• Liechtenstein Stock Corporation (AG)

  • GENERAL
    Legal Framework

    The Liechtenstein AG is governed by the Liechtenstein Persons and Companies Act.

  • SHAREHOLDERS
    Liability of Shareholders

    The liability of the shareholders of a Liechtenstein AG is limited up to the unpaid amount of the shares they hold.

    Minimum Number of Shareholders

    The minimum number of shareholders of a Liechtenstein AG is 1 and the maximum is unlimited.

    Restriction on Nationality/Residency of Shareholders

    There is no restriction on the nationality or residency of the shareholders.

    Corporate Shareholders

    The shareholders of a Liechtenstein AG can be individuals and/or legal persons.

    Nominee Shareholders

    The use of nominee shareholders is allowed.

  • DIRECTORS
    Minimum Number of Directors

    The minimum number of directors of a Liechtenstein AG is 1. However, at least 1 director should be a an individual, resident in Liechtenstein and qualified to act.

    Restriction on Nationality/Residency of Directors

    There is no further restriction on the nationality or residency of the directors.

    Corporate Directors

    Corporate directors are allowed.

  • SHAREHOLDER MEETINGS
    Shareholder Meetings

    All companies in Liechtenstein should hold an annual general meeting. Such meetings can be held anywhere in the world.

  • CAPITAL
    Minimum Capital Requirement

    The minimum capital requirement for a Liechtenstein AG is CHF 50,000.

    Currency of Capital

    The share capital of a Liechtenstein AG can be denominated in CHF, USD or Euros.

    Non-par Value and Bearer Shares

    Bearer shares and non-par value shares are permitted.

    Capital Duty

    Stamp duty of 1% is payable on contributions over CHF1,000,000.

  • REGISTERED OFFICE
    Registered Office

    It is a legal requirement for every company in Liechtenstein to appoint a local legal representative whose address is the official addressee of the company.

    Company Secretary / Registered Agent

    It is a legal requirement for every company in Liechtenstein to appoint a local representative.

  • FOREIGN INVESTORS
    Restrictions on Foreign Investors

    There are no restrictions on foreign investors investing in a Liechtenstein AG.

  • FORMATION
    Time Needed for Incorporation

    It usually takes 3 - 5 days to register a Liechtenstein AG.

    Shelf companies are available but difficult to find due to the high minimum capital requirement.

  • CONFIDENTIALITY
    Beneficial Owners

    The details of the beneficial owner are disclosed to the service provider and are not available on public record.

    Registered Shareholders

    The details of registered shareholders are not available on public record.

    Directors

    The details of directors are available on public record.

    Financial Statements

    The accounts are not publicly accessible.

  • FILING REGUIREMENTS
    Filing with the Registrar of Companies

    Companies in Liechtenstein are required to submit an annual return to the Registrar of Companies.

    Filing with the Tax Authorities

    Every company needs to file an annual tax return by 1st July of the following tax year and submit its annual accounts to the Registrar of Companies.

  • RECORDS
    Accounting Records

    A Liechtenstein AG needs to maintain accounting records.

    The accounting records should be maintained in any major currency, in any country and should be maintained for a period of 10 years.

    Financial Statements

    A Liechtenstein AG needs to prepare annual financial statements. These should be prepared under IFRS.

    In accordance with IFRS, holding companies are required to prepare consolidated audited financial statements on an annual basis. However, consolidation is not required if the company is an intermediary holding company and a holding company further up the structure prepares consolidated financial statements under approved accounting standards.

  • AUDIT
    Audit Requirement

    The Law requires the annual accounts of a Liechtenstein AG to be audited.