Liechtenstein companies – internationally recognized

Liechtenstein companies are becoming increasingly attractive from a tax point of view. On 1 January 2011 a new tax act came into force in Liechtenstein as a result of which there is no longer any difference in the taxation of companies operating domestically and those operating abroad. No distinction is made between onshore and offshore companies. Taxation is applied at a uniform rate of 12.5 per cent. As a result, the Liechtenstein company is becoming internationally recognised.

The most important types of companies in Liechtenstein are the joint stock company (Aktiengesellschaft) and the establishment (Anstalt).

  1. Joint stock company
    The Liechtenstein joint stock company has numerous fields of application and possible uses. It is mainly used for holding and trading functions.

    The minimum capital required for a joint stock company is Swiss Francs 50,000 and is divided through registered shares. Since the tax reform of 1 January 2011 the coupon tax no longer applies. Only profits are taxed at a rate of 12.5 per cent.
    Accounting is compulsory for joint stock companies and tax returns must be submitted every year.


  2. Establishment
    The Liechtenstein establishment is a form of company specific to Liechtenstein. Due to its flexibility it can be used as an instrument for structuring assets or enterprises in various situations.

    The establishment is a legal entity whose decisions are made by its governing body. The rights of the establishment’s governing body are held by its founder or his or her legal successor (known as the owner of the founder’s rights). These rights can be inherited and are transferable. If the establishment conducts commercial trading or if the objective envisaged by its statute permits such trading, an auditor must be appointed.


The use of Liechtenstein companies is becoming more and more attractive. Liechtenstein continues to conduct ongoing negotiations for the conclusion of double taxation agreements with other countries.

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