Fact File

Fact File Supplied By:

Allgemeines Treuunternehmen.


Central Europe, between Switzerland and Austria.

Time Zone

Central European time.






None (120 km to Zurich airport and around 50 km to Altenrhein); heliport in Balzers.


German (German dialect).


Swiss Franc (CHF).

Political System

Political power shared between hereditary monarch and democratically elected government; extremely stable.

International dialing code


Legal system

Civil law; influenced by Swiss and Austrian law; as EEA member implementing EU directives; common trust law since 1926.

Centre's expertise

Wealth management. Numerous types of companies, foundations and trusts. Interesting also for protected cell companies, insurance companies and fund service providers. Highly educated personnel.

Personal income tax

Up to 22.4%.

Corporate income tax

There is a flat corporate income tax rate of 12.5%. However, where applicable, Liechtenstein committed to apply the minimum tax rate of 15% according to OECD BEPS Pillar Two.

Exchange restritions


Tax information exchange agreements

Visit the homepage of the Liechtenstein tax authority:      www.llv.li/files/stv/int-uebersicht-dba-tiea-engl.pdf

Permitted currencies


Minimum authorised capital


Minimum share issue

Depends on type of company.

Shelf companies


Timescale for new entities

Five to ten days.

Incorporation fees

Approx. CHF 800 (state duties).

Annual fees

Professional fees, approx. CHF 3,000-10,000, depending on time spent. Additional fees for accounting and auditing (if required), charged on hourly basis and taxes.

Minimum number

1–2, depending on the type of company.

Residency requirements

Yes (not for trusts).

Corporate directors


Meetings/ frequency

Depends on type of company and its statutes.


The 5th EU AML Directive applies (transparency register).

Bearer shares

Yes, however blocked at a licensed local custodian. Share register book kept at the statutory domicile of company.

Minimum number


Public share registry

Yes. From 1.8.2019 onwards. Registration of so-called "controlling persons". 

Meetings/ frequency

Depends on type of company and statutes.

Annual tax declaration

There is an annual tax declaration to be filed with the tax authority, together with an annual financial report; does not apply to entities submitted to the PIS status (Private Investment Structure).

Audit requirements

Depends on type of company and statutes.

Registered office

Normally yes.

Domicile issues

Registered agent/trustee.

Company naming restrictions

Name availability to be checked with the Commercial Register.