Lichtenstein

Liechtenstein has a unique position in the international business. Liechtenstein holding companies and banking system are well respected in international business. They operate in an environment characterized by high political and social stability and a legal structure that complies with international structures and is compatible with EU requirements.

The Principality of Liechtenstein is not member of European Union and its legal tender is Swiss franc (CHF). Liechtenstein is however a part of the EU single market through the European Economic Area. Among other types of corporations, there are particularly two corporate legal entities commonly set up in Switzerland: Aktiengesellschaft (AG), trusts and foundations.

Legal formAktiengesellschaft, AG Ltd
LegislationBased on Civil law
Foundation timeOnce received all required documents from a client, the incorporation of the new AG takes usually 1 week and documents are delivered within 3 weeks.
ShareholdersMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Any (Liechtenstein nationality not necessary)
DirectorsMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Any (at least 1 Lichtenstein resident director required)
Share capital50,000 CHF or 50,000EUR.
Bearer sharesAllowed
TaxesCorporate income tax rate: 12,5% (minimum income tax to be paid is 1,200CHF)
Withholding tax: Any dividends paid from Liechtenstein are tax-free, no withholding tax due on interests paid from Liechtenstein company to its shareholder and/or beneficial owner respectively.
VAT: Basic rate: 8%, reduced rates: 2,5%, 3,8%, if an annual turnover in domestic territory (Liechtenstein, Switzerland) exceeds 100,000CHF, the business has to be registered to VAT. VAT does not apply to exports of goods and services.
Other: Double tax treaty with Uruguay, Hong Kong, San Marino, Luxembourg, Switzerland and Austria
AccountancyFiling of accounts required
AuditNot obligatory if certain conditions fulfilled
Anonymity and confidentialityLiechtenstein chamber of commerce does not administrate Companies registrar
OtherRegistered office: Must be maintained in Liechtenstein
General meeting: at least once a year
Other: Supervisory board not obligatory

Back to jurisdictions

Our services fulfill Czech Standard - ČSN EN ISO 9001 & Czech Standard - ČSN ISO/IEC 27001