Abstract Besides foundations, trusts have long served as an important wealth planning tool for sophisticated clients. The desire to establish tailor-made governance structures and influences from common law jurisdictions have led to growing interest among potential settlors in private trust companies (PTCs). This contribution explores the legal framework under which PTCs operate in Liechtenstein, offers relevant use cases for such vehicles, and sheds light on recent trends and developments in the market.
Auer et al. (Sat,) studied this question.