With the 2nd edition of the Commentary on Liechtenstein Foundation Law, the most comprehensive commentary to date on the legal provisions relevant to the Liechtenstein foundation was published in July 2022. In addition to the provisions of the "source" foundation law (Art 552 § 1 ff PGR), the provisions of the General Part of the Persons and Companies Law (Art 106 ff PGR) relevant for the Liechtenstein foundation as well as the foundation tax law have now been extensively explained. The commentary also follows a strong comparative law and legal history approach, in which Swiss, Austrian, German as well as common law sources (trust) were processed. By incorporating case law, doctrine and literature, the first edition has been expanded many times over.
The result is the most comprehensive and detailed commentary on the Liechtenstein foundation to date, which also covers new academic ground in many areas.
Our law firm partner Dr. Bernhard Lorenz, LL.M. not only acted as co-editor of the new edition, but also provided the commentaries on Art. 129, 166-179, 552 §§ 5-13, 16-18 PGR as well as Art. 1 Abs 4 und 5 ÜBStiG on about 350 pages.
Our law firm partner Dr. Wolfgang Rabanser, LL.M. contributed a comprehensive commentary on Art 180a and 190-200 PGR.
To the publisher's page Helbing Lichtenhahn Verlag.
