Type of Company – Aktiengesellschaft – AG (Company Limited by Shares)
Legislation – Personen und Gesellschaftrecht mit dem Gesetz über das Treuhandunternehmen 1926 (Persons and Companies Law with the law on Registered Trusts 1926).
Company name - The name must end with ‘Gmbh’ but restrictions are imposed if name is similar to an existing one or if it may imply government patronage or if it is known to exist elsewhere.
Time-scale for incorporation - 10 to 15 days.
Disclosure of beneficial owners prior to incorporation is NOT required.
Double tax treaties currently only with Austria.
Ready-made companies are Not available.
Money laundering legislation is in existence.
Local Requirements
Registered Office and Registered Agent must be maintained.
Company Secretary is NOT required but advisable. May be a natural person or corporate body.
Public recording of shareholders and directors are available to the public.
Accounts must be audited and records must be properly kept and maintained. Filing of audited financial statements are NOT required at the Registry but must be presented to the Tax Authorities.
Corporate Requirements
Minimum number of shareholders - One (1). Registered agent must subscribe to the Memorandum and Articles on incorporation.
Minimum number of directors - One (1). May be natural persons or bodies corporate, but at least one must be resident of Liechtenstein.
Minimum capital requirement - CHF50,000.
Standard Authorised Capital – CHF50,000.
Bearer shares are allowed.
Corporate Directors are permitted.
Annual Requirements
Annual return and annual statutory meetings are required.
Statutory accounting is required.
Annual license fee – see annual capital tax below.
Taxation – 4% coupon tax is payable on dividends and an annual capital tax of 0.1% on the net asset value of the company. The annual minimum is CHF1,000.
