Liechtenstein Foundations (Stiftung) are entities that combine characteristics of Trusts
and Limited Companies. The main purpose of Foundations is to hold investments
and real estate.
Foundations allow smooth transition of assets from one generation to the next one
in confidentiality. Foundations are controlled by a Council, they have separate legal
personalities.
Foundations are subject to the 0.1% of paid-in capital Liechtenstein tax.
The Founder appoints a Foundation Council and an Agent. There must be at least one
Liechtenstein national among the Council members.
By-Laws of the Foundation contains the wishes of the Founder; there are not known
to the public and are held by the Agent.
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