Since 1 July 2026, the new Liechtenstein Trust Law has been in force. One of the key innovations is the introduction of the concept of the information beneficiary.

Under Art. 928d PGR, the information beneficiary has comprehensive rights to information and disclosure vis-à-vis the trustee. At the same time, not every beneficiary is automatically entitled to information. The respective roles should therefore be expressly defined. Pursuant to Art. 927 PGR, the trustee must inform the beneficiaries of the identity of the information beneficiary.

A beneficiary who is not entitled to information may, pursuant to Art. 928d para. 6 PGR, request confirmation that the trust property has been properly administered and applied.

By 31 December 2027, all existing private-purpose trusts must be brought into compliance with the new law.

Addressing these matters at an early stage reduces liability risks and helps prevent future conflicts between beneficiaries and information beneficiaries.

We would be pleased to advise you on implementing the new statutory requirements.