Vaduz, the Government Building

Company registration · Liechtenstein

Company registration in Liechtenstein 12.5% tax and access to the EEA market

Support
from $6 500
Registration time
12.5%
Corporate income tax rate
12.5%
Packages

A principality inside the European Economic Area with a currency and customs union with Switzerland.

A low corporate rate, solid banks and dedicated vehicles for owning family capital.

Registration

from $6 500

Turnkey work by BRIDGES. Government fees and duties appear as a separate line in the estimate at actual rates.

See packages

12.5%

Corporate income tax rate

EEA

Single market access without EU membership

Swiss franc

Currency and customs union with Switzerland

Who it suitsLiechtenstein

Who Liechtenstein suits

Working on the company structureWorking on the company structure
  1. 01Family ownership of assets through a foundation or trust
  2. 02Holdings with participations in European companies
  3. 03Licensed financial and management companies
  4. 04Businesses that need EEA access without EU membership
  5. 05Projects settling in Swiss francs

Does not suit

  • Minimum budget: upkeep here is expensive
  • You need a cheap operating company for trading
  • You are counting on anonymity: compliance is strict
  • A shell company with no economic purpose

Company forms4

Which company to open

Beyond ordinary companies, the principality is known for its family wealth vehicles.

  1. 01Aktiengesellschaft · AG — company limited by shares

    Holdings, financial and management structures.

    High standing and flexible share arrangements.

    Capital and upkeep requirements above the average.

  2. 02Gesellschaft mit beschrankter Haftung · GmbH — limited liability company

    Services, trade, smaller holdings.

    Simpler to manage than a company limited by shares.

    Less suited to complex investment structures.

  3. 03Stiftung · foundation

    Family ownership and succession planning.

    Separates the assets from the founder’s personal estate.

    Requires careful statutes and a professional council.

  4. 04Anstalt / Trust · establishment and trust

    Structuring family capital and ownership.

    Flexibility in allocating rights and benefits.

    Tax consequences are checked in the beneficiary’s country.

Packagesfrom $6 500

Three ways to launch

The scope is built from real scenarios, from a simple company to an ownership structure.

01 · 3-5 weeks

Company

from $6 500

A holding or an operating structure

  • Choice of form and preparation of the statutes
  • Registration with the principality’s registry
  • Local representative and address for the first year
  • Full set of corporate documents
  • Tax registration

02 · 6-12 weeks

Company and account

from $11 000

A working structure with settlements

  • Everything in the Company package
  • Bank file and submission to suitable banks
  • Substantiation of the origin of capital
  • Support at meetings and in correspondence
  • Initial tax position of the structure

03 · from 2 months

Ownership structure

by project

Family capital and succession planning

  • Everything in the Company and account package
  • Drafting the foundation statutes or trust terms
  • Selection of a professional trustee
  • Agreeing the tax position for the beneficiaries
  • Accounting, reporting and audit where required

The minimum annual tax, registry fees and the representative’s fee appear as separate lines in the quote.

TaxesLiechtenstein

Taxes in Liechtenstein

The rate is low and predictable, but a minimum annual charge applies regardless of profit.

Taxes in Liechtenstein

Liechtenstein

12.5%
Corporate income tax rate
from $6 500
BRIDGES fee
EEA
Single market access without EU membership
Swiss franc
Currency and customs union with Switzerland
Corporate income tax
A rate of 12.5% on taxable profit.
Minimum annual tax
Payable even where there is no profit; it is credited against the tax due.
Notional interest deduction
The law allows a deduction of notional interest on equity.
VAT
A system aligned with the Swiss one applies, at a low rate.
Reporting and audit
Annual accounts are mandatory; audit depends on the form and the size.
Obligations at home
Owning the structure creates obligations in the beneficiary country of residence.

