Principal Corporate Legislation
Personen und Gesellschaftsrecht mit dem Gesetz Гјber das Treuhandunternehmen 1926.
Type of Law
Civil.
Language of Legislation and Corporate Documents
German.
Type of Company for International Trade, Investment & Tax Planning
Aktiengesellschaft – AG (Company Limited by Shares).
Share Capital
Standard authorised share capital is CHF50,000. Minimum paid up share capital is CHF50,000.
Classes of Share Available
Registered shares, shares of no par value, bearer shares, preference shares, redeemable shares and shares with or without voting rights.
Bearer Shares
Permitted.
Restrictions on Trading
Banking, insurance, assurance, reinsurance, fund management, collective investment schemes, trust management, trusteeship business provision are not permitted.
Registered Office Required
Each Liechtenstein company must have a Registered Office in Liechtenstein.
Directors
A Liechtenstein company (AG) requires a minimum of one director. Director can be of any nationality and need not be resident in Liechtenstein. Corporate directors are permitted.
Shareholders
A Liechtenstein company (AG) requires a minimum of one shareholder.
Publicly Accessible Records
No.
Nominee Shareholders and Nominee Directors
Allowed.
Location of Meetings of Directors and Shareholders
Anywhere.
Personal Presence Required
No.
Taxation
12,5%.
Double Taxation Treaty Access
Austria and Luxembourg.
Requirements to File Accounts
Yes.
Requirement to File Annual Return
None.
Audit Requirements
None.
Currency
Swiss frank (CHF).
Exchange Control
None.
Language of Name
Latin Alphabet.
Restricted Words
Words such as “Assurance”, “Bank”, “Building Society”, “Royal”, “Trust Company”, “Trustee Company” etc. will require justification.
Name of a Company
The words “AG” or “S.A.” must be part of the name of every Liechtenstein company.
Time to Incorporate
One week.