Liechtenstein Company Registration | Set Up a Company in Liechtenstein
Set up a company in Liechtenstein
Planning a Liechtenstein company registration, or want to set up a company in Liechtenstein? Liechtenstein is a member of the European Economic Area (EEA) and a normally taxed country, not an offshore jurisdiction. Foreign founders most often set up a company limited by shares (AG, minimum capital CHF 50,000) or a limited liability company (GmbH, minimum capital CHF 10,000). The articles are notarized and the company is registered with the Commercial Register of the Office of Justice (Amt für Justiz), for a new registration fee of CHF 700. Foreign founders can own 100% of the shares, but the company needs 1 qualified, licensed local director.
Liechtenstein lies between Switzerland and Austria, uses the Swiss franc, forms a customs union with Switzerland and has access to the EEA market. The corporate income tax rate is 12.5%, with an annual minimum tax of CHF 1,800, and the standard VAT rate is 8.1%. Foundations (Stiftung) and establishments (Anstalt) are also widely used for family wealth succession. NSS Group (戰國策集團) offers one-stop Liechtenstein company formation, from entity assessment, introductions to licensed local trustees, documents and due diligence, commercial registration and tax registration to annual filings, helping businesses expand into Europe.
Liechtenstein companies and foundations must register their beneficial owners with the Office of Justice under the Beneficial Owners Register Act. Unlike the commercial register, this data is not generally public and is used by the authorities and institutions with due diligence duties as the law allows
The establishment (Anstalt) is a distinctive entity between a company and a trust. It has no shareholders, only beneficiaries, and control can be designed flexibly, which suits holding many kinds of assets. The foundation (Stiftung) is a common tool for family wealth succession and charitable purposes
Under Article 64 of the Tax Act, a private wealth structure that carries out no economic activity, only holds financial instruments and shareholdings, and does not actually control the companies it invests in can apply to the Tax Administration for private asset structure (PVS) status. Once approved, it pays no ordinary corporate income tax, only the annual minimum tax of CHF 1,800
As an EEA member, Liechtenstein gives its companies access to the EU single market, with free movement of goods, services, capital and people
for asset planning?
Liechtenstein’s main draw is its distinctive legal vehicles, especially the foundation (Stiftung / Foundation) and the establishment (Anstalt / Establishment). These entities give a high degree of flexibility for asset protection, estate planning and tax planning.
In practice, a company or foundation in Liechtenstein is set up through a licensed local trustee or lawyer. Under Article 180a of the Persons and Companies Act, a company must have at least 1 qualified director with power of representation who holds a license under the Trustee Act.
NSS Group helps you assess whether an AG, a GmbH or a foundation suits you, introduces you to a licensed local trustee, prepares the due diligence and articles, and plans tax filings, beneficial owner registration and annual maintenance after setup, so your Liechtenstein company stays clear and compliant from setup to operation.
Choose the legal form that best fits your needs, whether business operations, asset holding or family succession: a company limited by shares (AG), a limited liability company (GmbH), an establishment (Anstalt) or a foundation (Stiftung).
You provide detailed background information, proof of identity and proof of source of funds for all founders, directors and beneficiaries, to pass a strict know your customer (KYC) review.
A local legal professional drafts the articles (Statutes) to fit your needs, setting out the company’s purpose, capital, organization and representation. The articles of an AG or GmbH must be made as a public deed (notarized). The notarial fee is based on capital: 1‰ for capital up to CHF 500,000, with a minimum of CHF 300.
Under Article 122 of the Persons and Companies Act, the minimum capital is CHF 50,000 for a company limited by shares (AG), CHF 10,000 for a limited liability company (GmbH), and CHF 30,000 for an establishment (Anstalt) without capital divided into shares and for a foundation. It can also be registered as the same amount in euros or US dollars. The minimum capital must be paid in full, usually deposited at a bank first to obtain a confirmation.
After notarization, a legal representative files the application with the Commercial Register of the Office of Justice (Amt für Justiz). The new registration fee for an AG or GmbH is CHF 700 (plus CHF 30 for each signing authority). Once registered, the company legally exists. It then registers with the Tax Administration, and registers for VAT if its turnover reaches the threshold.
service
- Company name search and reservation
- Registration document preparation and filing
- Articles of association drafting
- Certificate collection
- Advice on choosing a bank in Liechtenstein
- Account opening documents
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing
- Document custody and records
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional website is your company’s storefront online. Our full web design service makes sure your site looks clean and works well.
