Liechtenstein is a landlocked country in Central Europe bounded by Switzerland and Austria. The capital and main financial centre is Vaduz.
The Principality of Liechtenstein was founded in 1719 and became a sovereign state in 1806. It was closely allied to Austria until after the First World War and since that time it has been in a monetary and customs union with Switzerland. Switzerland also looks after its external relations. It is a member of the European Economic Area. There is an elected Assembly but the Sovereign retains extensive powers.
Companies are formed in Liechtenstein under the Law on Persons and Companies 1926, also known as the PGR Code. Trust Enterprises are formed under the Law Concerning the Trust Enterprise 1928. There are several forms of corporate, trust and quasi-trust vehicle some of which are unique to Liechtenstein. The most commonly used are the company limited by shares, the limited liability company, the Establishment (Anstalt), the Foundation (Stiftung), the Trust Enterprise and the Trust.
The financial services industry is regulated by the FMA Financial Market Authority Liechtenstein, which commenced operating on 1st January 2005. It is an integrated supervisory body incorporating the Financial Services Authority, the Due Diligence Unit and the Insurance Division of the Office of Economic Affairs.
| Liechtenstein offshore company regulations |
| Type of entity |
AG Company |
| Type of law |
Civil |
| Corporate taxation |
0.1% on assets with min annual tax of CHF 1,000 |
| Double taxation treaties available |
Yes only with Austria |
| Share Capital |
| Usual currency |
CHF |
| Permitted currencies |
CHF |
| Minimum paid up |
CHF 50,000 |
| Usual authorised |
CHF 50,000 |
| Directors |
| Minimum number |
1 |
| Local resident required |
Yes |
| Records publicly available |
Yes |
| Corporate Director allowed |
Yes |
| Shareholders / Members |
| Minimum number |
1 |
| Records publicly available |
Yes |
| Location of Meetings |
Anywhere |
| Company Secretary |
| Required |
No |
| Local or qualified |
N/A |
| Accounts |
| Required |
Yes |
| Audit required |
No |
| Filing required |
No |
| Publicly available |
N/A |
| Other |
| Annual return required |
Yes |
| Change of domicile permitted |
Yes |
| Shelf companies available |
No |
| Time to incorporate shelf co |
N/A |
| Time to incorporate new co |
5-7 working days |
| Liechtenstein offshore company regulations |
| Type of entity |
Anstalt Company |
| Type of law |
Civil |
| Corporate taxation |
0.1% on assets with min annual tax of CHF 1,000 |
| Double taxation treaties available |
Yes only with Austria |
| Share Capital |
| Usual currency |
CHF |
| Permitted currencies |
CHF |
| Minimum paid up |
CHF 30,000 |
| Usual authorised |
CHF 30,000 |
| Directors |
| Minimum number |
1 |
| Local resident required |
Yes |
| Records publicly available |
Yes |
| Corporate Director allowed |
Yes |
| Shareholders / Members |
| Minimum number |
1 holder of Founder's right |
| Records publicly available |
Yes |
| Location of Meetings |
Anywhere |
| Company Secretary |
| Required |
No |
| Local or qualified |
N/A |
| Accounts |
| Required |
Yes |
| Audit required |
No |
| Filing required |
No |
| Publicly available |
N/A |
| Other |
| Annual return required |
yes |
| Change of domicile permitted |
Yes |
| Shelf companies available |
No |
| Time to incorporate shelf co |
N/A |
| Time to incorporate new co |
5-7 working days |
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