Liechtenstein Anstalt Formation, Step by Step
We prepare and coordinate the file; a licensed Liechtenstein trustee, named in your engagement letter, forms the Anstalt and files it. The statutes are written, with certified signatures.
- One founder is enough
- Capital from CHF 30,000
- Written statutes, no deed required
What's included
This page is for founders, families and advisers who want a Liechtenstein Anstalt prepared, one of the forms of a company in Liechtenstein. We prepare, collect and coordinate; forming an entity for third parties is a trustee activity (TrHG Art. 2(a)), so the licensed trustee forms and files.
The formation file
We prepare the firm-name enquiry, the draft statutes, the formation act, the application and the document list for the trustee's review.
Documents and signatures
We collect your documents and coordinate the certification of the signatures on the statutes and the application.
Formation and filing
The licensed Liechtenstein trustee named in your engagement letter forms the Anstalt and files it. We keep the file moving between you and the trustee.
Board member and representative
Where the Anstalt needs them, we arrange an Art. 180a board member from a licensed trustee and coordinate the Repräsentant or a domestic service address.
The beneficial-owner report
After the entry, the licensed trustee files the report to the beneficial-owner register; we prepare the owner details.
Converting an AG or GmbH
An existing AG or GmbH can be converted into an Anstalt. We route the conversion to the licensed partner and prepare the papers.
What an Anstalt is, and which kind fits
Four facts that shape every later step. The page states them and does not choose for you.
A registered enterprise
An Anstalt is a legally independent, organised enterprise entered in the commercial register (PGR Art. 534(1)). One founder is enough (Art. 535(3)), and it exists only from the entry (Art. 538(2)).
Foundation-like or corporation-like
A foundation-like Anstalt has no members and no shares. The kind changes the beneficial-owner annex, the tax route and the board rule; for a holding company that owns the family's operating businesses, the Art. 180a board member is normally needed.
Owner, beneficiary and liability
The holders of the founder's rights form the supreme body, unless the statutes entrust the board with its powers. The statutes name who benefits; only the Anstalt's assets answer for its debts (Art. 548(1)).
Next to a Stiftung, AG or GmbH
A Stiftung is a separate form: see a Liechtenstein foundation prepared with a licensed trustee. For the company forms, read when a GmbH fits a founder better than an AG in Liechtenstein.
How Anstalt formation works
No statute or official page sets a duration; documents, certification and the register's examination drive the time.
Eight steps to an Anstalt
Client
LFF Heritage Trusts
Licensed trustee and Office of Justice
Prepare
You choose the firm name, capital, board and signing rights. We draft the statutes and the formation act; the licensed trustee reviews them. Who: client, LFT, licensed trustee.
Raise the fund
Cash comes with the founders' payment declaration; contributions in kind need a list of the dedicated assets and an expert valuation. Both payment rules are in table 1. Who: founders.
Sign the statutes
All founders sign the written statutes, and their signatures are certified. Who: founders.
Formation act
The act may sit inside the statutes. With several founders, a founding meeting is held and recorded. Who: founders, LFT drafts.
Application
The licensed trustee files the application with certified signatures; PGR Art. 118(2) also entitles the administration, the Repräsentant and notaries. Who: licensed trustee.
Supporting documents
Certified statutes, the payment declaration, the board list, acceptances, the auditor's acceptance or the waiver, signature specimens (HRV Art. 84(1)). Who: trustee files, client supplies.
Examination and entry
The Office of Justice examines whether the conditions for the formation are met (HRV Art. 85) and enters the Anstalt. Who: Office of Justice.
After the entry
The beneficial-owner report is due within 30 days (VwbPG Art. 4(4)). Commercial Anstalten keep accounts, others proper records; a later full payment of the fund is reported to the register. Who: licensed trustee, client.
Beneficial-owner register status: access has been limited since the cyberattack of 30 July 2026, users identify in person in Vaduz from 5 October 2026, and deadlines that cannot be met because of the limited access remain suspended (Office of Justice newsletter). Confirm the current position with the trustee.
Who signs, certifies and files for your Anstalt?
Send us your founders and capital. We map each signature, each certification and the trustee's filing for your case.
Documents you will need
- Photo ID of each founder, with residential address and date of birth
- The firm name, carrying the designation Anstalt
- The capital and its form, cash or in kind
- Draft decisions on shares, board, signing rights and the review waiver
- The founders' declaration on the payment of the contributions
- Certified signatures on the statutes; certified specimens of the signatories
- For contributions in kind: an itemised list and an expert valuation
- The beneficial-owner details
- Documents in German, or ready for a certified translation on request
Source: Wegleitung zur Neueintragung einer Anstalt (01/2021); HRV Art. 4(2), 84; SPV Art. 6(1)(a), 7(1)(a).
Requirements and official fees
Official amounts only, with their version date. LFT's own fee is never shown here; pricing on request.
