列支敦士登anstalt——法律变色龙之谜揭晓

IF 0.2 Q4 LAW Trusts & Trustees Pub Date : 2023-07-01 DOI:10.1093/tandt/ttad054
Johanna Niegel
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引用次数: 0

摘要

就像列支敦士登基金会一样,在列支敦士登的公司形式中,anstalt是一个真正的法律变色龙,它可以实现从法人团体通常追求的目的到私人基金会追求的目的。今年的社论解释并对比了列支敦士登分析的基本概念,这往往使国内和国际从业者都感到困惑,并指出为什么对分析的正确分类是必不可少的。
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The Liechtenstein Anstalt—the legal chameleon’s mystery unveiled
Abstract Just like the Liechtenstein foundation, the anstalt is a true legal chameleon among the Liechtenstein company forms, fulfilling purposes that range from those commonly pursued by corporate bodies to purposes pursued by private foundations. This year’s editorial explains and contrasts the basic concept of the Liechtenstein anstalt, which more often than not puzzles domestic and international practitioners alike, and points out why the correct classification of an anstalt is essential.
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