DE

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Drescheweg 2 · Postfach 27 · FL-9490 Vaduz
T +423 232 68 68 · areva@areva.li

News

Amendments to Liechtenstein Trust Law as of 1 July 2026

Effective 1 July 2026, significant amendments to Liechtenstein trust law will come into force, strengthening in particular the requirements for transparency and governance of trusts. A new role of the “person entitled to information/Informationsberechtigter” will be introduced, and charitable trusts will also become subject to supervision by the Foundation Supervisory Authority (STIFA). This will include, among other things, the obligation to appoint an auditor.

With our proven expertise in fiduciary and audit services, we ensure an efficient, independent and professional audit as well as proper reporting.

For further information, Mathias Hemmerle will be pleased to assist you.

Services

Audit

  • Services as legal and/or statutory auditors (audit or review)
  • (Consolidated) financial statements according to PGR, OR, Swiss GAAP FER, IFRS
  • Auditor of common-benefit foundations or trusts
  • Role as supervisory body for foundations (Art. 552 § 11 PGR) or of a party entitled to information in the case of trusts (Art. 928a et seq. PGR)
  • Audits according to special laws
    • Asset management companies
    • Management Companies and investment funds
    • Pension funds
    • MiCAR Crypto-Asset Service Provider (CASP) 
  • Inspection controls according to the due diligence act as well as the function as investigation officers
  • Function as internal auditors
  • Financial due diligence

Tax

  • Advisory in complex tax issues
  • Preparation of tax returns for individual and legal entities
  • Examination of tax assessments and bills
  • Act as tax representatives
  • Support and advisory regarding VAT

Accounting

  • Advisory regarding (consolidated) financial statements according PGR, OR, Swiss GAAP FER and IFRS
  • Compiling of valuation reports of legal entities and participations
  • Advisory and support regarding payroll and social security
  • Advisory and support regarding the implementation of controlling, risk management and internal control systems (IKS)

Consultancy

  • Advisory services regarding finance, accounting, tax, financing, organisational structure and information technology

Honorary Fees

on an hourly basis according to the guidelines of the Auditors' Association Liechtenstein fee guidelines (PDF)

About Us

AREVA AG is a renowned auditing and fiduciary firm and stands for professional auditing services as well as services in tax, consulting and accounting matters. Founded in 1981, the company merged with APG Wirtschaftsprüfung AG beginning the year of 2014 to join forces and pool efforts and resources to meet the demands of our clients. Our experienced team has access to years of practice to provide competent and comprehensive support to our customers. Through our comprehensive knowhow and an excellent network we provide thorough solutions for issues across borders and sectors, but thanks to our strong bond with Liechtenstein we remain close to local companies and businesses. We focus strongly on continuity and security through sustainable consulting, assistance and support to provide a stable and trustworthy environment in which our customers can grow and thrive.

Licences

  • issued by the Financial Market Authority (FMA) to carry out the activities such as
    • Auditing company
    • Professional Trustee and Fiduciary
    • Auditors according to the law concerning pension schemes (BPVG)
    • Auditors according to the asset management act (VVG)
    • Auditors pursuant to the Alternative Investment Fund Managers Act (AIFMG)
    • Auditors pursuant to the Law on Undertakings for Collective Investment in Transferable Securities (UCITSG)
    • Auditors in accordance with the Investment Undertakings Act (IUG)
    • Auditors according to the Investment Firm act (WPFG)
    • Accreditation SPG (AFI)
    • Link to register FMA 
  • Of the federal audit oversight authority regarding the execution of limited as well as regular audits in Switzerland (Auditing companies acting as auditing experts)

Memberships

We are a member of the following associations

Sustainability

For our and future generation, we stand for a sustainable use of the limited resources on our planet. In our day-to-day work, we seek to use energy and materials as sparingly as possible and keep our travel activities to a minimum. We determine our remaining CO2 footprint through an independent institution and offset it completely by supporting appropriate climate protection projects.

