"Private‑Benefit and Charitable Foundations: Liechtenstein and Germany — A Compact Comparison"

For centuries, foundations have been a proven instrument for preserving wealth across generations, safeguarding family interests, and pursuing charitable objectives in a sustainable manner. In Europe, Liechtenstein and Germany rank among the most significant foundation jurisdictions; both offer stable and well‑tested legal frameworks. Their parameters are reliable, yet they differ in important details.

The following contrasts the private‑benefit and the charitable foundation in both countries.

Topics in the publication

• Comparison of German and Liechtenstein Foundations
• Private‑Benefit Foundations in Germany and Liechtenstein
• Charitable Foundations in Germany and Liechtenstein
• Establishment procedure
• Purpose implementation
• Governance and supervision
• Tax treatment
• Inheritance tax
• Possible objectives
• Consuming Foundations
• Discretion and transparency