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Blog

10 Jan 2020|Asset Protection

Asset protection for internationally successful athletes

Imagine a talented sportsperson who has just signed a lucrative contract with a well-known Italian football club. The contracted income is high, leading to the accumulation of considerable assets for the sportsperson. But at the same time, successful and high-earning sportspersons are at a special risk of losing some or all of their assets again. Boris Becker is just one prominent example. How can internationally successful athletes protect themselves in this regard?
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28 Oct 2019|Foundations Liechtenstein, Taxes Liechtenstein, Asset Protection

Suitability of the German GmbH & Co. KG from a Liechtenstein perspective

In two judgments in 2015 and 2017, the Administrative Court of the Principality of Liechtenstein (VGH) considered private asset structures (Privatvermögensstrukturen, PVS) under Article 64 of the Liechtenstein Tax Act (SteG). In one of these two decisions, the German legal form of the GmbH & Co. KG (limited liability company & limited partnership) played a central role. This article first explains the main characteristics of a Liechtenstein PVS and provides insight into both of the VGH decisions. The main part of the article looks at whether and in what cases a Liechtenstein foundation is suitable to serve as the limited partner of a German GmbH & Co. KG.
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18 Jul 2019|Taxes Liechtenstein, Asset Protection, IFA Veranstaltung

Internationally successful sportspersons and artists rely on Liechtenstein

It was a great success: The first FS+P Sport Symposium was held on 26 June 2019, where eight high-quality speakers and 45 selected guests accepted the invitation of Dr. Marco Felder. The guests included lawyers, tax experts, professional trustees, asset managers, representatives of sports agencies, the executive board of the Liechtenstein Olympic Committee, and representatives of sport sponsors such as LGT Bank Ltd. and Rauch Fruchtsäfte GmbH . The conclusion of the talks is clear: Liechtenstein has had an excellent economic link with sport for many years and is in many respects an outstanding location for internationally successful sportspersons and artists.
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26 Jun 2019|Taxes Liechtenstein, IFA Liechtenstein

Taxation of sportspersons in Liechtenstein

Few people are likely to be aware that Liechtenstein is by far the most successful nation worldwide in the unofficial statistics of "Olympic medals per capita". For decades, Liechtenstein has also had a strong economic connection to sport and is a good country for sportspersons to reside in – not least of all thanks to its quality of life, geographical location, and internationally compliant and attractive tax law.
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13 Jun 2019|Foundations Liechtenstein, Asset Protection

The protectorate in Liechtenstein foundation and trust law and its impact on asset protection

The formation documents of foundations drawn up by Liechtenstein professional trustees often contain provisions on protectorates. A protectorate may be established if, at the time the foundation is formed, there is not yet a sufficient relationship of trust between the client and the professional trustee. In such cases, clients want to make sure that the assets they transfer to the foundation and separated from their personal assets will be used for the purposes they intend. As a founder, the client therefore wants to reserve the right to exert influence on the management and use of these assets. For this purpose, certain rights may be assigned to the protectorate.
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3 Jun 2019|Taxes Liechtenstein, IFA Liechtenstein

New tax relief for families in Liechtenstein

On 6 December 2018, the Parliament of the Principality of Liechtenstein submitted a postulate on tax relief for families to the Government. The Government's response of 7 May 2019 (Report and Motion 52/2019) includes three proposals that might take effect as early as the 2019 tax year.
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17 May 2019|Blockchain

Another milestone for the new draft Blockchain Act in Liechtenstein

In August 2018, the Government of the Principality of Liechtenstein published the draft Law on Tokens and Trustworthy Technology Service Providers ("Blockchain Act") and circulated it for consultation.
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23 Feb 2019|Taxes Liechtenstein, IFA Liechtenstein

Difficult choices and the limits of setting salaries for company owners in Liechtenstein

As is the case in other countries, owners employed in their own company in Liechtenstein have the privilege of setting their salaries autonomously. As a rule, they tend to set the lowest possible salary and the highest possible dividend, since no social insurance contributions such as Old Age and Survivors' Insurance, Disability Insurance, and Family Compensation (AHV-IV-FAK) are owed on capital income such as dividends. But the Fiscal Authority does set limits in this regard.
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24 Oct 2018|ICO Liechtenstein, Blockchain

Der neue Blockchain-Gesetzesentwurf in Liechtenstein

Liechtenstein will das Geschäft mit der Blockchain zu einem neuen Standbein der Wirtschaft machen. Der Ansiedlung moderner Fintech-Unternehmen steht man daher positiv gegenüber. Im August 2018 hat die Regierung einen Entwurf des Blockchain-Gesetzes zur Vernehmlassung veröffentlicht, das dem Kundenschutz dienen und für den Benutzer Rechtssicherheit schaffen soll.
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22 Oct 2018|Taxes Liechtenstein

Rückerstattung der Schweizerischen Verrechnungssteuer in Liechtenstein

Unter dem neu in Kraft getretenen Doppelbesteuerungsabkommen zwischen der Schweiz und Liechtenstein können in Liechtenstein ansässige Gesellschaften, Stiftungen und Personen die schweizerische Verrechnungssteuer ganz oder teilweise zurückfordern. Wie funktioniert die Rückerstattung der Verrechnungssteuer und was gilt es zu beachten?
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30 May 2018|Foundations Liechtenstein

Wirksame Führung und Aufsicht von Unternehmen und Stiftungen in Liechtenstein

Die Foundation Governance ist ein Schlüsselelement im Wettbewerb der Stiftungsordnungen. Die Einhaltung des Stifterwillens sowie des Zwecks der Stiftung über Jahrzehnte erfordert ein ausgewogenes Verhältnis von Verwaltung und Kontrolle. Die Bandbreite der für eine optimale Governance zur Verfügung stehenden Mechanismen ist in Liechtenstein beachtlich.
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21 Feb 2018|Asset Protection

Vermögen sichern in einer wirtschaftlich unsicheren Welt – aber wie?

Die Sicherung von Vermögen in einer wirtschaftlich unsicheren Welt setzt Stabilität voraus. Liechtenstein verfügt über ein hohes Ausmass an Stabilität.
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24 Sept 2017|Foundations Liechtenstein

Rechtliche Verantwortung von Verwaltungs- und Stiftungsräten in Liechtenstein

Normative Unterschiede sind nicht zuletzt in einem Umfeld steigender Klagen und Prozesse gegen Verwaltungs- und Stiftungsräte aus rechtlicher Sicht ernst zu nehmen und erfordern in der praktischen Anwendung angemessene Sorgfalt.
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5 Jul 2017|Taxes Liechtenstein

Chancen unter dem neuen DBA mit Liechtenstein

Für Liechtenstein ergeben sich zweifelsohne Chancen unter dem neuen DBA mit der Schweiz, welches am 1. Januar 2017 in Kraft getreten ist. Inwieweit aber ergeben sich dadurch Chancen für die Schweiz?
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25 Feb 2017|Taxes Liechtenstein

«Trump wird BEPS aufweichen»

Die ganze Welt spricht derzeit von US-Präsident Donald Trump. Die aktuellen geopolitischen Veränderungen wirken sich auch auf das Steuerwesen aus. Verwaltungsräte und Geschäftsleitungen Liechtensteinischer Unternehmen sind künftig einmal mehr stark gefordert.
+ read more
Categories
  • Foundations Liechtenstein (4)
  • Taxes Liechtenstein (8)
  • Asset Protection (5)
  • ICO Liechtenstein (1)
  • Blockchain (2)
  • IFA Veranstaltung (1)
  • IFA Liechtenstein (3)

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