Two payment rules for the Anstalt fund
What must be paid in
Rule A: Minimum capital paid in or contributed in fullRule B: Declaration that the fund is paid in at least by half, or covered by contributions in kind
Minimum capital: CHF 30,000 without shares; CHF 50,000 with shares (whole capital).
What an Anstalt formation requires and what follows after the entry
| Requirement | Rule | Who acts | Source |
|---|---|---|---|
| Founders | one is enough | the founder | PGR Art. 535(3) |
| Statutes | written, signed by all founders, signatures certified; the act asks for no public deed | the founders | PGR Art. 536(1); Wegleitung 01/2021; HRV Art. 84(1)(b) |
| Minimum capital, no shares | CHF 30,000; entry also in euro or US dollar | the founders | PGR Art. 122(1), (1a); Merkblatt 06/2025 |
| Minimum capital, with shares | CHF, EUR or USD 50,000 for the whole capital, not per share | the founders | Merkblatt 06/2025 |
| Payment of the capital, rule A | minimum capital paid in or contributed in full | the founders | PGR Art. 122(2); Merkblatt 06/2025 |
| Payment of the capital, rule B | the deed of dedication declares the fund paid in at least by half or covered by contributions in kind, and how the rest is raised or secured | the founders | PGR Art. 537(2) no. 2; HRV Art. 84(1)(c) |
| Contributions in kind | expert valuation; a list of the dedicated assets, each listed and valued | the founders | Merkblatt 06/2025; HRV Art. 84(2) |
| Board member | one who meets PGR Art. 180a, through a Trustee Act licence or an authorisation treated as equal; exceptions in Art. 180a(3) | the licensed trustee | PGR Art. 180a |
| Representative | a Repräsentant, a permanently resident EEA national, unless a domestic service address is named; the duty lapses only with Government consent | the licensed trustee | PGR Art. 239(1), (4) |
| Annual review | by an auditor where accounts are required; a micro company running a commercial business may waive it by unanimous decision of the supreme body | the Anstalt | PGR Art. 1058, 1058a(2) |
| Beneficial-owner report | within 30 days of register entry, Annex 1 and Annex 2 entities alike; access limited since 30 July 2026, identification in person in Vaduz from 5 October 2026, deadlines that cannot be met remain suspended | the licensed trustee | VwbPG Art. 4(4)(a), (b); Office of Justice newsletter 2026/06 |
| Language | entries in German; supporting documents may be filed in another language, a certified translation on request | the filing party | HRV Art. 4(1), (2) |
Source: PGR; HRV; VwbPG; Merkblatt zur Anstalt (06/2025). Rules A and B are both in force in the texts cited; the page does not reconcile them and states no rule for capital above the minimum.
Official register and levy amounts for a new Anstalt
| Item | Amount | Version | Source |
|---|---|---|---|
| Register base fee, new Anstalt | CHF 700 | 1 August 2024 | GbHr-GebV Annex 2 B.1(i) |
| Surcharge on capital above CHF 200,000 | 0.2 per mille of the excess; base fee including surcharge capped at CHF 10,000 | 1 August 2024 | GbHr-GebV Annex 2 B.2 |
| Per signing right entered; per function entered | CHF 30; CHF 20 | 1 August 2024 | GbHr-GebV Annex 2 B.4 |
| Repräsentant, service address or further address | CHF 30 | 1 August 2024 | GbHr-GebV Annex 2 B.6 |
| Entry, change or deletion of Anstaltsanteile | CHF 100 | 1 August 2024 | GbHr-GebV Annex 2 D.3(v) |
| Formation levy, where Swiss stamp-duty law does not apply | 1 % of the capital, general threshold (Freigrenze) CHF 1 million; 0.5 % on the capital above CHF 5 million, 0.3 % above CHF 10 million; which regime applies to a given Anstalt is not stated here | 2026 text | SteG Art. 66(1) |
Source: GbHr-GebV, version of 1 August 2024; Tax Act (SteG) Art. 66(1). Certification, trustee and partner fees are not stated; they are quoted on request.
Problems we solve
Do I need a notary?
The formation asks for written statutes with certified signatures and no public deed (PGR Art. 536(1)). Who certifies the signatures is confirmed with the licensed trustee.
Paid in full or by half?
The statute set carries two formulas, rule A and rule B in table 1. We put both in front of the licensed trustee before the application is filed.
Board member and representative
A commercially inactive Anstalt needs a board member who meets Art. 180a: a licensed trustee on the board. Residency is a Repräsentant question; a domestic service address is the register's alternative.
English papers, German register
Register entries are made in German. Supporting documents may be filed in another language, and the Office of Justice may ask for a certified translation.
The beneficial-owner report now
The annex depends on the kind of Anstalt. The 30-day rule stands with the status above: access limited since 30 July 2026, unmeetable deadlines suspended.
Timing and the bank account
No day count is published; documents, certification and examination set the pace. Any bank account is the bank's decision, and nothing is promised.
Want the capital, board and register steps checked for your case?
We check your capital route, the board and representative mandates, and the register file before anything is signed.
