C4 Liability of the Liechtenstein foundation towards spouses

Claims for equalisation of gains titled in Germany against Liechtenstein foundations validly established by German founders are not recognised in Liechtenstein and cannot be enforced. This does not apply to access to assets of the foundation located in Germany.

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In principle, the claimant may also assert his or her claims for equalisation of gains before Liechtenstein courts, in which case German law would generally be applicable.

Liechtenstein law does not, however, contain any provisions on the possibility of avoidance in the event of a reduction of claims to equalisation of gains by means of a transfer of assets to the foundation.

There have not yet been any court decisions on this. It is possible that the substantive German law on matrimonial property regimes will be applied, with a property regime equalisation of 50% of the difference in gains, but with limited enforceability for foundation assets located in Germany.


Asset protection in the case of claims for equalisation of gains in DE, AT
DE: Against original foundation (operated in Germany): Equalisation of matrimonial property rights in the amount of 50% of the difference in gains; 10-year period
Against subsequent foundations (operated in Germany): Equalisation of matrimonial property rights in the amount of
50% of the difference in gains; 10-year time limit
Enforceability of the challenge in Germany in the country of domicile of the foundation: given
Against the original foundation transaction (operated in the country of domicile of the foundation): given
Against the post-foundation (operated in the country of domicile of the foundation): given
AT: Against the original foundation transaction (operated in Germany): Marital property regime equalization in the amount of 50% of the difference in gains; 10-year time limit
Against the post-foundation (operated in Germany): Equalisation of matrimonial property rights in the amount of
50% of the difference in gains; 10-year period
Enforceability of the challenge pursued in Germany in the country of domicile of the foundation: given
Against the original foundation transaction (pursued in the country of domicile of the foundation): Equalisation of matrimonial property rights in the amount of 50% of the difference in gains; 10-year time limit
Against the subsequent foundation (operated in the country in which the foundation is domiciled): Equalisation of matrimonial property rights in the amount of 50% of the difference in gains; 10-year period.



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