Family Foundation

The Family Foundation
at a Glance

Everything you need to know – structured, clear and to the point.

0%
Inheritance Tax
12.5%
Corporate Tax
CHF 1,800
Minimum Tax p.a.
0%
Substitute Inheritance Tax
from 1.3M
Recommended Assets

Sounds relevant to your situation? Schedule a complimentary consultation

01
Fundamentals

What is a Family Foundation?

  • A legally independent asset entity – with no owner
  • Purpose: protection and preservation of wealth across generations
  • Minimum capital: CHF 30,000
  • Formation period: 4–8 weeks
  • Legal basis: Liechtenstein Persons and Companies Act (PGR)
02
Tax Structure

Tax Advantages

  • No inheritance tax on asset transfers
  • No substitute inheritance tax (advantage vs. German foundations)
  • Corporate tax of only 12.5% on income
  • Minimum tax: CHF 1,800/year
  • No gift tax on contributions
03
Protection

Asset Protection

  • Assets belong to the foundation – not to the founder personally
  • Protection from creditor claims and liability risks
  • Protection in case of divorce – assets remain within the family
  • Protection from inheritance disputes – clear rules through the foundation deed
  • Liechtenstein: politically stable, robust legal system
04
Structure

Governing Bodies & Participants

  • Founder – establishes the foundation, transfers assets
  • Foundation Council – manages and decides (min. 1 member)
  • Beneficiaries – family members who benefit from the assets
  • Protector – optional, safeguards beneficiaries, supervises the Foundation Council
  • The founder may simultaneously serve as beneficiary and protector
05
Suitability

For Whom & For What?

  • Recommended from approx. EUR 1.3 million in assets
  • Entrepreneurs seeking to safeguard their life's work
  • Real estate, securities, shareholdings, crypto assets
  • International families with wealth in multiple jurisdictions
  • Those who wish to preserve wealth across generations
06
Process

Formation Process

  1. Initial consultation & analysis of your individual situation
  2. Structural planning & tax optimisation
  3. Drafting of the foundation deed & by-laws
  4. Registration in the Liechtenstein Public Register
  5. Transfer of assets to the foundation
  6. Ongoing management by VADUZ Advisory
Our Advantage

We are more than advisors

As registered protectors in Liechtenstein, we assume an active protective role within your foundation structure. We supervise the Foundation Council, safeguard the interests of the beneficiaries and ensure that your assets are permanently managed in accordance with your wishes.

Frequently Asked Questions

What Our Clients Want to Know

The formation costs comprise the minimum capital (CHF 30,000), notarial fees and advisory services. The total depends on the complexity of your asset structure. In our initial consultation, you will receive a concrete estimate tailored to your situation.
Typically 4 to 8 weeks from the initial consultation to registration in the Public Register. The duration depends on the complexity of the asset structure and the speed at which documentation is provided.
Yes, this can be arranged through the foundation deed. The founder may designate themselves as a beneficiary and continue to receive distributions. At the same time, they can retain control over the Foundation Council as a protector. We tailor the precise structure to your individual requirements.
Yes, entirely. The family foundation is anchored in the Liechtenstein Persons and Companies Act (PGR) and supervised by the Foundation Supervisory Authority (STIFA) at the Office of Justice. Liechtenstein is an EEA member and meets all international standards for transparency and compliance. It is a fully recognised, legal structure.
We recommend a family foundation starting from assets of approximately EUR 1.3 million. Below this threshold, the ongoing costs do not stand in a reasonable proportion to the benefits. In our initial consultation, we assess whether a foundation is the right path for your specific situation.
Next Step

Your situation is unique

Every family foundation is individual. In a personal conversation, we analyse your starting position and jointly develop your roadmap.

Schedule a consultation

30 minutes. No obligation. Confidential.