Annual upkeep

  • Minimum annual tax
  • Corporate income tax
  • Local representative and address
  • Annual accounts
  • Audit
  • Trustee fees
  • Bank compliance
  • Changes to the structure

The minimum annual tax, registry fees and the representative’s fee appear as separate lines in the quote.

Bank

The bank account after incorporation

The principality’s banks specialise in private capital and demand complete transparency on its origin.

  1. 01
    What the bank looks at

    The origin of the capital, the beneficiaries, the economic purpose of the structure and the expected flows.

  2. 02
    Which documents are needed

    The corporate set, evidence of the source of funds and the beneficiaries’ tax history.

  3. 03
    Where the account is opened

    In the principality and in Switzerland; for operating settlements, in EEA banks.

  4. 04
    What we do

    We prepare the file, choose the bank and run the submission through to account opening.

Minimum balances and transparency requirements here are above average. If the capital is not documented, the account will not open.

Stages3-5 weeks

How the work runs

Timelines are split by who is responsible.

  1. 01Consultation and structure

    Task, assets, beneficiaries, tax position.

    One meeting
  2. 02Quote and contract

    We fix the scope of work and the amount.

    2-3 days
  3. 03Compliance and documents

    Verification, collection of the set, translations and certifications.

    1-3 weeks
  4. 04Registration of the structure

    Filing with the registry and issue of the documents.

    3-5 weeks
  5. 05Account and launch

    Bank file, meetings and account opening.

    The bank sets the timing
  6. 06Annual support

    Reporting, audit, minimum tax, changes.

    Ongoing

Result: The outcome is an EEA structure with a clear tax position: a company or foundation, an account and reporting in place.

ComparisonLiechtenstein

Liechtenstein or Switzerland

LiechtensteinSwitzerland
Corporate tax12.5%federal, cantonal and communal layers
Minimum annual taxyesnone, depends on the canton
Single marketEEA membershipbilateral agreements
CurrencySwiss francSwiss franc
Vehicles for assetsfoundations, establishments, trustsnarrower range
Upkeep costhighhigh
Who it suits betterfamily ownership and EEA accessoperating business and reputation

Liechtenstein wins on a predictable rate and dedicated ownership vehicles; Switzerland on the scale of its economy and its brand.

Questions

Registration questions

What is the corporate tax rate?

12.5% on taxable profit. A minimum annual tax is also payable and is credited against the corporate tax.

Is Liechtenstein in the European Union?

No, but it participates in the European Economic Area, which gives access to the single market.

What currency is used?

The Swiss franc — the principality is in a currency and customs union with Switzerland.

How does a foundation differ from a company?

A foundation has no members: the assets belong to the foundation and are managed under its statutes for the benefit of beneficiaries.

Does a foundation reduce tax?

Not automatically. The tax consequences are determined by the beneficiaries’ country of residence.

How long does registration take?

Three to five weeks after compliance. Foundations and trusts take two months or more.

Is a local representative required?

Yes, a representative and an address in the principality are mandatory.

How hard is it to open a bank account?

Banks are demanding about the origin of capital. With a documented history it is achievable; without one it is not.

Is an audit mandatory?

It depends on the form of the structure and the level of activity.

Is the beneficiary visible?

Information is held in the prescribed manner and is available to the competent authorities and the bank.

What does upkeep cost?

Minimum tax, representative, reporting and, where required, audit and a trustee. We set it out three years ahead.

Is it suitable for small-scale trading?

Generally no: the upkeep does not pay for itself at low turnover.

The company office and documents

A company for your task

Tell us what the company will do: we will check whether the country fits and show the launch and upkeep budget before the contract.

Company registration

Want a company in Liechtenstein?

Write to us, we will set it up. We will choose the form, calculate the launch and the annual upkeep, register the company and help open the account.

Or message us on WhatsApp or Telegram

Anna Kovalevskaya, lead lawyer at BRIDGES GLOBAL
Anna KovalevskayaLead lawyer, citizenship and residency, 12 years of practice