Why work with us
Dominik Heeb keeps your Anstalt file together in Vaduz, from the draft statutes to the beneficial-owner report. We prepare, collect and coordinate; the licensed Liechtenstein trustee named in your engagement letter forms and files. Every official figure in the tables carries its article and version.
Frequently asked questions
Is a notary or public deed needed to form an Anstalt?
No. Formation needs written statutes signed by the founder or founders, and the act does not ask for a public deed. The Office of Justice wants the statutes signed by all founders with certified signatures, and the register requires a certified copy signed by all founders. A licensed Liechtenstein trustee, named in your engagement letter, files the application.
Do I need a qualified board member or a local representative?
Possibly both. A commercially inactive Anstalt needs a managing board member who meets PGR Art. 180a, and a holding Anstalt normally does, unless an exception in Art. 180a(3) applies. A Repräsentant must also be appointed unless a domestic service address is named. Residency is a Repräsentant question, not a board-member rule.
Who forms the Anstalt and files it?
The founders sign the statutes. The application for entry is filed by the persons entrusted with the administration, the Repräsentant or a notary. LFT collects the documents and prepares the drafts, and a licensed Liechtenstein trustee, named in your engagement letter, files. The Office of Justice then examines the file and makes the entry.
Can the Anstalt open a bank account?
The account is the bank's decision, and nobody can promise one. LFT does not open accounts and cannot promise an account or a time frame. We can collect the documents a bank asks for and keep your file in order; the decision, and any timing, stays with the bank.
In what language are the documents filed?
Register entries are made in German. Supporting documents may be filed in another language, and the Office of Justice may require a certified translation where inspection by third parties is impaired. Plan for papers in German or ready for a certified translation on request, and ask your licensed trustee which of them need one.
What is the minimum capital, and how must it be paid in?
The minimum is CHF 30,000 where the capital is not divided into shares, and entry in euro or US dollar is allowed. PGR Art. 122(2) and the Merkblatt (06/2025) say paid in or contributed in full; PGR Art. 537(2) no. 2 speaks of a declaration of payment at least by half. We state both and do not reconcile them.
Can one person form an Anstalt alone?
Yes, one founder is enough. With several founders a founding meeting is held and a founding record is drawn up. Either way the written statutes carry the founders' certified signatures, and legal personality arises only when the Anstalt is entered in the commercial register, after the Office of Justice has examined whether the conditions for the formation are met.
Who owns an Anstalt, and who benefits?
An Anstalt has no shareholders by default. The holder or holders of the founder's rights form the supreme body, but the statutes may entrust the board with its powers, usually so in a foundation-like Anstalt. The statutes name who benefits; until third parties are named, the holder of the founder's rights is presumed to be the beneficiary.
Is the founder liable for the Anstalt's debts?
Only the Anstalt's assets answer for its debts (PGR Art. 548(1)). The founder owes only the contributions provided for as dedicated assets (Art. 548(2)), unless the statutes add an additional-contribution duty or a limited liability of the founder or of third parties. The organs answer under the general liability rules.
What is the difference between an Anstalt and a Stiftung?
A foundation-like Anstalt has no members and no shares, while the Stiftung is a separate form with its own rules; its declaration needs written form with certified founder signatures (PGR Art. 552 § 14(1)). Charitable and family Anstalten without members also draw on the foundation rules (Art. 551(2)). Which form fits you is decided with a licensed trustee.
What is the difference between an Anstalt and an AG or GmbH?
An Anstalt can be foundation-like, with no members and no shares, or corporation-like, with Anstaltsanteile where the statutes provide them. Only its own assets answer for its debts. The AG and the GmbH have their own pages here. Which form suits you is advice for a licensed lawyer or trustee, so this page gives no verdict.
Does the Anstalt appear in the beneficial-owner register?
Yes. Anstalten report under Annex 1, or under Annex 2 where foundation-like or with third-party beneficiaries, within 30 days of register entry (VwbPG Art. 4(4)). Access has been limited since the 30 July 2026 cyberattack, users identify in person in Vaduz from 5 October 2026, and deadlines that cannot be met because of it remain suspended.
What taxes does an Anstalt pay?
Income tax is 12.5 % of taxable net income. The minimum income tax is CHF 1,800, subject to the exceptions in SteG Art. 62(3), and private asset structures owe only the minimum tax under the Art. 64 conditions. Distributions from foundation-like Anstalten are exempt income for the recipients, with exceptions. No tax result is promised.
Can I convert my AG or GmbH into an Anstalt?
Yes, an AG or a GmbH can be converted into an Anstalt. The steps depend on the company's form and its documents, and a licensed Liechtenstein trustee or lawyer carries out a conversion. LFT prepares the papers and coordinates. This page does not set out a conversion procedure.
Ready to plan your Anstalt?
Call the Wealth Management department on +423 210 0004, Monday to Friday 09:00-17:30 (CET/CEST), or write to info@foundation-liechtenstein.com. LFF Heritage Trusts, Schlossplatz 5, 9490 Vaduz.