Comparative Guide to Non-Registered Foundations, Registered Foundations, Anstalt (Establishment), and Trust Enterprises

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Introduction

This guide provides a comprehensive comparison of the key features and requirements for forming and maintaining Non-Registered Foundations, Registered Foundations, Anstalt (Establishments), and Trust Enterprises. The following sections outline the minimum number of natural persons required for formation, registration requirements, residency requirements for directors, permitted types of shares, and other essential details.

Non-Registered Foundation / Registered Foundation

Formation Requirements

• Minimum number of natural persons required for formation: 1
• Requirement to register with the Commercial Register: No/No
• Residency requirement for directors: No/No
• Permitted types of shares: No/No

Additional Requirements

• Trust and Company Service Provider required to form: No/No
• Registered agent in the jurisdiction of formation required: No/Yes
• Entity required to hold financial accounts in jurisdiction of formation: No/Yes
• Tax filings required in the jurisdiction of formation (even if no direct tax liabilities): No/Yes
• Nominee directors allowed: No/Yes
• Nominee directors required to disclose status: No/Yes
• Nominee directors required to obtain information on and/or disclose identity of natural person(s) on whose behalf they are acting: No/Yes
• Nominee shareholders allowed: No/Yes
• Nominee shareholders required to disclose status: No/Yes
• Nominee shareholders required to obtain information on and/or disclose identity of natural person(s) on whose behalf they are acting: No/Yes

Anstalt (Establishment)

Formation Requirements

• Minimum number of natural persons required for formation: 1
• Requirement to register with the Commercial Register: Yes (X)
• Residency requirement for directors: Yes (X)
• Permitted types of shares: No/Yes (X)

Additional Requirements

• Trust and Company Service Provider required to form: No/No
• Registered agent in the jurisdiction of formation required: Yes/
• Entity required to hold financial accounts in jurisdiction of formation: No/Yes
• Tax filings required in the jurisdiction of formation (even if no direct tax liabilities): No/Yes
• Nominee directors allowed: Yes/
• Nominee directors required to disclose status: Yes/
• Nominee directors required to obtain information on and/or disclose identity of natural person(s) on whose behalf they are acting: Yes/
• Nominee shareholders allowed: No/

Trust Enterprise (Trust reg.)

Formation Requirements

• Minimum number of natural persons required for formation: 1
• Requirement to register with the Commercial Register: No/No
• Residency requirement for directors: No/No
• Permitted types of shares: No/Yes

Additional Requirements

• Trust and Company Service Provider required to form: Yes/
• Registered agent in the jurisdiction of formation required: No/
• Entity required to hold financial accounts in jurisdiction of formation: No/Yes
• Tax filings required in the jurisdiction of formation (even if no direct tax liabilities): No/Yes
• Nominee directors allowed: No/
• Nominee directors required to disclose status: No/
• Nominee directors required to obtain information on and/or disclose identity of natural person(s) on whose behalf they are acting: No/
• Nominee shareholders allowed: No/