This article addresses the rules and procedures that govern family links in the context of estate and succession planning in Liechtenstein.(1)
If no special arrangement exists, the default matrimonial property regime is the separation of property. However, marital agreements that establish a different regime can be entered into before and during marriage.
Same-sex marriages are not possible in Liechtenstein; however, civil partnerships for same-sex partners have been recognised since 1 September 2011.
Liechtenstein succession law does not distinguish between legitimate and illegitimate children or between natural and adopted children. However, with a view to the right to inherit, no kinship is created between an adopted child and their descendants and the other relatives of the adopting person (ie, of the adoptive father or mother), which is why the law does not recognise any legal right to inherit between them.
- "Recent developments and tax considerations for private clients";
- "Private trusts, foundations and charities";
- "Compliance issues";
- "Wills, probate and inheritance"; and
- "Capacity and power of attorney".
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