Post by Christina Delia Preiner

An important Swiss Federal Supreme Court decision brings greater clarity to the Swiss securities transfer tax treatment of Liechtenstein single-investor funds. The Court confirmed that a Liechtenstein single-investor fund may qualify as a foreign collective investment scheme under Article 119 CISA and benefit from the exemption under Article 17a para. 1 lit. c SFTA. The ruling enhances legal certainty for Liechtenstein fund structures. Pleased to see this important issue clarified. #InvestmentFunds #AssetManagement #SecuritiesTransferTax #Liechtenstein #CrossBorder #FinancialServices Link: https://lnkd.in/ecgZEdzp Finanzplatz Liechtenstein LAFV Liechtensteinischer Anlagefondsverband