Registered Office and Local Representative in Liechtenstein
A registered office in Liechtenstein is made of a seat, an address and a Repräsentant, unless the Government consents to the duty lapsing (PGR Art. 239(1), (4)). LFT prepares the file; a licensed Liechtenstein trustee provides the address.
- EEA-national Repräsentant, resident in Liechtenstein
- Register entry CHF 30
- Service on the registered Zustelladresse counts as valid
- Address provided by a licensed trustee
What a Liechtenstein registered office is made of
"Registered office" covers four separate terms in Liechtenstein law: the statutory seat, the business address in the register entry, the Zustelladresse and the Repräsentant. A family that has settled what a founder decides before a Liechtenstein foundation is endowed still has to settle whichever of the four terms apply to the entity.
The licensed Liechtenstein trustee named in your engagement letter provides the address and, where needed, the Repräsentant. LFF Heritage Trusts collects the documents, prepares the file and coordinates the register steps.
Four terms of a Liechtenstein registered office
The entry in the register
four different things
Statutory seat
centre of administrative activity unless the statutes say otherwise; set by the entity
Business address in the entry
business premises or office of management; set by the entity
Zustelladresse
exact address for ordinary service; service on it is valid; provided by the licensed trustee
Repräsentant
EEA national permanently resident in Liechtenstein; appointed by the entity
LFT collects and coordinates; the licensed trustee provides the address.
What's included
Choosing the arrangement
We collect the facts with you so the licensed partner can determine whether the entity needs a Repräsentant, a Zustelladresse or other representation. The licensed partner confirms the arrangement.
Address and AML onboarding
The licensed trustee provides the address and carries out the due diligence the law requires of an address provider. We collect the documents it asks for.
Repräsentant with a limited authorisation
The entity appoints the Repräsentant. The authorisation you sign lists the acts beyond the authorities that they may perform for the entity.
Register entry and later changes
We prepare the application; the licensed partner files it. Later changes run as company amendments Liechtenstein; the register charge is CHF 30 for a Repräsentant or address change and CHF 100 for a seat transfer.
Mail arrangement
The engagement letter sets who reads letters from the authorities, how fast, and where they are forwarded. We found no statute that sets these conditions; the trustee's AML duties still apply.
Official contact in IP matters
A party from an EEA state or Switzerland needs a domestic address for service, while others need a mark filed through a licensed Liechtenstein representative under MSchG Art. 39 and PAG Art. 8.
Who it is for
A foreign-owned or managed entity
A Liechtenstein entity whose owners and managers live abroad needs a resident Repräsentant or, with the Government's consent, a Zustelladresse.
A branch of a foreign entity
A foreign entity not yet in the domestic register files its Repräsentant or Zustelladresse with an extract from the foreign register.
A new AG
For a new AG, the formation deed contains the appointment of the Repräsentant (HRV Art. 57(1)(h)). We prepare that part of the file.
An entity that is changing
A new address, a new Repräsentant or a new structure through our company restructuring service goes into the register as a change.
How the process works
No published processing time was found for these steps. The only period on this page is the one in an ex officio demand.
Eight steps of a registered office arrangement
Arrangement and release check
Who acts: Client, LFT, licensed partner
Engagement and AML onboarding
Who acts: Licensed trustee
Repräsentant appointed with a limited authorisation
Who acts: Entity, trustee
Register entry, CHF 30
Who acts: Licensed partner or notary files; Office of Justice enters
Mail arrangement
Who acts: Client, trustee
Changes: CHF 30; seat transfer CHF 100
Who acts: Licensed partner files
Keep the entry alive: demand period of at least two months
Who acts: Office of Justice
Related separate mandates: VAT, tax, board member
Who acts: Licensed partner
No published processing time found for most steps.
Arrangement and release check
We collect the facts so the licensed partner can set out whether a Repräsentant is needed or the duty can lapse with the Government's consent; no published processing time found. Who: client, LFT, licensed partner.
Engagement and AML onboarding
The engagement letter names the licensed trustee, who identifies the client and the beneficial owner before providing the address. Who: licensed trustee, LFT collects.
Appoint the Repräsentant
The entity appoints an EEA national permanently resident in Liechtenstein and signs an authorisation that lists their powers beyond the authorities. Who: entity, licensed trustee.
Register entry
The persons obliged sign the application; the licensed partner, a notary or the Repräsentanz files it, and the Office of Justice charges CHF 30. Who: licensed partner, Office of Justice.
Mail arrangement
Client and trustee agree in the engagement letter who reads authority letters, how fast, and where mail goes. Who: client, licensed trustee.
Changes
A new Repräsentant or address costs CHF 30 at the register, a seat transfer CHF 100; the licensed partner files. Who: licensed partner, LFT collects.
Keep the entry alive
If the Repräsentant lapses, the Office of Justice demands a remedy within at least two months (HRV Art. 114(4)). Who: Office of Justice, client, trustee.
