"The charitable foundation in Liechtenstein, a pillar of the Principality's financial center strategy"

The charitable foundation in Liechtenstein is a central component of the Principality's financial center strategy. A reform of foundation law in 2008 created a liberal legal framework that offers flexible structuring options. Today, there are over 1,200 charitable foundations in Liechtenstein, which are under state supervision and can rely on the freedom of establishment and movement of capital within the EEA. The Association of Liechtenstein Charitable Foundations (VLGS), founded in 2010, supports these foundations through networking and the development of standards. Charitable foundations have increased steadily in recent years, while private foundations have declined. Liechtenstein offers stable political and economic conditions as well as a liberal legal framework, which makes it a particularly attractive location. The foundation legislation includes clear corporate governance structures and requires a minimum capital of CHF 30,000. Supervision is carried out by the Foundation Supervisory Authority (STIFA), which ensures that the foundation's assets are used in accordance with the defined purposes.

Topics in the publication

• Philanthropy and sustainability
• Foundation law
• Facts and figures
• Tax treatment
• International networking
• Supervision and control
• Legal developments
• Advantages of Liechtenstein as a location
• Association of Liechtenstein Charitable Foundations (VLGS)
• Interviews and expert opinions
• Modern philanthropy
• Management and governance