This article compares legal frameworks of private foundations in three countries, supporting strategic asset planning for individuals.
The following article provides a comparison of the legal and tax framework of private foundations in Austria, Switzerland, and Liechtenstein. It provides an overview of key aspects, including taxation, reporting, auditing, taxation of beneficiaries, and the framework on directors. By outlining the relevant differences between the Austrian, Swiss and Liechtenstein private-foundation regimes, the article supports practitioners and high-net-worth individuals in selecting a suitable location for the private foundation and offers insights for strategic asset planning.
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Novak et al. (2026) studied this question.
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