Related separate mandates
A VAT representative, a tax representative or a qualified board member is a separate engagement with the licensed partner. Who: licensed partner.
Ready to set out your registered office?
Tell us about the entity, its owners and where it is run. We prepare the particulars of the seat, address and representative for the licensed trustee.
Documents and information you will need
The documents the trustee asks for are listed in the engagement letter; no fixed list is stated.
- Name, legal form and current seat of the entity
- Statutes or articles, current version
- Extract from the foreign register, for a branch
- Identification documents of the client
- Details of the beneficial owner
- Name and residence of the proposed Repräsentant
- Signed authorisation for the Repräsentant
- Mail handling instructions for the engagement letter
Liechtenstein requirements
The four terms follow below, with two reference rows. A VAT representative is a separate engagement: registering for VAT in Liechtenstein needs one where the taxable person has no domicile or seat here (MWSTG Art. 54(1)).
The four terms of a registered office, and two reference rows
| Term | What the law says | Statute | Who acts |
|---|---|---|---|
| Statutory seat | The centre of administrative activity, unless the statutes say otherwise; a move within the country is applied for at the register | PGR Art. 113(1), (4) | The entity; the licensed partner files |
| Business address in the entry | In the cases the law names, the business premises or the office of management, with street and house number | HRV Art. 52(2) | The entity; the licensed partner files |
| Zustelladresse | Entered with the exact address and the details needed for ordinary service; service on it counts as valid | PGR Art. 240(1) no. 1, Art. 241(3) | The licensed trustee provides the address |
| Repräsentant | An EEA national permanently resident in Liechtenstein, or a domestic legal person that names one; authorised towards courts and authorities; binds the entity otherwise only if authorised; liable like an agent; the duty can lapse with the Government's consent | PGR Art. 239(1), (2), (4), Art. 241(1), (2), Art. 242(1) | The entity appoints; client and trustee set the authorisation |
| Qualified board member (a different mandate) | At least one managing and representing board member is an EEA national or equal and holds a Trustee Act or an equal licence; some entities are exempt; a Repräsentant does not satisfy it | PGR Art. 180a(1) to (4) | A licensed trustee |
| If the entry lapses | No Repräsentant and no Zustelladresse, or undeliverable mail; the Office of Justice acts under HRV Art. 114: for a missing Repräsentant a demand of at least two months; one gazette publication if unservable; dissolution and liquidation if unmet and unopposed | PGR Art. 971(1) no. 2, 2a; HRV Art. 114(2), (3), (4), (6) | The Office of Justice; client and trustee prevent it |
Source: PGR, HRV.
Official register charges
Register charges for the address and the representative (not a price of LFT or the partner)
| Item | Charge | Annex | Version |
|---|---|---|---|
| Entry of a Repräsentant, Zustelladresse or further address | CHF 30 | Annex 2 B.6 | 1 August 2024 |
| Change or deletion of a Repräsentant, Zustelladresse or further address | CHF 30 | Annex 2 D.3(l) | 1 August 2024 |
| Transfer of the seat, including entry of the new address | CHF 100 | Annex 2 D.3(a) | 1 August 2024 |
| Transfer of a domestic legal entity abroad | CHF 600 | Annex 2 B.7 | 1 August 2024 |
| Transfer of a firm's seat from abroad to Liechtenstein | The fee for a new registration, by legal form | Annex 2 B.5 | 1 August 2024 |
Source: GbHr-GebV Annex 2. LFT and partner fees: pricing on request.
Problems we solve
"Is a virtual address enough?"
In the cases the law names, the register asks for the business premises or office of management with street and house number. The seat defaults to the centre of administrative activity. We promise nothing about a forwarding address.
"A company with only an address"
A legal person with its seat or place of effective management here is taxed on its entire income (SteG Art. 44(1)). For your case, see tax advice for a foundation, a trust or a company in Liechtenstein.
"A letter was missed"
Service on the registered address is valid, and undeliverable mail is a dissolution ground. The Repräsentant is liable for damage caused by fault; the engagement letter sets mail handling.
"Who may provide the address?"
Providing an address for a legal entity is a TCSP activity under the SPG. Trade-licence providers continue only until the licence lapses, so a new provider needs a trustee licence.
"The entry lapsed"
No Repräsentant and no domestic Zustelladresse is a dissolution ground (PGR Art. 971(1) no. 2), and so is mail that cannot be delivered to the registered Zustelladresse (no. 2a). The Office of Justice acts under HRV Art. 114: where the Repräsentant is missing, a demand, one publication if unservable, then how a Liechtenstein company is liquidated and struck from the register.
Want the seat and the representative prepared for your entity?
Send us the entity's details. We prepare the file and coordinate the entry with the licensed trustee.
