Here you will find the key elements of the legal framework for downloading.
Direct links
- Law concerning Professional Trustees and Fiduciaries (Trustee Act) (TrHG)
- Law on Professional Due Diligence for the Prevention of Money Laundering, Organised Crime and Financing of Terrorism (Due Diligence Act; SPG)
- Ordinance on Professional Due Diligence for the Prevention of Money Laundering, Organised Crime and Financing of Terrorism (Due Diligence Ordinance; SPV)
Note on the review: Pursuant to Article 1058(4) of the Liechtenstein Persons and Companies Act (Personen- und Gesellschaftsrecht – PGR), the performance of a review (audit of annual accounts) must be carried out in accordance with the standards to be issued by the competent professional organisations. The Liechtenstein Association of Auditors and the Liechtenstein Institute of Professional Trustees and Fiduciaries adopted the jointly developed standard for reviews at the beginning of 2012.