Abstract
Abstract The structure of private wealth in Germany is approaching that of many other countries, such as England, the USA and Switzerland: it is becoming intergenerational. As more and more and also substantial assets are inherited, the need for instruments to preserve and increase this wealth is growing. It is therefore not surprising that family foundations are enjoying growing demand in Germany. But the Liechtenstein foundation is also becoming increasingly popular—especially for German citizens. The article compares the two legal institutions.
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