Liechtenstein offers one of the most diverse structural landscapes in the German-speaking world: foundations, trusts, establishments and further vehicles under a single legal framework designed equally for international private clients and non-profit organisations.
Mairhofer Advokatur guides you through the selection, formation and ongoing governance of these structures, from a straightforward family foundation to a complex trust arrangement.
Where the legal work ends, the fiduciary work begins: in close collaboration with Lumen Advisory, we ensure that your structure is not only legally sound but also professionally managed.
Two independent disciplines. One shared mandate.
What we do
- Choosing the right structure (foundation, trust, establishment or company) to fit your family, assets and goals
- Setting up family, charitable and mixed foundations, including articles, by-laws and regulations
- Registration in the Commercial Register or deposit with the Office of Justice (Amt für Justiz)
- Ongoing governance: foundation council, protector, beneficiary arrangements and the adjustment of existing structures
- Non-profit organisations: formation, articles and cooperation with the Foundation Supervisory Authority
- Cross-border questions where founders or beneficiaries live in Austria, Poland or other countries
Who this is for
Entrepreneurs & families
Who want to organise their wealth across generations.
Founders
Who want an existing structure reviewed or adjusted.
Non-profit organisations
And philanthropists setting up a foundation or revising its articles and governance.
Intermediaries
Banks, asset managers and foreign advisers who need a Liechtenstein lawyer for their clients.
Frequently asked questions
What is the difference between a foundation and a trust in Liechtenstein?
A foundation is a legal entity in its own right: the endowed assets belong to the foundation itself and are managed by the foundation council according to its purpose. With a trust, the settlor transfers assets to a trustee, who holds them for the benefit of the beneficiaries, without creating a separate legal entity. Both are governed by the Liechtenstein Persons and Companies Act (PGR). Which form fits depends on your goals, the countries involved and the degree of control you want.
How much capital does a Liechtenstein foundation need?
The statutory minimum capital is CHF 30,000 or the equivalent in euros or US dollars. In practice, the endowment depends on the purpose of the foundation and the assets it is meant to hold.
Does a foundation have to be entered in the Commercial Register?
Charitable foundations are entered in the Commercial Register and are subject to the Foundation Supervisory Authority. Private-benefit foundations are generally not registered but deposited with the Office of Justice. We clarify which applies to you and take care of the formalities.
Get in touch.
Tell us about your matter. After a first look at your documents, we will tell you how we would approach it.
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