COREDO > Corporate Services > Company Formation > Company Formation in Liechtenstein

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 free movement of capital within the EEA. Liechtenstein actively supports innovation and fintech projects, including blockchain and crypto regulation, making it attractive for international investors.

Get a Consultation

Cost of the service
is individual

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. Suitable for both commercial and non-commercial purposes. Formation requires at least one founder and, as a rule, one qualified director under Art. 180a PGR. The minimum share capital is CHF 10,000, which must be fully paid up at the time of registration. The company must, as a rule, have its annual financial statements audited or, if it is small, reviewed, and must file them. The management structure of a GmbH includes a general meeting of participants and one or more managing directors, at least one of whom must, as a rule, be such a qualified director.

AG (Aktiengesellschaft)

Joint-stock company. A popular form for large commercial projects, providing a solid business reputation. Formation requires a registered office in Liechtenstein and, as a rule, at least one qualified director under Art. 180a PGR 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 CHF 30,000 (or EUR/USD 30,000 if the capital is stated in that currency) are required. An Anstalt that runs a commercial business must, as a rule, appoint an auditor for its annual accounts. 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. The filed documents of a foundation that is not entered in the Commercial Register are not open to public inspection: the depositor and persons the depositor authorises may request them. The foundation council must include at least one qualified member under Art. 180a PGR. 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. The Office of Justice makes the entry without delay once all the conditions for registration are met. The main steps are:

Legal form and articles of association

Selecting a legal form and preparing the articles of association.

01

Notarisation

Notarisation of the founding documents.

02

Share capital

Paying in at least the minimum share capital in full.

03

Filing with the Commercial Register

Submitting documents to the Commercial Register.

04

Registration number and extract

Obtaining the registration number. 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.

05

Physical presence of the founder during registration is not required — the entire process can be carried out remotely through an authorised representative.

Required Documents

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

articles of association and the company’s charter, specifying the name, registered office, share capital amount, and founders’ details;

identification documents of founders and directors;

confirmation that the share capital has been paid in;

a document appointing the qualified director under Art. 180a PGR, where one is required;

confirmation of a registered office in Liechtenstein.

Entries in the Commercial Register are made in German; for documents in another language, the Office of Justice may require a certified translation.

Registration Timeline

How long it takes to register a new legal entity in Liechtenstein depends on when a complete set of correctly prepared documents is ready and the share capital is paid in. The entry in the Commercial Register is then made without delay. 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 qualified director under Art. 180a PGR, 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 a company’s taxable net income.

Legal entities are required to pay a minimum corporate tax of CHF 1,800 per year, which is credited against the income tax liability. The minimum tax is not levied on entities whose sole purpose is running a commercial business and whose balance-sheet total averaged no more than CHF 500,000 over the last three financial years. Upon company formation, a one-time formation duty (Gründungsabgabe) of 1% of the nominal share capital is levied, unless Swiss stamp duty law applies instead. A general exemption threshold of CHF 1 million of capital applies to this duty. For amounts exceeding CHF 5 million, the rate is reduced to 0.5%, and for amounts exceeding CHF 10 million — to 0.3%. Foundations pay a separate, lower formation duty of 0.2% of capital, with a minimum of CHF 200.

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 financial-market law taken over into the EEA Agreement. It also exchanges tax information automatically under the OECD Common Reporting Standard (CRS), and does so with EU member states under a separate agreement with the EU.

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. Once a group comes within these rules, its Liechtenstein entities must notify the Tax Administration within twelve months after the end of the financial year. The top-up tax return is due within 15 months after the end of the financial year, and the first one within 18 months.

Opening a Bank Account

To conduct business in Liechtenstein, a company in practice needs a corporate bank account. The minimum share capital must be fully paid in, in cash or in kind. 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. 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

Founder & NED of COREDO. Founded the company in 2016 and personally oversees the strategic development of business across dozens of jurisdictions.

Pavel Kos

Head of Legal. Has been with COREDO since June 2017, responsible for legal support of corporate projects and company formation.

Alena Mach

Executive Director

Daniil Saprykin

Head of Customer Success

Annet Abdurzakova

Senior Customer Success Manager

Frequently Asked Questions

Is a locally qualified director mandatory in Liechtenstein?

As a rule, yes. At least one board member with management and representation powers must be an EEA national, or a person treated as equivalent, holding a Liechtenstein trustee licence or an Art. 180a PGR licence. Companies that must have a managing director under the Trade Act or another special law are exempt, and COREDO can assist with appointing a qualified director.

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

The minimum share capital for a GmbH is CHF 10,000. For an AG, the minimum share capital is CHF 50,000. The minimum 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, legal entities are required to pay a minimum annual tax of CHF 1,800, credited against the overall income tax liability. The minimum tax is not levied on entities whose sole purpose is running a commercial business and whose balance-sheet total averaged no more than CHF 500,000 over the last three financial years.

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. Regulated activities follow the sector rules of the EEA: for example, UCITS management companies provide services in another EEA state under the freedom to provide services, with notification to the regulator.

What are the annual reporting requirements for companies in Liechtenstein?

GmbH and AG companies must prepare annual financial statements under the PGR Act and have them audited or, if small, reviewed, although the smallest commercial businesses without bearer shares may waive the review. Companies also submit tax returns, and the minimum corporate tax of CHF 1,800 is payable regardless of business performance and credited against the income tax liability. The minimum tax is not levied on entities whose sole purpose is running a commercial business and whose balance-sheet total averaged no more than CHF 500,000 over the last three financial years.

Order a Consultation

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.

Related Services

Company Formation

Legal outsourcing

Financial Licences in the EU

Bank Account for Individuals