Minimum capital
Public Liechtenstein financial-centre information refers to statutory minimum capital of CHF, EUR or USD 30,000. The purpose and later endowments need separate review.
Liechtenstein foundation
Costs, minimum capital and German tax review before formation.
A Liechtenstein foundation should be reviewed as a full structure before implementation. Minimum capital, formation, organs, bank account, KYC, governance and ongoing administration need to fit the family and tax file.
Cost logic
Formation costs are only part of the decision.
The core question is not only what formation costs. The structure must remain workable for the bank, family, foundation organs, German tax position and ongoing administration. Liechtenstein Finance refers to statutory minimum capital of CHF, EUR or USD 30,000.
Review points
Cost blocks to clarify before implementation.
Statutes and by-laws
Foundation deed, statutes, by-laws, beneficiary rules and letter of wishes shape governance, control and tax classification.
Board and administration
Local organs, signing rights, protector rights, resolutions and ongoing governance should be designed before formation.
KYC and bank account
Bankability depends on UBO, source of wealth, source of funds, structure chart, payment flows and the economic purpose.
German tax review
German founders should review CFC rules, gift tax, income tax, distributions, actual control and documentation before implementation.
Administration
After formation, accounting, banking file, resolutions, tax maintenance, governance documentation and adviser coordination continue.
German perspective
The German tax file should come first.
A Liechtenstein foundation should not be analysed only from a formation perspective. The founder's role, actual influence, beneficiaries, endowments, later distributions and documentation are relevant for the German review and for banking.
- Which assets should be structured or transferred?
- Who are the beneficiaries and what rights exist in practice?
- How does the foundation interact with succession, shareholdings or holding structures?
- How are source of funds, banking file and resolutions documented?
Connected pages
Continue with the relevant decision pages.
Landing page
Liechtenstein foundation formation
Structured review with governance, succession, tax review, banking and enquiry form.
FoundationDistributions and taxation
Context for beneficiaries, distributions and tax classification.
BankingSwiss bank account opening
KYC, UBO, source of wealth, source of funds and payment flows for structures.
FAQ
Questions on costs and tax review.
What is the minimum capital?
Public Liechtenstein financial-centre information refers to minimum capital of CHF, EUR or USD 30,000. Ongoing costs and implementation costs need separate review.
Which costs matter besides formation?
Structuring, documents, local organs, banking, KYC, accounting, tax file, resolutions and ongoing administration are relevant.
Why review Germany first?
Control, beneficiaries, endowments and later distributions should be reviewed before the structure is formed, not afterwards.
Next step
Review the Liechtenstein foundation before implementation.
The review orders objectives, family situation, assets, governance, German tax questions, banking and implementation steps.