In 2025, the Principality of Liechtenstein has once again been ranked the best location in the world for charitable foundations and philanthropic engagement. This is the result of the 2025 Global Philanthropy Environment Index (GPEI), recently published by the Lilly Family School of Philanthropy at Indiana University. Liechtenstein has thus maintained its leading position, which it first achieved in the 2022 edition of the GPEI.

Together with 173 country experts, the researchers at Indiana University examined the conditions for philanthropic activity in 95 countries—four more than in 2022. The Lilly Family School of Philanthropy assessed the legal, economic, and socio-cultural environments, as well as how easy it is for foundations and philanthropists to engage domestically and internationally. The study, conducted every three years, aims to describe and improve the global environment for philanthropy. Ratings are given in six categories on a scale from 1 to 5. Liechtenstein achieved the highest average score worldwide at 4.92, ahead of Switzerland (4.88), the Netherlands (4.84), Belgium (4.78), Germany (4.74), Denmark (4.67), Singapore (4.61), and Sweden (4.54). The global average across all 95 countries is 3.60.

Dr. Thomas Zwiefelhofer, President of the Association of Liechtenstein Charitable Foundations and Trusts (VLGST), welcomed the reaffirmation of Liechtenstein’s top ranking: “The index clearly reflects the excellent framework Liechtenstein offers for philanthropic engagement. It also acknowledges the commitment of the VLGST, which represents the interests of 141 member charitable foundations and trusts in the country.” Karin Schöb, Co-Managing Director of the VLGST, added: “Competition among philanthropic jurisdictions has increased in recent years. This benefits charitable foundations overall, but also requires forward-looking strategies to remain competitive. We are therefore especially pleased that Liechtenstein continues to be recognised as the world’s leading location for philanthropy—and the VLGST, together with its members, will remain committed to maintaining this standing.”

University of Liechtenstein Took the Lead in Supporting the Study

“From an academic perspective, it is significant that Liechtenstein is included in the GPEI for the second time,” explained Prof. Dr. Marc Gottschald, Director of the Center for Philanthropy at the University of Liechtenstein, who supervised the study from a scientific standpoint. “That the world’s most comprehensive study of this kind places Liechtenstein once again at the top sends a strong signal for the country as a hub for philanthropy,” Prof. Gottschald continued.

Prof. Dr. Alexandra Butterstein, LL.M., Professor of Company, Foundation and Trust Law, who contributed again to the private law component of the study, also expressed her satisfaction with the result: “This outstanding ranking confirms the excellent legal conditions that Liechtenstein offers for philanthropic engagement.”

In addition to the Center for Philanthropy and the Professorship for Company, Foundation and Trust Law, the VLGST also contributed to the data collection. Prof. Gottschald is pleased with both the collaboration and the outcome: “The efforts made by the country to establish optimal conditions for philanthropic activity have paid off,” he stated.

The study is available on the Indiana University website at:
https://globalindices.indianapolis.iu.edu/environment-index/downloads/index.html