Location |
Central Europe, between Austria & Switzerland |
|
Area |
160 sq. km |
Population |
33 436 |
Capital |
Vaduz |
Official language |
German |
Currency |
Swiss Franc; 1 CHF = 0,87 USD |
Legal system |
local civil & penal codes |
You can register |
Aktiengesellschaft (Corporation), Anstalt (Establishment), Foundation (Stiftung), Trust
|
Company type |
Aktiengesellschaft (purposes: trading & commercial activity; holding company) |
Minimum capital requirements |
CHF 50,000, paid up in full |
Minimum number of shareholders |
2 founding shareholders, after formation 1 is sufficient, corporate or individual, resident or not |
Bearer shares |
available |
Minimum number of directors |
1 director resident in Liechtenstein |
Disclosure of information |
disclosed, but not available to the public |
Nominee services |
yes |
Taxation |
0,1% on net equity – at least CHF 1,000; 4% withholding tax on dividend distribution |
Submit annual return and accounts |
required |
Annual audit |
required |
Company type |
Anstalt – Establishment (purposes: both commercial and non-commercial, for instance, holding and management of its own assets) |
Minimum capital requirements |
CHF 30,000, fully paid |
Minimum number of founders |
1 founder, individual or legal entity, resident or not, further on – Bearer of the Founder’s rights |
Minimum number of directors |
1 director, resident of Liechtenstein |
Disclosure of information |
disclosed, but not available to the public |
Nominee services |
yes |
Taxation |
0,1% on net equity – at least CHF 1,000 |
Submit annual return and accounts |
required if commercial activity |
Annual audit |
required if commercial activity |
Company type |
Stiftung - oundation (purpose: investment & management of the foundation’s assets, estate planning & segregation of assets, commercial transactions for non-commercial purposes are allowed) |
Minimum capital requirements |
CHF 30,000, fully paid |
Minimum number of founders |
1 founder, individual or legal entity, resident or not, loses all rights after incorporation |
Foundation organization |
Foundation Boards of min. 1 director resident in Liechtenstein, beneficiaries, protector |
Disclosure of information |
disclosed, but not available to the public |
Nominee services |
yes |
Taxation |
0,1% on net equity – at least CHF 1,000; payments to beneficiaries domiciled abroad are not taxable in Liechtenstein |
Submit annual return and accounts |
required (if no commercial activities – declaration of assets) |
Annual audit |
required (if commercial transactions for non-commercial purposes) |
Company type |
Trust (purposes: similar to those of Foundation, but more flexible) |
Minimum capital requirements |
not fixed, but the Trustee might require that at least CHF 15,000 are paid in |
Minimum number of Settlors |
1 Settlor, who loses all rights after set-up |
Trust organization |
1 trustee (Liechtenstein resident), beneficiaries, protector |
Disclosure of information |
disclosed, but not available to the public |
Taxation |
0,1% on net equity – at least CHF 1,000; payments to beneficiaries domiciled abroad are not taxable in Liechtenstein |
Need to travel |
no, but recommended to meet the lawyer |
Shelf companies |
no |
Time to supply documents |
4-6 weeks |
Additional information |
Hague Convention 1961 applies |
Jurisdictions
