Company Formation in Liechtenstein

Forming a company for third parties is a trustee activity under TrHG Art. 2(a), and exercising it without a licence is an offence under Art. 80. LFT prepares and coordinates. The licensed Liechtenstein trustee named in your engagement letter forms the company and files the registration with the Office of Justice.

Most companies need local roles: at least one qualified board member under PGR Art. 180a(1) and a Repräsentant under Art. 239(1), with exceptions in Art. 180a(3) and Art. 239(4). A licensed trustee holds those mandates and files the application. We arrange them with the trustee. No bank account is promised, and the licensed partner checks your case.

The AG needs CHF 50,000 and a public deed; the GmbH CHF 10,000 and a deed or the simplified route; the Anstalt CHF 30,000 and certified signatures; the foundation CHF 30,000 and a written declaration; the trust a written agreement. You choose with the licensed partner.

Under PGR Art. 122(1): AG CHF 50,000, GmbH CHF 10,000, Anstalt and foundation CHF 30,000, and an Anstalt with capital divided into shares CHF 50,000. Art. 122(2) and the Office of Justice leaflet say paid in full; Art. 537(2) no. 2 asks the Anstalt for at least half. The trustee confirms.

The AG and the standard GmbH are formed by public deed. A GmbH with at most three members and one managing director can use the simplified route with certified signatures. The Anstalt and the foundation need written documents with certified signatures. A trust is formed by written agreement.

Under PGR Art. 180a(1), at least one board member authorised to manage and represent holds a Trustee Act licence and is an EEA national, a person treated as equal, or a legal person. Under Art. 239(1), the Repräsentant is an EEA national permanently resident in Liechtenstein. We arrange both with the licensed trustee.

Commercial register entries are made in German (HRV Art. 4(1)). Supporting documents may be filed in another language, and the Office of Justice may ask for a certified translation (Art. 4(2)). We prepare the drafts so the licensed trustee can file them in the form the register expects.

No statute sets a day count for the entry, and the Office of Justice publishes none. It says it endeavours to process entries promptly, depending on its workload. We quote no provider timeline. A complete file, prepared before the trustee files, removes the delays that are in your hands.

Under GbHr-GebV Annex 2 (version 1 August 2024): CHF 700 base fee for the first entry of an AG, GmbH, Anstalt or foundation, CHF 300 for a trust, CHF 600 for the advance certificate. Above CHF 200,000 of capital, AG, GmbH and Anstalt fees rise by 0.2 per mille, up to CHF 10,000. Our fee is on request.

Corporate income tax is generally 12.5% of taxable net income (SteG Art. 61), with a minimum income tax of CHF 1,800 a year. A private asset structure under Art. 64(8) pays the minimum tax only. The result depends on the structure; see tax planning for a family's structure.

Beneficial owners are reported within 30 days of the commercial register entry (VwbPG Art. 4), and a breach can be fined up to CHF 200,000. After the cyberattack of 30 July 2026 access was limited; deadlines that cannot be met because of it remain suspended. The licensed trustee files the report.

Yes. A ready-made company is a separate route with its own page, where the companies on offer, their prices and the transfer steps are listed. This page lists no companies. Ask us which route suits your timing, and the licensed partner confirms what the transfer needs in your case.