You can find the climate protection project we currently support here:

https://www.climatepartner.com/18062-2204-1001

 

Team

Contact Person Audit Industries

Dr. Mathias Hemmerle

Dr. Mathias Hemmerle

Public Accountant Switzerland and Liechtenstein

T +423 232 68 69

mathias.hemmerle@areva.li

  • Years of experience as auditor and auditor at an international auditing firm in Zurich
  • Degree in Business Administration at the University of Innsbruck
  • Doctorate at the University of Innsbruck
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
  • Trustee exam passed Art. 9 TrHG
  • President of the auditors' association in Liechtenstein as well as Chairman of the examination commission for trustees
Professional background
Contact information

Contact Person Financial Services

Thomas Rüegsegger

Thomas Rüegsegger

Public Accountant Switzerland and Liechtenstein

T +423 399 38 15

thomas.rueegsegger@areva.li

  • Years of experience at a Swiss major Bank
  • Over 20 years of experience in auditing industry and financial services companies
  • Certified public accountant in Switzerland and Liechtenstein
  • Licensed auditor for banks, e-institutes, payment service providers, asset management companies, fund management companies and mutual funds following UCITSG, AIFMG, IUG, licensed auditor under Liechtenstein Due Diligence Act (DDA)
  • Director of the auditors‘ association in Liechtenstein
  • Lecturer at University of Liechtenstein
Professional background
Contact information

Contact Person Consulting and Taxes

Ferdinand Schurti

Ferdinand Schurti

Public Accountant Switzerland and Liechtenstein

T +423 399 38 12

ferdinand.schurti@areva.li

  • Commercial apprenticeship and years of experience in a fiduciary company situated in Liechtenstein
  • Swiss certified accountant
  • Swiss federal fiduciary certificate
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
Professional background
Contact information

Team

Denise Becker

Denise Becker

Public Accountant Switzerland and Liechtenstein

denise.becker@areva.li

  • Several years of experience in auditing industry and financial services companies
  • Certified public accountant in Switzerland and Liechtenstein
  • Licensed auditor for insurance companies and licensed auditor under Liechtenstein Due Diligence Act (DDA)
  • Member of the Board of Directors of a Swiss bank
Professional background
Contact information
Henrieta Beresova

Henrieta Beresova

audit associate

henrieta.beresova@areva.li

 

  • Master's degree in business management
  • Trust officer at a fuduciary company in Liechtenstein
Professional background
Contact information
Raphael Bosshart

Raphael Bosshart

audit associate

raphael.bosshart@areva.li

  • Commercial apprenticeship in the industrial sector
  • Degree in Business Administration at University of St. Gallen with specialization in Accounting, Controlling and Auditing
Professional background
Contact information
Sarah Brunhart

Sarah Brunhart

Administration and Backoffice

sarah.brunhart@areva.li

  • Years of experience in retail business
  • Years of experience in sales as well as a clerk accounting
  • Degree "Kaderdiplom" with a focus in corporate logistics
Professional background
Contact information
Anja Bösch

Anja Bösch

Public Accountant Switzerland

anja.boesch@areva.li

  • Master‘s degree in Accounting and Finance
  • Diploma degree in Law and Economics
  • Practical experience in auditing and industrial companies
  • Certified public accountant in Switzerland (Registered Auditor)
Professional background
Contact information
Jana Büchel

Jana Büchel

Auditor

jana.buechel@areva.li

  • Commercial apprenticeship and several years of experience as a clerk accountant at an industrial company
  • Certificate in clerk accounting
  • Advanced Federal Diploma of Higher Education in Business Administration
  • Chartered Specialist in Accounting and Financial Management Federal Diploma of Higher Education
Professional background
Contact information
Matthias Eberle

Matthias Eberle

Public Accountant Switzerland and Liechtenstein

matthias.eberle@areva.li

  • Years of experience in an auditing firm in Liechtenstein
  • Degree in Accounting and Finance at the University of St. Gallen HSG
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
Professional background
Contact information
Sina Eisler

Sina Eisler

audit associate

sina.eisler@areva.li

  • Commercial apprenticeship at a bank
  • Advanced Federal Diploma of Higher Education in Business Administration
  • Several years of experience in financial controlling in a corporation
Professional background
Contact information
Rainer Felgner

Rainer Felgner

Public Accountant Liechtenstein

rainer.felgner@areva.li

  • Degree in Business Administration at University of St. Gallen HSG
  • Certified accountant in Liechtenstein
Professional background
Contact information
Dr. Hans-Werner Gassner

