Expertise

i. Parties
The claimant – an irrevocable discretionary trust - is the sole beneficiary of defendant 1. – a discretionary foundation. The persons who were previously the beneficiaries of defendant 1 are identic with the beneficiaries of the claimant.

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According to the press release from the Liechtenstein government dated September 30th, 2016 (available at http://www.regierung.li/news1.aspx?lang=en&id=115237&nid=7292), the joint EEA Committee has decided to integrate the so-called AIFM Directive into the EEA treaty.

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As in 2014 we provide you with an overview over the most interesting cases decided by the Princely Supreme Court. See below for details.

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FATCA Law is currently under scrutiny before the Liechtenstein Constitutional Court after two clients brought complaints based on alleged unconstitutionality. The main arguments address the issue that FATCA Law /IGA are not capable of being adjudicated due to its complexity.

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