Company Formation in Liechtenstein

Why Register a Company in Liechtenstein

Liechtenstein is a prestigious European jurisdiction with a well-developed financial sector and a reputation as one of Europe’s most reliable financial centres.

The country combines a stable economy, flexible tax regulation, access to the EU and Swiss markets via the EEA and customs union, and the absence of currency controls. Liechtenstein actively supports innovation and fintech projects, including blockchain and crypto regulation, making it attractive for international investors.

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Types of Companies in Liechtenstein

Entrepreneurs can choose from several legal forms provided by the Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR). The choice of form depends on the scale of the project, confidentiality requirements, and business objectives.

GmbH (Gesellschaft mit beschränkter Haftung)

Limited liability company. The most common form of doing business in Liechtenstein. Suitable for both commercial and non-commercial purposes. Formation requires at least one founder and one director who is a resident of Liechtenstein. The minimum share capital is CHF 30,000, which must be fully paid up at the time of registration. The company is required to conduct an annual audit and file financial statements. The management structure of a GmbH includes a general meeting of participants and one or more managing directors, at least one of whom must be a Liechtenstein resident.

AG (Aktiengesellschaft)

Joint-stock company. A popular form for large commercial projects, providing a solid business reputation. Formation requires at least one resident director, a registered office in Liechtenstein, and appointment of an auditor. The minimum share capital is CHF 50,000. An AG is subject to strict corporate governance requirements and disclosure obligations. Shares may be registered or bearer, providing flexibility in organising the ownership structure. An AG must form a board of directors and hold an annual general meeting of shareholders.

Anstalt (establishment)

A unique legal structure characteristic of Liechtenstein, combining features of an LLC and a foundation. Used for various types of business and trust management. A board of directors and minimum capital of at least EUR 30,000 are required. The company is subject to an annual audit. An Anstalt may operate without members or shareholders, making it particularly attractive for asset management structures and international tax planning.

Stiftung (foundation)

Suitable for holding structures and charitable purposes; not intended for commercial activities. Information about the owner is confidential. The foundation council must include at least one Liechtenstein resident. Foundations are actively used for long-term preservation of family wealth and intergenerational asset transfers.

Trust

Established on the basis of a trust agreement for the protection and preservation of assets. Allows the transfer of business into fiduciary management by third parties. Liechtenstein is one of the few continental European jurisdictions that recognises the institution of trust at the legislative level.

Company Registration Procedure

Company registration is carried out through the Commercial Register (Handelsregister) at the Office of Justice (Amt für Justiz) of Liechtenstein. As a rule, the process takes no more than two weeks, provided a complete set of documents is submitted.

The main steps include: selecting a legal form and preparing the articles of association in German, notarisation of the founding documents, depositing the share capital into a corporate bank account, submitting documents to the Commercial Register, and obtaining the registration number. Physical presence of the founder during registration is not required — the entire process can be carried out remotely through an authorised representative.

After registration, the company receives an extract from the Commercial Register confirming its legal status. Information about registered legal entities is entered into the public register and is available for verification by third parties, enhancing the company’s transparency and credibility.

Required Documents

To register a company in Liechtenstein, the following documents are required:

  • articles of association and the company’s charter in German, specifying the name, registered office, share capital amount, and founders’ details;
  • identification documents of founders and directors;
  • confirmation of share capital deposit into a bank account;
  • a document appointing a resident director;
  • confirmation of a registered office in Liechtenstein.

Foreign documents must be translated into German and, where necessary, apostilled.

Registration Timeline

The standard timeline for registering a new legal entity in Liechtenstein is one to two weeks, provided a complete set of correctly prepared documents and deposited share capital are available. Preparation and notarisation of documents may require additional time depending on the complexity of the corporate structure. Timelines also depend on the speed of bank account opening and compliance checks conducted by the bank.

Cost of Services

The cost of company formation services in Liechtenstein depends on the chosen legal form, the complexity of the corporate structure, and the scope of additional requirements. The final cost is influenced by the need for appointing a nominee resident director, preparation of specialised documents, and notarial expenses. To receive a personalised estimate, contact our specialists — we will prepare a detailed commercial proposal tailored to your specific situation and business objectives.

Tax System of Liechtenstein

Liechtenstein offers one of the most attractive tax systems in Europe. The corporate income tax rate is 12.5% — one of the lowest in the region. This rate applies to all companies operating within the country.