Online marketing is a key part of business success today. Our online marketing services include SEO, social media marketing and content marketing.
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- Company name search and registration
- Registration document preparation and filing
- Articles of association drafting
- Registration certificate and company documents
- Registered address service for the first year
The actual cost depends on the entity type, share capital structure and any extra services you need. We give a transparent quote with no hidden fees.
Official fees are extra: the new registration fee at the Commercial Register of the Office of Justice is CHF 700, and the minimum capital of CHF 50,000 for an AG or CHF 10,000 for a GmbH must be paid in full. See the fee breakdown below.
Liechtenstein company formation cost: registration fees and minimum capital
Liechtenstein companies are registered with the Commercial Register of the Office of Justice (Amt für Justiz). The articles of a company limited by shares (AG) or a limited liability company (GmbH) must be notarized, and the minimum capital must be paid in full. Below are the official fees and rules, so you can check quotes line by line.
| Item | Official fee or rule | Notes |
|---|---|---|
| Minimum capital, company limited by shares (AG) | CHF 50,000 (or EUR / USD 50,000) | Must be paid in full, under Article 122 of the Persons and Companies Act (PGR). |
| Minimum capital, limited liability company (GmbH) | CHF 10,000 (or EUR / USD 10,000) | Must be paid in full, under Article 122 of the PGR. |
| Foundation (Stiftung), establishment (Anstalt) without capital divided into shares | CHF 30,000 | Under Article 122 and Article 552 Section 13 of the PGR. |
| New commercial registration fee (AG, GmbH, Anstalt, Stiftung) | CHF 700 | Plus CHF 30 for each signing authority and CHF 20 for each registered position. |
| Notarial fee for the formation (public deed) | 1‰ for capital up to CHF 500,000, minimum CHF 300 | Plus CHF 100 for each further CHF 100,000. |
| Formation tax (Gründungsabgabe) | 1% of capital, with a CHF 1 million exemption | Under Article 66 of the Tax Act (SteG); entities subject to the Swiss stamp duty law follow the Swiss rules. |
| Qualified director, registered address, accounting and agent services | Quoted per case; NSS Group gives a written quote after a free assessment | |
Fees follow the Ordinance on Fees for the Land Register and Commercial Register (GbHr-GebV, LR 214.011), and capital amounts follow the PGR, checked in October 2026. The latest notices from the authorities prevail.
Liechtenstein company tax: 12.5% corporate tax and the CHF 1,800 minimum tax
Liechtenstein is an EEA member and a normally taxed country. Corporate income tax is administered by the Tax Administration (Steuerverwaltung), and Liechtenstein forms a customs union with Switzerland and uses the same VAT system.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax (Ertragssteuer) | 12.5% | Charged on taxable net income under Article 61 of the SteG. |
| Minimum income tax (Mindestertragssteuer) | CHF 1,800 per year | Under Article 62 of the SteG, fully creditable against income tax. Companies that only run a commercial business with average total assets of no more than CHF 500,000 over the last three years are exempt. |
| Private asset structure (PVS) | Pays only the CHF 1,800 minimum tax | Under Article 64 of the SteG, limited to private wealth structures that carry out no economic activity, only hold financial instruments and shareholdings, and do not actually control the companies they invest in. Requires approval from the Tax Administration. |
| Dividends and gains on shareholdings | Dividends received and gains on the sale of shareholdings are not included in taxable income | Under Article 48 of the SteG. Since the new 2011 tax law, distributions of new profits are no longer subject to Couponsteuer; transitional rules apply to old profits. |
| Value added tax (MWST) | Standard rate 8.1%, reduced rate 2.6% | Under Article 25 of the VAT Act (MWSTG). Businesses with worldwide annual turnover below CHF 100,000 do not need to register. |
| Large multinational groups | Global minimum top-up tax | Groups that meet the OECD Pillar Two thresholds pay a top-up tax under the law on minimum taxation of large groups. |
Tax rates follow the legal texts on gesetze.li. Ask a Liechtenstein tax adviser to assess how they apply to your actual structure, including PVS approval.