Dr. Hans-Werner Gassner

Public Accountant Switzerland and Liechtenstein

hans-werner.gassner@areva.li

  • Occupation as auditor and managing director in Liechtenstein
  • Occupation as CFO at a large bank in Liechtenstein
  • Chairman of the board of directors at a large bank in Liechtenstein
  • Degree in Economics with a focus in auditing and fiduciary management at the Hochschule St. Gallen
  • Doctorate at the University of St. Gallen HSG
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
Professional background
Contact information
Dr. Mathias Hemmerle

Dr. Mathias Hemmerle

Public Accountant Switzerland and Liechtenstein

mathias.hemmerle@areva.li

  • Years of experience as auditor and auditor at an international auditing firm in Zurich
  • Degree in Business Administration at the University of Innsbruck
  • Doctorate at the University of Innsbruck
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
  • Trustee license according to article 5 paragraph 1 TrHG
  • President of the auditors' association in Liechtenstein as well as member of the examination commission for trustees
Professional background
Contact information
Dr. Peter Hemmerle

Dr. Peter Hemmerle

peter.hemmerle@areva.li

  • Occupation as member of the board of directors in several companies
  • Degree in business administration at the University of St. Gallen HSG and the University of Innsbruck
  • Certified Liechtenstein trustee
Professional background
Contact information
Nicole Hemmerle-Frick

Nicole Hemmerle-Frick

Manager

nicole.hemmerle@areva.li

  • Commercial apprenticeship

  • Bachelor of Science FHO in Banking and Finance
  • Several years of experience as a Client Adviser at a Liechtenstein Bank as well as in the fiduciary sector
Professional background
Contact information
Nicole Müller

Nicole Müller

Administration and Backoffice

nicole.mueller@areva.li

  • Commercial apprenticeship
  • Occupation as a clerk in accounting at a public entity
  • Occupation as a clerk in accounting and finance at company in Liechtenstein
Professional background
Contact information
Lorin Rasberger

Lorin Rasberger

audit associate

lorin.rasberger@areva.li

  • Internship at a wealth advisory in Liechtenstein
  • Internship at auditing firm in Liechtenstein
  • Degree in Management & Law at the Management Center Innsbruck
Professional background
Contact information
Thomas Rüegsegger

Thomas Rüegsegger

Public Accountant Switzerland and Liechtenstein

thomas.rueegsegger@areva.li

  • Years of experience at a Swiss major Bank
  • Over 20 years of experience in auditing industry and financial services companies
  • Certified public accountant in Switzerland and Liechtenstein
  • Licensed auditor for banks, e-institutes, payment service providers, asset management companies, fund management companies and mutual funds following UCITSG, AIFMG, IUG, licensed auditor under Liechtenstein Due Diligence Act (DDA)
  • Director of the auditors‘ association in Liechtenstein
  • Lecturer at University of Liechtenstein
Professional background
Contact information
Ferdinand Schurti

Ferdinand Schurti

Public Accountant Switzerland and Liechtenstein

ferdinand.schurti@areva.li

  • Commercial apprenticeship and years of experience in a fiduciary company situated in Liechtenstein
  • Swiss certified accountant
  • Swiss federal fiduciary certificate
  • Certified public accountant in Switzerland and Liechtenstein (Registered Auditor)
  • Certified Liechtenstein trustee
Professional background
Contact information
Manuel Vrisk

Manuel Vrisk

audit associate

manuel.vrisk@areva.li

  • Higher School Certificate at the Commercial School in Feldkirch
  • Several years of experience in the accounting department at a trading company
Professional background
Contact information
Isabelle Wolf

Isabelle Wolf

Manager

isabelle.wolf@areva.li

 

  • commercial apprenticeship as tourism clerk
  • Experience as a restaurant service staff
  • Accounting Clerk (Certificate in Financial Accounting)
Professional background
Contact information

Contact

AREVA
General Auditing and Trust Company Limited

Drescheweg 2 · P.O. Box 27
FL-9490 Vaduz
T +423 232 68 68
areva@areva.li

Branch Switzerland

Räfiserhalde 42
CH-9470 Buchs SG

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