Registration:

Public Register of Liechtenstein

Minimum capital:

CHF 30’000.—

Scope of business:

Commercial or non-commercial activities

Organisation:

a) Trustor or owner of the trustor’s rights

b) Board of trustees

c) Auditor mandatory for commercial scope

Accounting:

mandatory for commercial scope

Declaration:

Schedule of assets for non-commercial entities

Ownership:

Trustor or owner of the trustor’s rights

Ownership certificate:

Deed of assignment

Beneficiaries:

According to the by-law

Anonimity of Trustor/Owner:

Trustor or owner of the trustor’s rights is not registered

Taxes:

0,1 % on the net equity, at least CHF 1’000.—p.a.

VAT:

7,6 % (2004) if applicable