AG, GmbH or foundation? Comparing Liechtenstein entity types
Foreign businesses setting up in Liechtenstein usually compare the company limited by shares (Aktiengesellschaft, AG), the limited liability company (GmbH) and the foundation (Stiftung) used for family wealth planning.
| Item | Company limited by shares (AG) | Limited liability company (GmbH) | Foundation (Stiftung) |
|---|---|---|---|
| Minimum capital | CHF 50,000, paid in full | CHF 10,000, paid in full | CHF 30,000 |
| Members | Shareholders; shares are transferable | Shareholders (members) | No shareholders, only beneficiaries |
| Management | Board of directors (Verwaltungsrat) | Managing director (Geschäftsführer) | Foundation council |
| Commercial registration fee | CHF 700 | CHF 700 | CHF 700 (if registered) |
| Typical use | Holding, trading and larger operations | Small and medium operations and subsidiaries | Family wealth succession and long-term holding |
These are general principles. Choose based on your shareholding structure, business activities and tax planning.
What foreign founders should know about setting up a company in Liechtenstein
- Liechtenstein is not offshore: companies file income tax returns locally and pay the minimum tax, and commercial companies must prepare annual financial statements as the law requires, so you cannot plan a Liechtenstein company like an offshore company.
- Qualified director: under Article 180a of the PGR, at least 1 director with management and representation powers must be an EEA national or have equivalent status (or be a legal entity) and hold a license under the Trustee Act. Companies that need a business manager under the Trade Act have separate rules. Foreign shareholders usually appoint a licensed local trustee to this role.
- Beneficial owner registration: companies and foundations must register their beneficial owners with the Office of Justice under the Beneficial Owners Register Act (VwbPG), and banks and trustees also review the source of funds.
- Bank account opening: local banks are strict about KYC and business substance, and the minimum capital must be paid in before registration, so plan your bank and how you will receive payments before you set up.
- Home-country tax: shareholders should assess their home country's controlled foreign company (CFC) rules and the tax on dividends paid back home and on transfer pricing, and keep local tax payment records.
- Outbound investment rules: your home country may require approval or a filing before a company invests in Liechtenstein. Check these before you remit funds.
Further reading
Sources: gesetze.li: Persons and Companies Act (PGR), Articles 122 and 180a; gesetze.li: Ordinance on Fees for the Land Register and Commercial Register (GbHr-GebV); gesetze.li: Tax Act (SteG), Articles 48, 61, 62, 64 and 66; gesetze.li: VAT Act (MWSTG), Article 25; Government of Liechtenstein, llv.li (Office of Justice, Tax Administration). The latest notices from the authorities prevail. This page is general information, not legal or tax advice.
How long does Liechtenstein company registration take?
What documents do I need to set up a company in Liechtenstein?
To set up a Liechtenstein company, you usually need to prepare the following first:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. Liechtenstein company name, entity type and registered address arrangements
- 4. Description of the business model, main trading regions and source of funds
- 5. Shareholding ratios, director appointments, KYC and required authorization documents
Do I need to travel to Liechtenstein to set up a company?
Most of the Liechtenstein company setup can be done remotely through document preparation, signing under authorization and support from a local agent, so you do not have to be there in person for every step. However, bank account opening, identity verification, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide extra documents. We confirm the requirements in advance and help you arrange them.
What tax and filing obligations does a Liechtenstein company have?
- 1. Corporate income tax (12.5%, with an annual minimum tax of CHF 1,800) and VAT (standard rate 8.1%)
- 2. Annual filing, company registration maintenance, and registered agent or secretary services
- 3. Accounting records, annual financial statements and beneficial owner records
What businesses and structures is a Liechtenstein company suited to?
Who can help me register a company in Liechtenstein?
NSS Group (go.ai.com.tw) can help. NSS Group provides one-stop support from pre-incorporation assessment to post-incorporation maintenance for Liechtenstein companies, reducing uncertainty in cross-border setup and compliance.
Our main services include:
- 1. Liechtenstein entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website development, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
We arrange Liechtenstein company formation, maintenance and ongoing operational support based on your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.