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The trust reg. can be structured like a company limited by shares or foundation as an instrument for commercial activities or for the administration of assets.
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The trust reg. qualifying as private asset structure pays an annual tax of CHF 1’800 only.
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Distribution to the beneficiaries as well as profits earned are not subject to any further tax.
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The supreme authority is vested in the settlor and is transferable. |
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The beneficial interests may be assigned to persons other than the settlor. |
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The administration is taken care by the board of trustees. |
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If commercial activities are pursued or the articles make provision for such activities an auditor must be appointed. In this case the annual accounts approved by the auditor must be submitted to the Liechtenstein tax administration. |
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In case of losses or liabilities only the assets of the trust reg. have to be used to cover them.
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The minimum capital to constitute a trust reg. is CHF 30’000. |
