Trusts in Liechtenstein

Liechtenstein has two things that both translate as "trust" and that the law keeps strictly apart. The Treuhänderschaft under Art. 897 ff. PGR is the trust in the common-law sense: not an entity at all, but a relationship in which a trustee holds assets for beneficiaries. The Treuunternehmen, under the Act of 1928, is by contrast a legal person with its own assets and a minimum capital of CHF 30,000.

Liechtenstein is the only German-speaking civil-law jurisdiction to have codified the trust. A Treuhänderschaft is registered only where the law or the trust deed requires it; many legitimately exist outside the register, so what appears here is the registered part.

Anyone searching for "Treuhänder" often means neither legal form but the licensed profession: trustees and trust companies require authorisation from the FMA and are listed in its public register. Those authorisations are grouped by category on this site and noted with status and date on every profile.