The Principality of Liechtenstein is the only continental European country that has explicitly incorporated regulations on trusts (fiduciary management/trust companies) and private law foundations into its legal system. A focus of this study is the corporate law representation of the various legal forms. The advantages of Liechtenstein's taxation of seat and holding companies will be explained. This tax privilege is a significant reason for the attractiveness of the Liechtenstein location. Of particular importance for assessing the financial and economic benefits for German investors is the civil and tax treatment in the Federal Republic of Germany.