LIECHTENSTEIN Law and Practice Contributed by: Thomas Plattner and Fabian Jenny, Ospelt & Partner Attorneys at Law Ltd.
Liechtenstein follows the principle of ius sanguinis: any child of a mother or father with citizenship of the Principality becomes a Liechtenstein citizen. Other options for obtaining nationality are as follows. • Ordinary procedure – takes place via admission to municipal citizenship, which is decided in a vote by the citizens of the municipality residing in the municipality. The applicant must have been ordi - narily resident in Liechtenstein for ten years and renounce their previous citizenship. • Marriage/registered partnership – the applicant has been married/in a registered partnership to a Liech - tenstein citizen for at least five years, is ordinarily resident in Liechtenstein and has renounced their previous citizenship. • Long-term residence – requires 30 years of regular residence in Liechtenstein, whereby the years up to the age of 20 are counted twice. The applicant must renounce their previous citizenship. • Statelessness – requires five years of regular resi - dence in Liechtenstein. The applicant was born in Liechtenstein and has been stateless since birth and has not yet reached the age of 21. 7.2 Expeditious Citizenship Liechtenstein does not provide any investor or other special categories for obtaining citizenship. The concept of tax on expenditure or lump sum taxa - tion is designed to attract wealthy foreigners (see 1.3 Income Tax Planning ). 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Liechtenstein does not have a special planning mech - anism for minors or for adults with disabilities like a special needs trust. Protection of minors and adults with disabilities are covered by civil law and social security laws. 8.2 Appointment of a Guardian Liechtenstein recognises the appointment of a guard - ian for minors and adults with mental disabilities under special legal provisions. The guardian shall assist and
represent a person who is unable to manage all or some of their own affairs without risk of disadvantage to themselves. Proceedings for the appointment of a guardian are initiated at the Princely Court at the suggestion of the person concerned, their relatives or close associates, a social institution or even ex officio. If a guardianship is established following the legally binding conclusion of the proceedings, the guardian is appointed for those matters in which the person concerned requires representation. Legal representation includes representing the per - son concerned before offices, authorities and social insurance companies and asserting financial claims, managing assets and income. The guardian identi - fies themselves as a legitimate representative vis-à- vis the authorities, insurance companies and banks with the court order. The guardian shall ensure that at least the basic needs of the person concerned are met with the financial assets. The guardian responsi - ble for the management of real estate shall be regis - tered with the land register. The guardian is obliged to have residential buildings adequately insured by a building insurance company. The guardian is not obliged to take over the care and maintenance of the person concerned. However, they are obliged to make appropriate efforts to organise medical care and social support. A disabled person can only consent to medical treat - ment if they are capable of understanding and judg - ment. Capacity of understanding and judgment is given if the disabled person is able to understand the reason for and significance of the medical treatment, to assess the consequences and risks of treatment and to determine their Will accordingly. The guardian must obtain sufficient information from the attending physician before consenting to or refusing medical treatment. Medical treatment that is usually associ - ated with a serious or lasting impairment of physical integrity or personality is only permissible if a medical expert, independent of the attending physician, con - firms in a medical certificate that the disabled person does not have the necessary capacity of understand - ing and judgment and that the treatment is necessary to safeguard their wellbeing. In the event of “imminent
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