11 answers for owners and founders of a Liechtenstein company, from ordering to banking, annual compliance and what happens after incorporation. General information, not legal or tax advice; your specialist confirms how it applies to you.
A certified passport copy and proof of address for each founder, director and beneficial owner, plus a clear account of the source of funds for the capital and of your wider source of wealth. Liechtenstein trustees and banks look closely at the second point, so bank statements, sale contracts or tax returns help. Documents not in German or English may need a certified translation.
Usually yes, if your country is also a party to the Hague Apostille Convention, as Liechtenstein is. A notary certifies your signature or copy at home, and the competent authority there adds the apostille. If your country is not a party, the documents need consular legalisation instead, which takes longer.
Within 30 days of its entry in the commercial register, and changes within 30 days of the company learning of them. The report goes to the Office of Justice's register of beneficial owners (VwbP) and includes a Liechtenstein address for service. Your local board member usually files it.
It must register in writing with the tax administration within 30 days of becoming liable for VAT, without being asked. The administration then assigns a registered, non-transferable VAT number, which goes on the company's invoices.
Source: Value Added Tax Act (MWSTG), Art. 53, Lilex, Liechtenstein legal database
Yes. The new provider completes its own KYC, a new qualified board member is appointed if needed, and the changes are entered in the commercial register. Plan the handover around the beneficial owner update, which has its own 30-day deadline.
The fee for your Art. 180a board member, the registered office, accounting and tax filings, the minimum tax and, where required, the auditor. These depend on the structure and activity, so we list each one on your quote next to the year-2 renewal of US$1,650.
A documented source of wealth, a clear reason for the structure and a realistic picture of the assets or flows the account will hold. Liechtenstein and Swiss private banks often set minimum asset levels and ask for a meeting, in person or by video. We help you prepare the file, and the bank decides.
Liechtenstein uses the Swiss franc, so share capital and accounts are commonly in CHF, although many banks also offer EUR and USD accounts. Some companies bank in Switzerland, where the same currency applies. We suggest options that match where your money comes from and goes to.
The bank must report the discrepancy to the Office of Justice within 30 days of noticing it. It does not have to report if it points out the error to the company and the company corrects the entry within those 30 days. Keeping your KYC and register data identical avoids the issue.
A current extract from the commercial register, which shows the name, board and capital. Banks abroad usually want it certified and apostilled, and sometimes translated. We order the extract and arrange the certification in one go.
Yes. The minimum tax of CHF 1,800 is owed for each tax year regardless of how long the company existed in it, and it is credited against the 12.5% income tax. Small commercial businesses whose average balance sheet total over the last three years stayed at or below CHF 500,000 are exempt. Companies that are not assessed pay it one year in advance.
Source: Tax Act (SteG), Art. 62 Mindestertragssteuer, Lilex, Liechtenstein legal database
Can't find it? Ask a Liechtenstein specialist, reply within 1 business day.
