• Is relatively easily possible - simply sell the GmbH to the foundation and give the foundation a loan beforehand. Interestingly, it may be the case that one only has to tax the income from the sale successively with the repayments of the loan, so one has a temporal "stretching effect" here.
  However, a limiting factor, at least with German GmbHs, is a problem that German exit tax applies here. Here one has to consider whether paying the exit tax is worth it, since the Liechtenstein foundation will then pay no capital gains tax on dividends in the future (on the other hand, in a German holding GmbH, there is also almost no capital gains tax on dividends for stakes >=15%).
• However, German tax advisors might still have ideas here on how to optimally contribute German GmbHs into a Liechtenstein foundation. In the conversation with Juhn, for example, it was mentioned that this is significantly easier with GmbH & Co. KGs, albeit without knowing why.

• Setting up the foundation: One-time 5k CHF fixed price (approx. 5.3k€) - that is the cheapest price I found in my entire research, respect.
  The price includes advice on setting up the foundation statutes and registering the foundation in Liechtenstein. The Liechtenstein fees are added on top of that, which are a few hundred CHF.
  Super interesting that this is offered here as a fixed-price model.
• Annual fee for the trustee: Approx. 5k CHF fixed price (I believe), plus 200-500 CHF per hour for further services (possibly accounting, etc.). In his experience, this usually costs a total of 10-15k CHF / year. For foundations that act mostly passively (ETFs, etc.), one can certainly get down to 8k CHF / year.
• I kind of get the impression here that they have completely optimized the process and pass the cost savings on to the customers - that is pretty cool. Other tax advisors (Gerd Kommer Invest and Juhn) are significantly, significantly more expensive here. Juhn, for example, quoted 30k€ for the annual fee; here we are at approx. 10k€.
• I asked him if German tax advisors basically just buy "white-label" services from Liechtenstein firms and slap a margin on top (e.g., Juhn with 30k€ / year) and he said that is indeed the case. He generally recommends simply looking for a Liechtenstein service provider directly yourself.

• In Germany, it is relatively difficult to liquidate a foundation - one generally has to convert it into a consumable foundation first. How is that in Liechtenstein? --> He said it is relatively simple, as it is regulated significantly less restrictively in Liechtenstein. Among other things, a foundation in Liechtenstein does not have to have a claim to eternity.
• Costs for a bank account in Liechtenstein? --> 0.3% - 0.5% of total assets, which matches what the people from Gerd Kommer said, although they even negotiated that down to 0.1%.
  If one wants to use the bank's asset management, then a total of 1.5% of assets under management. Also matches the conversation with the Gerd Kommer people.
  (By the way, also interesting to see here that German banks are much, much cheaper in comparison)

1. You coordinate the first steps with their recommended German tax advisor, including how you would bring the German assets into the foundation and whether the setup with the Liechtenstein foundation would be optimal here at all.
2. Drafting the foundation statutes with LCG (5k CHF fixed price, see above).
3. LCG registers the foundation in Liechtenstein.

• Typical duration for everything 6-12 weeks, with the biggest point usually being the tax advice on the German side.
• His personal time record for setting up a foundation is 5 days: Initial consultation on Monday, registration of the foundation on Friday (impressive guy).

Summary: Liechtenstein Foundation with LCG