This is a reading of 24 structures supplied by Muster Treuhand AG (illustrative) against the Liechtenstein transitional provisions in force from 1 July 2026. It states, for each structure, whether a step falls due, which route the statute puts it on, by when, and what remains unanswered. It does not interpret any trust instrument and it is not legal advice.
| 24 | Structures supplied |
| 24 | Evaluated |
| 23 | Determined |
| 21 | a step falls due |
| 2 | no step falls due |
| 1 | Not determinable |
| 6 | open facts, across 4 structures — listed in section 4 |
| 4 | referred to counsel |
24 structures were supplied and 24 evaluated. Every structure is in exactly one of the two branches above, and the two branches sum to the population. Of the structures with a step falling due, 4 require a step before the Landgericht and 4 should be confirmed with counsel.
The open facts are counted separately and deliberately. 6 facts are outstanding across 4 structures, which is not the same set as the 1 structure reported as not determinable. A structure can have a step already falling due and still be waiting on a fact that decides a second question about it — typically which Art. 2 route it takes. Section 4 names every one of them.
Nothing was assumed. A structure appears as Clear only where every rule in the package ran to completion against it and none was engaged; where a fact was missing the structure is Open and the missing fact is named.
One line per structure, against the firm's own references.
| Ref | Status | Route | Action | Deadline | Open item | Counsel |
|---|---|---|---|---|---|---|
| T-001 | Action | Abs. 2 + Abs. 7 | Amend the Treuhanddokumente; Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-002 | Action | Abs. 3 + Abs. 7 | Application to the Landgericht; Anzeige to the Amt für Justiz | 2027-12-31 | — | Yes |
| T-003 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-004 | Action | Art. 1 | Enter in the Handelsregister; Notify the STIFA | 2026-12-31 | — | Maybe |
| T-005 | Action | Abs. 3 + Abs. 7 | Application to the Landgericht; Anzeige to the Amt für Justiz | 2027-12-31 | — | Yes |
| T-006 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | Treugeber status | No |
| T-007 | Action | Abs. 3 + Abs. 7 | Application to the Landgericht; Anzeige to the Amt für Justiz | 2027-12-31 | — | Yes |
| T-008 | Action | Art. 1 | Notify the STIFA | 2026-12-31 | — | Maybe |
| T-009 | Action | Art. 900 | Enter in the Handelsregister; Confirm Informationsberechtigter and Nachfolger | 2026-08-31 | — | No |
| T-010 | Open | — | — | — | Treugeber status; Registration status | — |
| T-011 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-012 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-013 | Action | Abs. 3 + Abs. 7 | Application to the Landgericht; Anzeige to the Amt für Justiz | 2027-12-31 | — | Yes |
| T-014 | Action | Art. 1 | Notify the STIFA | 2026-12-31 | — | Maybe |
| T-015 | Clear | — | — | — | — | No |
| T-016 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-017 | Action | Abs. 2 + Abs. 7 | Amend the Treuhanddokumente; Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-018 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | Informationsberechtigter; Treugeber status | No |
| T-019 | Action | Art. 1 | Enter in the Handelsregister; Notify the STIFA | 2026-12-31 | — | Maybe |
| T-020 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-021 | Action | Abs. 2 + Abs. 7 | Amend the Treuhanddokumente; Deposit with the Amt für Justiz | 2027-12-31 | — | No |
| T-022 | Clear | — | — | — | — | No |
| T-023 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | — | No |
| T-024 | Action | Abs. 7 | Anzeige to the Amt für Justiz | 2027-12-31 | Treugeber status | No |
The same obligations arranged for a diary. The charitable deadline of 31 December 2026 falls twelve months before the private-benefit one, and the routes that require an application to the Landgericht need their evidence assembled first.