Why work with us
Dominik Heeb, our corporate files lead in Vaduz, prepares the register papers. From our practice: we divide each engagement in writing, so the client knows which acts LFT prepares and which the licensed trustee performs. LFT is never the address provider or the Repräsentant.
Frequently asked questions
Is a virtual office address enough to satisfy the Liechtenstein registered office requirement?
Not necessarily. In the cases the law names, the entry carries the business premises or the office of management, with street and house number (HRV Art. 52(2)). The seat defaults to the centre of administrative activity unless the statutes say otherwise (PGR Art. 113(1)). Whether a forwarding address alone meets this is not stated; the trustee checks your case.
Will the tax office treat a company with only an address as having no substance?
The law states a criterion, not a verdict. A legal person with its seat or place of effective management in Liechtenstein is taxed on its entire income (SteG Art. 44(1)). Whether an address alone establishes a seat is not stated, and we give no assurance of tax treatment. Tax advice comes from the licensed partner.
Who is liable if the Repräsentant misses a deadline or a letter?
The Repräsentant is liable to the entity for damage caused by fault in their activity, like an agent (PGR Art. 242(1)). Service on the registered Zustelladresse counts as valid service (Art. 241(3)), and undeliverable mail is a dissolution ground (Art. 971(1) no. 2a). The engagement letter sets who reads authority letters and how fast.
Can the Repräsentant sign contracts or open a bank account for my company?
Not by virtue of the office. Towards courts and authorities the law authorises the Repräsentant in all matters, including receipt of notices and service (PGR Art. 241(1)). Beyond that they bind the entity only if the entity authorised them (Art. 241(2)). The authorisation you sign lists the acts they may do.
Why can an unlicensed firm not simply provide the address?
Providing a seat, business, postal or administrative address for a legal entity, professionally and for third-party account, is a TCSP activity with due diligence duties (SPG Art. 3(1)(k), Art. 5). Trade-licence providers continue only until the licence lapses, so a new provider needs the trustee licence. LFT prepares and coordinates; the licensed trustee provides.
Can a Zustelladresse replace a Repräsentant, and who has to agree?
Sometimes. The duty to appoint a Repräsentant can lapse with the consent of the Government, where other representation is sufficient or a domestic Zustelladresse is named (PGR Art. 239(4)). The Government may delegate this to an office by ordinance, which then decides independently. LFT prepares the file with the licensed partner.
What happens if the address provider stops working or the mail cannot be delivered?
Two dissolution grounds apply: no Repräsentant and no domestic Zustelladresse (PGR Art. 971(1) no. 2), and undeliverable mail to the registered address (no. 2a). The Office of Justice acts under HRV Art. 114; for a missing Repräsentant its demand carries a period of at least two months (Art. 114(2), (4)). If unmet and unopposed, dissolution and liquidation follow (Art. 114(6)).
Is a registered address the same as a qualified board member?
No, they are two mandates. The Repräsentant represents the entity towards the authorities and must be a resident EEA national (PGR Art. 239(1)). The qualified board member under Art. 180a must hold a Trustee Act licence or an equal one. A Repräsentant does not satisfy Art. 180a, and some entities are exempt (Art. 180a(3), (4)).
Do I need a separate representative for VAT?
Possibly, as a separate engagement. A taxable person with no domicile or business seat in Liechtenstein must appoint a representative who has one (MWSTG Art. 54(1)). The tax authorities may also require a taxpayer seated abroad to name a representative in Liechtenstein (SteG Art. 91(1)). The licensed partner acts under its own mandate.
Who is the official contact person in trademark and patent matters?
It depends on the party. A party with domicile, seat or establishment in an EEA state or Switzerland needs a domestic address for service (MSchG Art. 39(2)); a party with none of these acts through a Liechtenstein-established lawyer or patent attorney (Art. 39(1)). Patent attorneys are licensed for IP advice and representation (PAG Art. 8(1)).
What does the register charge for entering, changing or moving the address?
Register charges only, GbHr-GebV version of 1 August 2024: CHF 30 to enter a Repräsentant, Zustelladresse or further address, CHF 30 to change or delete it, CHF 100 for a seat transfer with the new address, CHF 600 to move a domestic entity abroad. Our fee: pricing on request.
Do I have to appear in person?
Not necessarily, but signatures must be certified. A written application needs certified signatures (HRV Art. 31(2)); an oral application is signed before the Office of Justice (Art. 31(1)). For an electronic application the Office may require physical presence in an individual case, on suspicion of missing capacity, authority to represent, identity abuse or forgery (PGR Art. 963(4a)).
How do I change the Repräsentant, the address or the seat later?
As a register change filed on application. The persons obliged apply, and the Repräsentant, a notary or a notarial substitute may also apply (PGR Art. 118(2)). The register charge is CHF 30 for a Repräsentant or address change and CHF 100 for a seat transfer. The licensed partner files; LFT collects the documents.
Put your seat and representative in order with LFT
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.