OpenAccountants/Liechtenstein/Liechtenstein Company Formation & Entity Choice

Liechtenstein Company Formation & Entity Choice

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: company formation & entity choice for Liechtenstein (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Liechtenstein, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Liechtenstein legal forms overview

Liechtenstein offers a distinctive range of legal forms under the Persons and Companies Act (PGR), including the AG, GmbH, Anstalt (establishment), Stiftung (foundation) and Trust. Capital may be denominated in CHF, EUR or USD and must be fully paid up at formation.Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)

Aktiengesellschaft (AG) — joint-stock company minimum share capital

Public/larger company form; minimum share capital CHF 50,000 (or EUR/USD 50,000), fully paid upPersons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Gesellschaft mit beschränkter Haftung (GmbH) — limited liability company minimum share capital

Minimum share capital CHF 30,000 (or EUR/USD equivalent) (approx — sources cite CHF 10,000–30,000; confirm)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Anstalt (establishment) minimum capital

Liechtenstein-specific hybrid entity; minimum capital CHF 30,000 (CHF 50,000 if divided into shares)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Stiftung (foundation) minimum capital

Asset-holding/private-wealth entity; minimum capital CHF 30,000 (or EUR/USD equivalent) (approx — confirm)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Capital currency options

Share capital may be denominated in CHF, EUR or USD provided the minimum is metPersons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Capital payment

Minimum capital must be fully paid up / contributed at formationPersons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Registered office requirement

A registered office (and usually a Liechtenstein-resident representative/director) in Liechtenstein is requiredPersons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Commercial registry

Companies are entered in the Commercial Register (Handelsregister), administered by the Office of Justice (Amt für Justiz)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Incorporation timeline

Typically 5–10 working days from submission of complete documents (approx — confirm)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Core annual tax compliance — minimum tax

All legal entities owe the CHF 1,800 annual minimum corporate tax (creditable against profit tax)Tax Act (Steuergesetz, SteG)View source ↗

Core annual compliance — accounts and return

Maintain statutory accounts (PGR) and file the annual corporate tax return with the Tax AdministrationPersons and Companies Act (PGR); Tax Act (Steuergesetz, SteG)View source ↗

Audit requirement

AGs and most commercially active entities require a statutory auditor; small/asset-holding entities may be exempt (approx — confirm thresholds)Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Entity types, capital and incorporation

Liechtenstein legal forms overview — Liechtenstein offers a distinctive range of legal forms under the Persons and Companies Act (PGR), including the AG, GmbH, Anstalt (establishment), Stiftung (foundation) and Trust. Capital may be denominated in CHF, EUR or USD and must be fully paid up at formation. (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Aktiengesellschaft (AG) — joint-stock company minimum share capital — Public/larger company form; minimum share capital CHF 50,000 (or EUR/USD 50,000), fully paid up CHF (fully paid up) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Gesellschaft mit beschränkter Haftung (GmbH) — limited liability company minimum share capital — Minimum share capital CHF 30,000 (or EUR/USD equivalent) (approx — sources cite CHF 10,000–30,000; confirm) CHF (approx — sources cite CHF 10,000–30,000; confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Anstalt (establishment) minimum capital — Liechtenstein-specific hybrid entity; minimum capital CHF 30,000 (CHF 50,000 if divided into shares) CHF (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Stiftung (foundation) minimum capital — Asset-holding/private-wealth entity; minimum capital CHF 30,000 (or EUR/USD equivalent) (approx — confirm) CHF (approx — confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Capital currency options — Share capital may be denominated in CHF, EUR or USD provided the minimum is met (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Capital payment — Minimum capital must be fully paid up / contributed at formation (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Registered office requirement — A registered office (and usually a Liechtenstein-resident representative/director) in Liechtenstein is required (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Commercial registry — Companies are entered in the Commercial Register (Handelsregister), administered by the Office of Justice (Amt für Justiz) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Incorporation timeline — Typically 5–10 working days from submission of complete documents (approx — confirm) (approx — confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))
Core annual tax compliance — minimum tax — All legal entities owe the CHF 1,800 annual minimum corporate tax (creditable against profit tax) CHF (creditable against profit tax) (Tax Act (Steuergesetz, SteG))
Core annual compliance — accounts and return — Maintain statutory accounts (PGR) and file the annual corporate tax return with the Tax Administration (Persons and Companies Act (PGR); Tax Act (Steuergesetz, SteG))
Audit requirement — AGs and most commercially active entities require a statutory auditor; small/asset-holding entities may be exempt (approx — confirm thresholds) (approx — confirm thresholds) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

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Entity types, capital and incorporation

Liechtenstein legal forms overview — Liechtenstein offers a distinctive range of legal forms under the Persons and Companies Act (PGR), including the AG, GmbH, Anstalt (establishment), Stiftung (foundation) and Trust. Capital may be denominated in CHF, EUR or USD and must be fully paid up at formation. (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Aktiengesellschaft (AG) — joint-stock company minimum share capital — Public/larger company form; minimum share capital CHF 50,000 (or EUR/USD 50,000), fully paid up CHF (fully paid up) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Gesellschaft mit beschränkter Haftung (GmbH) — limited liability company minimum share capital — Minimum share capital CHF 30,000 (or EUR/USD equivalent) (approx — sources cite CHF 10,000–30,000; confirm) CHF (approx — sources cite CHF 10,000–30,000; confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Anstalt (establishment) minimum capital — Liechtenstein-specific hybrid entity; minimum capital CHF 30,000 (CHF 50,000 if divided into shares) CHF (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Stiftung (foundation) minimum capital — Asset-holding/private-wealth entity; minimum capital CHF 30,000 (or EUR/USD equivalent) (approx — confirm) CHF (approx — confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Capital currency options — Share capital may be denominated in CHF, EUR or USD provided the minimum is met (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Capital payment — Minimum capital must be fully paid up / contributed at formation (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Registered office requirement — A registered office (and usually a Liechtenstein-resident representative/director) in Liechtenstein is required (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Commercial registry — Companies are entered in the Commercial Register (Handelsregister), administered by the Office of Justice (Amt für Justiz) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Incorporation timeline — Typically 5–10 working days from submission of complete documents (approx — confirm) (approx — confirm) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))

Core annual tax compliance — minimum tax — All legal entities owe the CHF 1,800 annual minimum corporate tax (creditable against profit tax) CHF (creditable against profit tax) (Tax Act (Steuergesetz, SteG))

Core annual compliance — accounts and return — Maintain statutory accounts (PGR) and file the annual corporate tax return with the Tax Administration (Persons and Companies Act (PGR); Tax Act (Steuergesetz, SteG))

Audit requirement — AGs and most commercially active entities require a statutory auditor; small/asset-holding entities may be exempt (approx — confirm thresholds) (approx — confirm thresholds) (Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))