All legal entities are required to pay a minimum corporate tax of CHF 1,800 per year, which is credited against the income tax liability. Upon company formation, a one-time formation tax (Gründungssteuer) of 1% of the nominal share capital is levied. The first CHF 1 million of capital is exempt from this tax; for amounts exceeding CHF 5 million, the rate is reduced to 0.5%, and for amounts exceeding CHF 10 million — to 0.3%.

Liechtenstein does not levy a dividend tax for non-resident shareholders and does not apply withholding tax on interest payments. The country is a member of the EEA and applies EU directives in the field of financial regulation, including the Common Reporting Standard (CRS) for automatic exchange of tax information.

Companies that are part of multinational groups fall under the GloBE (Global Anti-Base Erosion) rules, provided the group’s consolidated revenue exceeds the established threshold. Registration is carried out through the Liechtenstein Tax Administration within twelve months after the end of the financial year.

Opening a Bank Account

To conduct business in Liechtenstein, a company must open a corporate bank account with a local bank. The share capital must be deposited into the bank account before the registration procedure is completed. Liechtenstein’s banking system is characterised by a high level of reliability and confidentiality, and the country’s banks are subject to strict anti-money laundering (AML) and know your customer (KYC) requirements.

To open a corporate account, the company’s founding documents, identification documents of beneficial owners and authorised persons, and confirmation of the source of funds are required. Non-residents may open accounts with Liechtenstein banks; however, the procedure for foreign clients may include additional documentation requirements. COREDO can assist with document preparation and liaison with the bank.

Financial Sector Regulation

Supervision of Liechtenstein’s financial market is carried out by the Financial Market Authority (Finanzmarktaufsicht, FMA). The FMA is an independent regulator ensuring the stability and reliability of the financial market, client protection, and prevention of abuses. The provision of financial services in Liechtenstein is subject to licensing by the FMA.

The FMA’s competence covers regulation of banks, insurance companies and intermediaries, pension funds, investment companies, and asset managers. Strict requirements regarding professional qualifications and business reputation are imposed on the senior management of financial organisations.

Our Experts

The COREDO team has been operating since 2016 and possesses deep expertise in company formation across various European jurisdictions, including Liechtenstein.

Nikita Veremeev
Nikita Veremeev
Founder & NED of COREDO. Founded the company in 2016 and personally oversees the strategic development of business across dozens of jurisdictions.
Pavel Kos
Pavel Kos
Head of Legal. Has been with COREDO since June 2017, responsible for legal support of corporate projects and company formation.
Basang Ungunov
Basang Ungunov
Lawyer. Has been with COREDO since June 2022, specialising in legal support for company registration and structuring.

Frequently Asked Questions

Is a Liechtenstein-resident director mandatory?

Yes, for most legal forms (GmbH, AG, Anstalt), at least one director who is a resident of Liechtenstein is required. COREDO can assist with the appointment of a qualified nominee director.

What is the minimum share capital for a GmbH in Liechtenstein?

The minimum share capital for a GmbH is CHF 30,000. For an AG, the minimum share capital is CHF 50,000. The capital must be fully paid up at the time of registration.

What is the corporate income tax rate in Liechtenstein?

The corporate income tax rate is 12.5%. Additionally, all legal entities are required to pay a minimum annual tax of CHF 1,800, which is credited against the overall income tax liability.

Can a company be registered in Liechtenstein without being physically present?

Yes, physical presence of the founder during registration is not required. COREDO will provide full remote support throughout the process, including preparation and submission of all necessary documents.

What advantages does Liechtenstein's EEA membership provide?

Membership in the European Economic Area provides companies registered in Liechtenstein with access to the EU single market, including the free movement of goods, services, capital, and labour. This allows conducting business across all EEA member states without additional licences.

What are the annual reporting requirements for companies in Liechtenstein?

All commercial companies in Liechtenstein are required to conduct an annual audit of financial statements and submit tax returns. GmbH and AG companies must prepare annual financial reports in accordance with the requirements of the PGR Act. The minimum corporate tax of CHF 1,800 is payable regardless of business performance and is credited against the income tax liability.

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COREDO specialists provide full support for the company formation process in Liechtenstein — from selecting the legal form to obtaining registration in the Commercial Register. We have been operating since 2016 and help entrepreneurs from dozens of countries successfully build business structures in Europe and beyond.

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