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6 Birkenweg
Vaduz, Liechtenstein
Vaduz, Liechtenstein
6 Birkenweg
Vaduz, Liechtenstein
Vaduz, Liechtenstein
CORPORATION in Liechtenstein
Dari Podhur, Counsel
2 April, 2025
Table of Content
- Introduction to Corporation in Liechtenstein
- Understanding the Liechtenstein corporation
- Liechtenstein company types
- Liechtenstein AG formation process
- Liechtenstein AG requirements
- Liechtenstein corporate structure and governance
- Liechtenstein AG registration uses
- Liechtenstein corporation tax and reporting
- Liechtenstein AG benefits
- Ongoing obligations and compliance
- Conclusion
Your Guide to Forming an AG in Europe’s Financial Jewel
Liechtenstein is globally renowned for its strategic location, political stability, and world-class financial infrastructure. For entrepreneurs, investors, and multinational businesses, establishing a CORPORATION in Liechtenstein—particularly in the form of an Aktiengesellschaft (AG)—offers both prestige and practical benefits. Whether you’re seeking asset protection, market expansion, or favorable taxation, the Liechtenstein corporation framework is built for performance and flexibility.
In this guide, we explore the fundamentals of forming a Liechtenstein corporation, focusing on the Liechtenstein AG formation process, corporate structure, tax aspects, governance, and advantages. It’s the definitive resource for anyone considering a presence in this Alpine principality.
In this guide, we explore the fundamentals of forming a Liechtenstein corporation, focusing on the Liechtenstein AG formation process, corporate structure, tax aspects, governance, and advantages. It’s the definitive resource for anyone considering a presence in this Alpine principality.
Understanding the Liechtenstein Corporation
The most common form of CORPORATION in Liechtenstein is the Aktiengesellschaft (AG), equivalent to a joint-stock or public limited company. Governed by the Persons and Companies Act (PGR), this legal entity provides limited liability, share-based ownership, and a high degree of flexibility for international operations.
Legal Reference: https://www.gesetze.li/konso/1926010000 – Full legal code (PGR)
Legal Reference: https://www.gesetze.li/konso/1926010000 – Full legal code (PGR)
An AG can serve as a trading company, holding structure, or investment vehicle. It’s also the most prestigious of all Liechtenstein company types.
Liechtenstein Company Types: Choosing the Right Form
While there are several Liechtenstein company types, the AG stands out for medium to large enterprises. Other common forms include:
- GmbH (Limited Liability Company)
- Anstalt (Establishment)
- Stiftung (Foundation)
- Trust Enterprise
Liechtenstein AG Formation: Process & Timeline
The Liechtenstein AG formation process is streamlined yet well-regulated. It typically involves:
- Choosing a unique company name
- Drafting the Articles of Association
- Depositing minimum capital (CHF 50,000)
- Appointing a board of directors and statutory auditor
- Notarizing the formation deed
- Registering with the Liechtenstein Commercial Register
Liechtenstein AG Requirements
To register a Liechtenstein corporation, the following Liechtenstein AG requirements must be met:
- Minimum share capital: CHF 50,000 (fully paid)
- At least one shareholder (individual or legal person)
- One or more directors (one must be a Liechtenstein resident or licensed fiduciary)
- Registered office in Liechtenstein
- Appointment of an external auditor
Liechtenstein Corporate Structure and Governance
The Liechtenstein corporate structure for an AG consists of:
Regulator: Financial Market Authority (FMA) – https://www.fma-li.li
- General Meeting of shareholders
- Board of Directors responsible for strategy and representation
- Auditor ensuring financial transparency
Regulator: Financial Market Authority (FMA) – https://www.fma-li.li
Liechtenstein AG Registration: Local vs International Use
You can use Liechtenstein AG registration for:
- Commercial trading
- Intellectual property holding
- Investment funds or asset management
- Family offices and wealth protection
- Companies can operate locally or serve as international entities with global asset portfolios, making the Liechtenstein corporation a versatile legal form.
Liechtenstein Corporation Tax & Reporting
The Liechtenstein corporation tax is straightforward:
AGs must submit annual financial statements and maintain proper bookkeeping in accordance with PGR guidelines.
- Flat corporate income tax: 12.5%
- No capital tax
- No withholding tax on dividends (in most cases)
- Tax neutrality for capital gains and foreign-source income (under specific structures)
AGs must submit annual financial statements and maintain proper bookkeeping in accordance with PGR guidelines.
Liechtenstein AG Benefits: Why Incorporate Here?
There are multiple Liechtenstein AG benefits for entrepreneurs and corporations:
- Legal security and business-friendly jurisdiction
- Full foreign ownership permitted
- Prestige of being based in a AAA-rated financial center
- Access to Swiss and EU/EEA markets
- Flexible ownership and capital rules
- Digital infrastructure for remote compliance and reporting
Ongoing Obligations & Governance Standards
Once a Liechtenstein corporation is established, ongoing duties include:
- Annual shareholder meeting
- Financial reporting and audits
- Compliance with tax, labor, and AML regulations
Conclusion: A Powerful Legal Tool for Global Strategy
Forming a CORPORATION in Liechtenstein offers global business leaders a secure and strategic base. From the streamlined Liechtenstein AG registration process to favorable Liechtenstein corporation tax policies and elite corporate governance standards, this small country delivers significant advantages.
Whether you're a multinational enterprise, a private investor, or a wealth manager, the Liechtenstein Aktiengesellschaft is a refined, respected, and robust corporate solution.
Whether you're a multinational enterprise, a private investor, or a wealth manager, the Liechtenstein Aktiengesellschaft is a refined, respected, and robust corporate solution.
A Liechtenstein corporation offers strong legal protection, favorable tax treatment, and access to one of Europe’s most reputable financial centers. Whether you're planning a holding structure, an investment vehicle, or an operating business, our team can help you structure it efficiently.
📩 Contact us today to learn how to set up and manage a Liechtenstein corporation. You’ll receive a tailored consultation, support from a dedicated advisor, and a comprehensive presentation covering all legal, tax, and administrative aspects.
📩 Contact us today to learn how to set up and manage a Liechtenstein corporation. You’ll receive a tailored consultation, support from a dedicated advisor, and a comprehensive presentation covering all legal, tax, and administrative aspects.
Questions and Answers
A corporation in Liechtenstein, typically formed as an AG, is a joint-stock company with shareholder-based ownership and a board of directors as part of its corporate structure.
To start the Liechtenstein AG formation process, you must choose a company name, deposit capital, prepare statutes, appoint directors, and register with the Commercial Register.
Liechtenstein AG requirements include CHF 50,000 minimum share capital, at least one shareholder, a local director or fiduciary, and registration with the official registry.
The Liechtenstein corporate structure offers high flexibility, full foreign ownership, and governance tailored to international and investment-focused companies.
Common Liechtenstein company types include AG (corporation), GmbH (LLC), Anstalt, Stiftung, and trust enterprises, each with different benefits and uses.
Liechtenstein AG registration involves notarizing company documents, depositing share capital, and submitting all required forms to the Liechtenstein Commercial Register.
Liechtenstein corporation tax is a flat 12.5 percent on net profits, with no capital tax and no withholding tax on dividends in most cases.
Yes, Liechtenstein AG benefits include tax efficiency, international market access, strong legal protection, and minimal bureaucracy for compliant companies.
Liechtenstein corporate governance includes a general meeting of shareholders, a board of directors, and a mandatory audit process to ensure transparency.
Corporations in Liechtenstein are overseen by the Financial Market Authority (FMA) and the Commercial Register, following the Persons and Companies Act (PGR).