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.
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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 ↗
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