Jurisdictions
Regions
Industry Sectors
Fact File
Fact File Supplied By:
Allgemeines Treuunternehmen.
Location
Central Europe, between Switzerland and Austria.
Time Zone
Central European time.
Population
39,151.
Capital
Vaduz.
Airport(s)
None (120 km to Zurich airport and around 50 km to Altenrhein).
Language
German (German dialect).
Currency
Swiss Franc (CHF).
Political System
Political power shared between hereditary monarch and democratically elected government; extremely stable.
International dialing code
+423.
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 21%.
Corporate income tax
There is a flat corporate income tax rate of 12.5%. A minimum tax of CHF 1,800 has to be paid if the structure qualifies as a private investment structure.
Exchange restritions
None.
Double taxation treaties, TIEAs and MOUs with many countries. Signatory of the MCAA with AEoI/CRS and the inherent legal requirements as foreseen in the MCAA. See also www.llv.li/♯/11469/internationale-steuerabkommen
Permitted currencies
CHF, EUR, US$.
Minimum authorised capital
30,000/50,000 depending on type of company and size. This minimum has to be fully paid up.
Minimum share issue
Depends on type of company.
Shelf companies
N/A.
Timescale for new entities
Five to ten days.
Incorporation fees
Approx. CHF 800 (state duties).
Annual fees
No offshore companies accepted according to tax law 2011. 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
1-3, depending on the size and type of the company.
Residency requirements
Yes (not for trusts).
Corporate directors
Yes.
Meetings/ frequency
Depends on type of company and its statutes.
Disclosure
The 5th EU AML Directive applies (transparency registry).
Bearer shares
Yes, however blocked at a licensed local custodian. Share register book kept at the statutory domicile of company.
Minimum number
One.
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 financial report, and if not submitted to PIS status (Private Investment Structure), then filed with a tax declaration to the tax authority.
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 registrar.