| Deadline | Structures | Step | Counsel |
|---|---|---|---|
| 2026-08-31 | 1 | Confirm Informationsberechtigter and Nachfolger T-009 | — |
| 2026-08-31 | 1 | Enter in the Handelsregister T-009 | — |
| 2026-12-31 | 2 | Enter in the Handelsregister T-004, T-019 | — |
| 2026-12-31 | 4 | Notify the STIFA T-004, T-008, T-014, T-019 | — |
| 2027-12-31 | 3 | Amend the Treuhanddokumente T-001, T-017, T-021 | — |
| 2027-12-31 | 15 | Anzeige to the Amt für Justiz T-001, T-002, T-003, T-005, T-006, T-007, T-011, T-012, T-013, T-016, T-017, T-018, T-020, T-023, T-024 | — |
| 2027-12-31 | 4 | Application to the Landgericht T-002, T-005, T-007, T-013 | Yes |
| 2027-12-31 | 1 | Deposit with the Amt für Justiz T-021 | — |
6 facts are outstanding, across 4 structures of the 24 evaluated. One row per structure per fact, so each line can be given to whoever administers that structure.
Each is a question of fact rather than of law, and can be answered without reference to the transitional provisions. Answering them and returning the supplement sheet re-evaluates those structures and nothing else.
| Ref | Missing fact | Why it is needed | Register status |
|---|---|---|---|
| T-006 | Treugeber status Is the Treugeber deceased, unreachable, or without legal capacity? | Decides the Art. 2 route: Abs. 2 or the Landgericht under Abs. 3 | Action |
| T-010 | Treugeber status Is the Treugeber deceased, unreachable, or without legal capacity? | Decides the Art. 2 route: Abs. 2 or the Landgericht under Abs. 3 | Open |
| T-010 | Registration status Is the Treuhänderschaft entered in the Handelsregister? | Decides whether the Abs. 7 step is an Anzeige or a deposit | Open |
| T-018 | Informationsberechtigter Has an Informationsberechtigter already been designated? | Decides whether a designation is still owed under Art. 2 Abs. 1 | Action |
| T-018 | Treugeber status Is the Treugeber deceased, unreachable, or without legal capacity? | Decides the Art. 2 route: Abs. 2 or the Landgericht under Abs. 3 | Action |
| T-024 | Treugeber status Is the Treugeber deceased, unreachable, or without legal capacity? | Decides the Art. 2 route: Abs. 2 or the Landgericht under Abs. 3 | Action |
| Count | Fact | Structures |
|---|---|---|
| 4 | Treugeber status | T-006, T-010, T-018, T-024 |
| 1 | Informationsberechtigter | T-018 |
| 1 | Registration status | T-010 |
One record per structure, written to be placed on the file. Each names the facts it was decided on, the provision it rests on, and the version of the rules that produced it.
This sample shows four of the 24 records. A delivered reading carries one for every structure in the population, and sets out the full sequence of steps each obligation requires rather than naming the step alone.
Basis. Every result above was produced by applying the rules in the package named in the header to the facts supplied by Muster Treuhand AG (illustrative), and by nothing else. The same facts and the same package reproduce the same register. Where a fact was not supplied, no value was assumed and the structure is reported as undetermined.
Scope. The provisions evaluated are the transitional provisions to LGBl 2026 Nr. 12 (Art. 1 and Art. 2) and PGR Art. 900, in the consolidated text in force from 1 July 2026. Standing duties that turn on an event rather than on the reform — PGR Art. 900 Abs. 3, which applies where a registered fact has changed — are outside this register.
Terms. This document is provided for evaluation. The rule package named above, its structure, its applicability and exclusion logic and the form of this report are proprietary to New Way Capital Advisory. Publication grants no licence to reproduce it, adapt it, or derive a competing work from it, and no part may be reproduced without written permission. © 2026 New Way Capital Advisory, Geneva.
New Way Capital Advisory is not a law firm and does not practise law in any jurisdiction. This document identifies and applies published legislative provisions for operational purposes. It is not legal or tax advice, it is not an opinion on any structure, Treugeber, Treuhänder or beneficiary, and it does not interpret any trust instrument. Anything marked for counsel, and anything turning on the construction of a document, is a matter for advice qualified in Liechtenstein.
New Way Capital Advisory · Geneva, Switzerland · nwc-advisory.com