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Liechtenstein at a glance
Liechtenstein is outside the European Union. Its companies follow the jurisdiction's own incorporation rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Liechtenstein
- GmbH (Gesellschaft mit beschrankter Haftung) The most accessible private limited form for founders, closest to a standard EU private limited company. Minimum capital CHF 10,000.
- AG (Aktiengesellschaft) The stock corporation, widely used for trading, holding and asset-protection. Minimum capital CHF 50,000, fully paid in.
Company formation in Liechtenstein: key facts (last reviewed July 2026)
- Corporate tax
- A flat 12.5% profit tax on worldwide income, one of the lowest headline rates in Europe, with an annual minimum tax of CHF 1,800 credited against it and a notional interest deduction on equity. Large multinational groups face the 15% Pillar Two top-up.
- VAT rate
- Standard VAT is 8.1% (Liechtenstein shares the Swiss VAT system and franc), with reduced rates of 2.6% and 3.8%. Registration is mandatory above CHF 100,000 of turnover.
- Dividends & payroll taxes
- There is no withholding on dividends. Personal income tax stays famously low, with national plus communal rates typically landing in the teens to low twenties, and core employer contributions run under 5%. The corporate side pays at least the CHF 1,800 minimum tax.
- Minimum share capital
- GmbH: CHF 10,000, fully paid in. AG: CHF 50,000, fully paid in. The Anstalt (Establishment) requires CHF 30,000.
- Setup time
- Typically about 1 to 3 weeks; a clean remote incorporation through a licensed fiduciary often completes in 5 to 10 working days once KYC is ready.
- Remote setup
- Yes. Non-residents can incorporate remotely by granting a notarised power of attorney to a licensed Liechtenstein fiduciary, who handles notarisation, the registered office and the Commercial Register filing.
- Director / residency
- Management and representation requirements depend on the company activity and licensing route. For a GmbH that does not conduct a business organised on commercial lines, a person authorised to manage and represent it must satisfy Article 180a(1) or (2) PGR. The official guide lists exceptions for companies required to have a managing director under the Business Act or another special law, and for companies supervised by the government, a municipality or another authority. Confirm the applicable professional, residence and representation requirements rather than assuming every company needs the same resident fiduciary. Shareholders face no general residency requirement.
- Banking options
- Banks include LGT, VP Bank, Liechtensteinische Landesbank (LLB) and Bank Frick (notable for fintech and crypto). It is a major private-banking centre, so KYC is rigorous and minimum balances can be high.
- Our formation service
- from around ā¬100 to ā¬200 (estimated). You get a fixed quote in your free plan before you commit.
Liechtenstein is not an EU member; it is in the EEA (since 1995) and EFTA, with single-market and financial-services passporting access, while using the Swiss franc under a customs and currency union with Switzerland. It is a tiny but AAA-rated financial centre with a flat 12.5% corporate tax.
How to register a company in Liechtenstein
Step by step, this is how a Liechtenstein formation actually runs:
- Engage a licensed fiduciary. Confirm the applicable management and representation rules with the register or a licensed adviser. A fiduciary can prepare the setup and registered office; whether an Article 180a qualified representative is required depends on the activity and applicable licensing rules.
- Choose GmbH or AG. The GmbH needs CHF 10,000, the AG CHF 50,000; both are common for operating and holding purposes.
- Deposit capital and notarise. Capital is paid into a local bank and the formation documents are authenticated; a power of attorney covers remote founders.
- Commercial Register entry. The Office of Justice registers the company, typically within 1 to 2 weeks once the file is complete.
- Tax registration. The flat 12.5% corporate tax applies with a CHF 1,800 minimum per year; VAT follows the Swiss system via the customs union.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Liechtenstein costs
Fiduciary-led formation commonly costs CHF 2,500 to 5,000, plus register fees in the hundreds. The recurring reality is the fiduciary package: registered office, local representation and administration often total CHF 3,000 to 8,000 a year, and the minimum corporate tax is CHF 1,800 regardless of profit.
Plan your Liechtenstein company formation
Tell us where you live and what you are building. Our formation service fee is from around ā¬100 to ā¬200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Liechtenstein
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Liechtenstein. The director and residency information above identifies the main formation conditions to review.
Liechtenstein fits asset-holding structures, funds and fintechs that want EEA passporting with Swiss-franc stability and its blockchain-friendly TVTG framework. The fiduciary cost base makes it uneconomic for small trading startups; it is a structure jurisdiction, not a budget one.
After registration: what Liechtenstein expects each year
Annual financial statements go to the Office of Justice (small companies file abbreviated versions), the tax return follows with the 12.5% flat rate and CHF 1,800 minimum, and VAT runs on Swiss-style settlements. The fiduciary typically manages the full calendar as part of its mandate.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Liechtenstein and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. Liechtenstein is outside the EU, so forming a company there does not make it an EU company or guarantee access to the proposed regime. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
- Activity-dependent Article 180a representation requirements Checked . Source 1
Reference links
Frequently asked questions
Can a foreigner open a company in Liechtenstein?
Management and representation requirements depend on the company activity and licensing route. For a GmbH that does not conduct a business organised on commercial lines, a person authorised to manage and represent it must satisfy Article 180a(1) or (2) PGR. The official guide lists exceptions for companies required to have a managing director under the Business Act or another special law, and for companies supervised by the government, a municipality or another authority. Confirm the applicable professional, residence and representation requirements rather than assuming every company needs the same resident fiduciary. Shareholders face no general residency requirement.
How long does company formation in Liechtenstein take?
Typically about 1 to 3 weeks; a clean remote incorporation through a licensed fiduciary often completes in 5 to 10 working days once KYC is ready.
What corporate tax does a company in Liechtenstein pay?
The headline summary is 12.5%, with standard VAT of 8.1%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Liechtenstein remotely?
Yes. Non-residents can incorporate remotely by granting a notarised power of attorney to a licensed Liechtenstein fiduciary, who handles notarisation, the registered office and the Commercial Register filing.
What does it cost to form a company in Liechtenstein?
Fiduciary-led formation commonly costs CHF 2,500 to 5,000, plus register fees in the hundreds. Our formation service fee is from around ā¬100 to ā¬200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.