Insights & Factsheets

1. What are the advantages of a Liechtenstein foundation?

A Liechtenstein foundation offers strong asset protection, high flexibility in succession planning, international recognition, a clear separation between private and foundation assets, and a stable tax environment. By establishing such a foundation, contributed assets become legally independent and form a separate pool of assets. This significantly facilitates succession planning: foundation assets are not subject to forced‑heirship rules or inheritance tax. At the same time, the founder’s intentions remain safeguarded over the long term through clearly defined foundation documents, the foundation council, and any supervisory bodies.

2. Why is Liechtenstein frequently used for international succession planning?

Liechtenstein offers exceptional political and economic stability due to its EEA membership and its customs and currency union with Switzerland. All major rating agencies confirm this with an AAA sovereign rating. Its foundation and company law has evolved over more than a century and is continuously modernised, offering both legal certainty and flexibility in designing robust structures for cross‑border wealth and succession planning.

3. How can international family wealth be structured efficiently?

Through appropriate legal structures such as foundations, trusts, or establishments, families can protect assets, define clear governance, ensure tax efficiency, and implement long‑term, multi‑generational planning solutions.

4. What is a Liechtenstein establishment (Anstalt)?

The Anstalt is a globally unique legal form that provides maximum structuring flexibility. It can be designed similarly to a corporation or to a foundation. This flexibility allows assets to be contributed and controlled while enabling asset‑protection elements to be implemented
at a later stage if desired.

5. When is a foundation suitable in a corporate context?

A foundation can be suitable when ensuring long‑term business continuity, protecting a company from creditor claims, or maintaining management in line with the founder’s intentions—particularly in situations without heirs or where neutral governance is required.

6. What advantages does the Italian Non‑Dom regime offer?

A flat tax of €200,000 on foreign‑sourced income, no wealth tax on foreign assets, simplified tax filings, attractive visa options, and up to 15 years of planning certainty.

7. How does the Automatic Exchange of Information (AEOI) work?

Financial institutions report tax‑relevant account information to national authorities, which then exchange this data with the respective partner jurisdictions. Currently, around 100 countries apply the AEOI. It increases global transparency and requires fully compliant and accurate asset reporting.

8. How does Kaiser Partner support clients with Structures & Governance?

We set up legal structures such as Liechtenstein companies, trusts, and foundations; provide professional management; analyse and restructure existing vehicles; and assume governance roles such as foundation council member, trustee, or protector. This ensures that assets are managed securely, compliantly, and in line with the founder’s intentions across generations.

9. How does Kaiser Partner support succession and wealth structuring?

We advise on the design, optimisation, and implementation of wealth‑ and business‑holding structures, define clear governance frameworks, analyse existing arrangements, and develop multi‑generational solutions for family wealth.

10. How does Kaiser Partner support residency and domicile changes?

We guide clients through relocation processes, assess tax and legal implications, coordinate international partners, and ensure that reporting, compliance, and structuring are seamlessly aligned with the client’s new circumstances.

11. What role does Philanthropy Advisory play at Kaiser Partner?

We help clients define philanthropic objectives, establish suitable foundation or trust structures, and develop long‑term impact strategies—including governance frameworks and reporting.

12. What services does Kaiser Partner offer in Business & Reporting Services?

We handle all accounting activities, including the preparation of annual financial statements and reports in accordance with both Liechtenstein and international standards. We also perform consolidations and prepare Liechtenstein tax returns as well as VAT filings. In addition, we assist with the reclaim of foreign withholding taxes and ensure the correct processing of domestic withholding taxes. We also provide investment controlling, multi‑bank aggregation, and an AI‑supported securities accounting solution (“Merlin AI”), along with capital ratio calculations. For certain jurisdictions, we prepare specialised tax basis reports. Finally, we produce customised reports tailored to the specific needs of our clients.