Following the entry into force of the Liechtenstein Trust Law Reform, private-benefit trusts are entering the operational phase requiring the mandatory designation of an Informationsberechtigter (information rights holder) and successor. Designed to resolve governance black holes highlighted in high-profile family office disputes (such as the Solorz foundation litigation), the reform forces settlors and trustees to grant independent audit bodies or qualified beneficiaries statutory access to accounting records.
- Mandatory Adaptation Window: Existing Liechtenstein private trusts must align trust instruments with the new regime before 31 December 2027.
- Source: Consult Legal 500's Liechtenstein Trust Law Reform Breakdown.
.
Liechtenstein: Operationalising Mandatory Trust Information Rights Holders (Trust Law Reform 2026)