Liechtenstein AG Formation, Step by Step

Usually, yes. At least one board member who manages and represents the AG must meet Art. 180a(1): an EEA national, a person treated as equal under a treaty, or a legal person, holding a Trustee Act permit or an equal authorisation. A licensed Liechtenstein trustee, named in your engagement letter, takes that mandate; LFT coordinates it.

The qualified board member holds a real mandate, not a name on paper. The Art. 180a condition must keep holding: if it stops being met, the authority dissolves the company ex officio (Art. 971). Any replacement is therefore arranged with the licensed trustee before the mandate ends. This page promises no availability.

That is the bank's decision, and LFT promises no outcome. The register file needs the bank's confirmation of the paid-in capital, so the capital-deposit account comes before the entry. LFT prepares the identification pack and coordinates with the bank; the licensed trustee performs the identification. No deposit size or timing is stated here.

Not necessarily; confirm the route with the trustee. A deed drawn up abroad by a public officer competent at the place of execution may be accepted, with proof of that competence on request. Outside the EEA it is filed with an apostille or legalisation, subject to treaties. For an electronic application, presence may be required in an individual case.

Art. 122(1) sets the minimum at CHF 50,000 for an AG; a GmbH needs CHF 10,000. Art. 122(2) says the minimum capital must be paid in or contributed in full, and Art. 290(1) no. 2 asks for at least 25 % paid on every share at formation. The licensed trustee confirms how the rules apply to your file.

Simultaneous formation needs at least two founders (Art. 281(2)). All founders declare the formation in a public deed that they sign (Art. 288(1)), and the deed takes the place of the constituent general meeting (Art. 288(2)). A notary draws up the deed; the founders sign it.

Yes. The deed records the appointment of the board members, the audit body and the Repräsentant, and the application must show board and audit body filled. Only a micro-company running a commercial business may waive the review, never an AG with bearer shares (Art. 1058a). The licensed trustee provides the board and Repräsentant mandates, agreed before the deed.

The application is signed by the board members entitled to sign and carries the complete deed (Art. 290(1)); the act also lets the Repräsentant and notaries apply (Art. 118(2)). Signatures must be certified. LFT prepares and checks the file and is not an applicant; the licensed trustee or the notary acts.

Partly. Register entries and extracts are in German. Supporting documents may be filed in another language, and the Office of Justice can ask for a certified translation where inspection by third parties would suffer. This page says nothing about the language of the notary's deed; the trustee confirms it for your file.

The official amounts, version of 1 August 2024: a basic fee of CHF 700; 0.2 per mille of the excess above CHF 200,000; CHF 30 per registered signatory and CHF 20 per function; CHF 600 for an advance certificate; and a scaled notarial fee capped at CHF 15,000. These are official fees, not LFT prices, and no total is quoted.

The law fixes no number of days; the Office of Justice aims to process entries promptly, which is a stated aim, not a promise. Under the general rule of Art. 106(1), a corporate body obtains legal personality by entry in the commercial register. No duration is published for the whole process.

Yes, but only deposited with a custodian (Art. 326a(1)). Registered shares pass by blank endorsement unless the articles say otherwise (Art. 327(1)). Which form suits you is for you and your advisers to decide; this page gives no verdict on it.

Accounts and the ordinary general meeting are due within six months of each financial year's end; an audit body is elected. The UBO report is due within 30 days of entry; register access has been limited since 30 July 2026, and deadlines that cannot be met stay suspended. Corporate income tax is 12.5 %. Confirm the position with the trustee.

An AG needs at least CHF 50,000 of capital and a GmbH CHF 10,000 (Art. 122(1)). For an AG with share capital of at least CHF 1 million the board needs at least three members, with exceptions in the same article (Art. 344(2)). The GmbH board rules are on the GmbH page; this page gives no verdict.