IFC Review.
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4/9/2024 - Others
5 April 2024 was a special day – ATU celebrated its 95th anniversary!

This means almost 100 years full of stories, successes, and moments together. We want to use this milestone to express our truly heart-felt thanks:
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1/12/2024 - Information letters
ATU Charity Foundation PCC was established in 2019 by Allgemeines Treuunternehmen (ATU) on the occa-sion of its 90th anniversary.
This structure constitutes an umbrella organization for the pursuit of charitable purposes. As such, it serves patrons who do not wish to set up their own foundation for their charitable giving, but prefer to join an already existing umbrella foundation by means of opening a cell.
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