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Liechtenstein is the only continental European country where the legal structure of a trust is known. With a trust, the settlor endows trust assets upon the trustee, together with the obligation to manage and use them in his own name and on the behalf of the rules in the trust deed. In contrast to the foundation, a trust does not constitute a legal person; the trust is a kind of contractual relationship. Therefore, trusts do not have their own legal personality. The trust is regulated in art. 897–932 of the Liechtenstein Persons and Companies Act in Liechtenstein (PGR).

The AG is the preferred legal form of a company in Liechtenstein. The AG is a capital related company, which pursues economic purposes and operates a commercial business. The registered capital is divided into shares. The liability is limited to the amount of the company assets. The general part of a company is regulated in art. 106 – 245 of the Liechtenstein Persons and Companies Act in Liechtenstein (PGR). The provisions regarding the AG can be found in art. 261 – 366 PGR.

The Liechtenstein foundation is a legal entity without shareholders. A foundation has beneficiaries who are entitled to enjoy the foundation assets and/or income according to the will of the founder. The Liechtenstein foundation is used for asset protection and estate planning. The Foundation is regulated in art. 522 § 1 – 41 of the Liechtenstein Persons and Companies Act (PGR).

The private law establishment is very popular due to her flexibility. The establishment in Liechtenstein has no counterparts in other legal systems. The establishment may be structured like a foundation or a corporation. The law defines the establishment as a legally autonomous, organized, permanent undertaking dedicated to economic or other objects and entered in the Commercial Register, which has holdings of material and possibly personal resources.