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Company forms

Foundations and trusts

A foundation is a legal entity. It is the most frequently used legal form in Liechtenstein, and is deployed for asset and successor planning. By contrast, the trust is not a legal entity. Instead, it is a legal form based largely on the trust pursuant to Anglo-American law. While it tends to be used for the same purpose as the foundation, its legal structure is different.

The following highlights the shared characteristics of the foundation and of the trust. It does not represent a legal comparison, and waives legal citations.

Foundation/trust