LIECHTENSTEIN Trends and Developments
Trends and Developments Contributed by: Lukas-Florian Gilhofer and Vivianne Auer Ospelt & Partners Attorneys at Law Ltd.
Ospelt & Partners Attorneys at Law Ltd. advises on domestic and cross-border M&A transactions within a flexible, business-oriented legal framework. Trans - actions are primarily governed by the Liechtenstein Persons and Companies Act (PGR), supplemented by civil and sector-specific regulations, with EEA merger control rules applying where relevant. The firm supports clients across the full transaction life cycle – from structuring and due diligence to nego - tiation, execution, and post-merger integration – en -
suring alignment with strategic objectives. Liech - tenstein’s liberal corporate regime enables efficient deal-making, with limited stakeholder intervention, though employee information or consultation re - quirements may arise in certain cases. Recent legal developments, including digital decision-making pro - cesses and increasing regulatory considerations, are shaping transaction execution and risk assessment, reinforcing the need for pragmatic, solution-oriented legal advice.
Authors
Lukas-Florian Gilhofer joined Ospelt & Partner Attorneys-at-Law Ltd. in 2025, where he has since strengthened the firm’s M&A and Insurance & Reinsurance practice. He additionally serves as a public notary
Vivianne Auer joined Ospelt & Partner Attorneys-at-Law Ltd. in 2022 and advises clients as an attorney working with the firm’s M&A practice. She has
experience across a wide range of industries, including investment, transport, food, and insurance, and supports complex cross-border transactions. Over the years, she has gained in-depth insight into the Liechtenstein market and its specific regulatory and transactional requirements. Before joining Ospelt & Partner, she gained diverse legal experience in Austria and abroad, including a semester at the Australian National University, an internship at an international law firm in Barcelona, and subsequent work at a Viennese commercial law firm, further strengthening her foundation in international business and corporate law.
in the Principality of Liechtenstein. Prior to this, he was with one of Liechtenstein’s largest law firms. Before relocating from Austria to Liechtenstein in 2021, he worked with renowned business law firms in Vienna, Tyrol, and Salzburg, and he continues to advise on matters with an Austrian nexus. In addition to his legal practice, he regularly publishes scholarly articles in national and international journals and lectures at various universities. He completed his academic education in Tyrol (Austria) and Copenhagen (Denmark), with a focus on both legal and economic studies.
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