LI · N 47°08′ · E 9°31′
Liechtenstein
Liechtenstein is in the EEA and uses the Swiss franc, making it suited to holding, group-service, and Europe-facing operations. An AG can be foreign-owned, but formation entails notarisation, paid-in capital, and local delivery and representation arrangements.
Key points on one page.
- Tax
- Corporate tax 12.5%; generally CHF 1,800 minimum tax; 15% minimum tax for in-scope large groups
- Shareholders and directors
- 2 founders at incorporation; 1 shareholder thereafter; at least 1 board member
- Share capital
- Min. CHF 50,000; fully paid in or contributed on incorporation
- Local requirements
- Local delivery address; a non-trading AG needs an Art. 180a-qualified representative
- Annual maintenance
- Annual accounts; file with the Office of Justice within 12 months; audit or review depends on size
- Incorporation timeline
- Approx. 2–4 weeks, subject to notarisation, bank and licensing
- Public disclosure
- Directors and signatories are public; shareholder register is not; beneficial owners are reported and disclosed by legal access rules
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
- 01Office of Justice: Fact sheet on the public limited company
- 02Office of Justice: Guidance on new registration of a public limited company
- 03Office of Justice: Accounting, bookkeeping and annual-account disclosure fact sheet
- 04PwC Worldwide Tax Summaries: Liechtenstein corporate income tax
- 05Liechtenstein National Administration: Register of Beneficial Owners disclosure
02 · Advantages
Why Liechtenstein
- 01EEA membership for Europe-facing market access
- 0212.5% corporate tax and participation-income rules for compliant holding structures
- 03Swiss-franc environment and established professional services
03 · Requirements
Formation requirements
- Name includes “AG” or “Aktiengesellschaft”; notarised formation and registration
- 2 founders at formation; shares may then be held by 1 shareholder
- Commercial activity generally needs a trade or sectoral licence
04 · Compliance
Annual compliance
- Prepare annual accounts each financial year and file them within 12 months of the balance-sheet date
- Complete the audit or review required by company size; qualifying micro trading entities may opt out of review
- File corporate income tax and promptly update beneficial-owner registration for changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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