International Tax Framework for Investment, Wealth and Philanthropy Hubs
Project Description
This research project analyses international tax framework for Investment, wealth, and philanthropy hubs, particularly in small, highly developed, high-income jurisdictions. The aim is to identify success factors for competitive tax design in line with international Standards such as OECD-BEPS, the EU Code of Conduct, and GloBE. The project focuses on legal and tax conditions for operating Companies, foundations, trusts, family Offices, and charitable entities. Liechtenstein is studied in international comparison to derive actionable recommendations for strengthening its positioning as a competitive hub.
Relevance to Liechtenstein
Liechtenstein plays a central role in this project, as it shares many characteristics with the international investment, wealth, and philanthropy hubs under examination. As a small and highly developed jurisdiction with a strong financial sector and well-established foundation and trust law, Liechtenstein actively maintains its attractiveness while meeting evolving international tax and transparency expectations. Increasing cross-border mobility of assets and expanded transparency obligations have a direct impact on Liechtenstein and require continuous refinement of its legal and tax framework.
By analysing comparable jurisdictions, the project identifies how states of similar size and economic orientation adapt their tax and legal systems to remain both internationally compliant and economically competitive. This comparative perspective offers Liechtenstein valuable insights into successful models and potential development paths. The project thus supports Liechtenstein's strategic positioning by outlining evidence-based options for shaping investment, wealth, and philanthropic structures in a forward-looking, internationally aligned, and economically attractive way.
By analysing comparable jurisdictions, the project identifies how states of similar size and economic orientation adapt their tax and legal systems to remain both internationally compliant and economically competitive. This comparative perspective offers Liechtenstein valuable insights into successful models and potential development paths. The project thus supports Liechtenstein's strategic positioning by outlining evidence-based options for shaping investment, wealth, and philanthropic structures in a forward-looking, internationally aligned, and economically attractive way.
Scientific, Economic and Societal Impact
The project provides direct practical value for policymakers, public authorities, advisors, financial intermediaries, family offices, and philanthropic organisations. Primarily, this project analyses different legal forms and the tax treatment of investment and wealth structures, such as foundations, trusts, and charitable entities, in selected jurisdictions. Key areas include the newly established Global Minimum Tax, substance requirements, transparency obligations, tax qualification and attribution of wealth and income, as well as the design of incentives for wealth structuring and philanthropic engagement.
For public authorities, the findings support evidence-based decision-making in legislative and administrative processes. For practitioners, the project offers actionable guidelines for developing wealth and philanthropy solutions that meet increasing international expectations while remaining efficient, flexible, and sustainable. Philanthropic organisations benefit from insights into the tax treatment of cross-border giving and the mechanisms that can facilitate or hinder international charitable activities. Overall, the project contributes to the development of practical, forward-looking solutions tailored to the complexities of the international regulatory and tax environment.
For public authorities, the findings support evidence-based decision-making in legislative and administrative processes. For practitioners, the project offers actionable guidelines for developing wealth and philanthropy solutions that meet increasing international expectations while remaining efficient, flexible, and sustainable. Philanthropic organisations benefit from insights into the tax treatment of cross-border giving and the mechanisms that can facilitate or hinder international charitable activities. Overall, the project contributes to the development of practical, forward-looking solutions tailored to the complexities of the international regulatory and tax environment.
