Berger Bernhard, Allgemeines Schuldrecht

Systematic Presentation of the Liechtenstein Trust and Fiduciary Company

Liechtenstein incorporated the trust, originating from the Anglo-Saxon legal system, into its newly established personal and corporate law as early as 1926. In 1928, the fiduciary company was subsequently introduced, which is broadly based on the American business trust. Both the trust and the fiduciary company have gained significant practical importance in Liechtenstein, primarily as vehicles for asset management. Since Switzerland's accession to the Hague Trust Convention and the recognition of foreign trusts, the Liechtenstein trust has also become of particular interest in Switzerland.

This book provides a systematic presentation of the 4th section of personal and corporate law, which includes the trust, the fiduciary company, the fideicommissum, the home estate, the (abolished) sole proprietorship with limited liability, and the simple legal community. The focus is on the trust and the fiduciary company.