Liechtenstein AG Formation (Aktiengesellschaft)

The minimum share capital is CHF 50,000, and that minimum must be paid in or contributed in full under PGR Art. 122. At formation the register also needs proof that at least 25 % of every share is paid in or covered by contributions in kind, with the bank's confirmation.

Usually yes. At least one board member entitled to manage and represent must be an EEA national, a person treated as equal by treaty, or a legal person, and hold a Trustee Act permit. Companies that must have a managing director under the Trade Act or another special act are exempt.

The Art. 180a member is entitled to manage and represent the company and holds a Trustee Act permit. Taking such mandates for others is reserved to licensed trustees, so the licensed partner supplies the person. If the condition is not met, or no longer met, the company faces dissolution ex officio under PGR Art. 971.

Not always. A public deed made abroad may be accepted if a public officer competent for that place executed it, and electronic notarisation has existed since 1 March 2026. For an electronic application the Office of Justice may require physical presence in an individual case, so we promise no remote-only route.

That is the bank's own decision, and we cannot promise it. The register application needs a bank confirmation that the capital contributions are paid in, so the capital-deposit account comes first. We prepare the documents the bank asks for and coordinate the confirmation with the licensed trustee.

The basic fee for an AG's first entry is CHF 700; capital above CHF 200,000 raises it by 0.2 per mille of the excess, to CHF 10,000 at most. Each signatory adds CHF 30 and each function CHF 20. Notarial fee: 1 per mille up to CHF 500,000 (minimum CHF 300, maximum CHF 15,000). Our fee is on request.

No statute and no published figure gives a duration for the register entry. The Office of Justice states that it aims to process entries promptly, which is an aim, not a deadline. The bank, the notary and the mandates each set their own pace, so we quote no time.

PGR Art. 281 requires at least two founders at formation. In a simultaneous formation all founders declare in a public deed they sign that they form the company, under Art. 288. That deed takes the place of the constituent general meeting, so no separate founding meeting is held.

Under PGR Art. 290 the application is made by the board members entitled to sign, with the complete deed. Art. 118 also allows the Repräsentant and notaries to apply. VCS is none of these and does not file. We assemble the documents; one of the persons the law names files them.

Yes. The Office of Justice checks that the deed records the appointment of the board members, of the audit body or the waiver of the review, and of the Repräsentant. Every mandate is agreed before the notary appointment, and the acceptance declarations go into the filing.

Register entries are made in German, and extracts and certificates are issued in German as a rule. Supporting documents may be filed in another language. If that hinders inspection by third parties, the Office of Justice can require a certified translation, so we plan German versions where they may be needed.

Yes, but bearer shares must be deposited with a custodian under PGR Art. 326a. Registered shares are freely transferable, also by blank endorsement, unless the articles provide otherwise. Which share type the articles provide for is decided with the licensed trustee or lawyer who drafts them.

The ordinary general meeting is held within six months of the year end, and the accounts are drawn up within six months. An audit body is elected in all cases. Income tax is 12.5 % of taxable net income, with a minimum income tax of CHF 1,800 credited against it.

The minimum capital is CHF 50,000 for an AG and CHF 10,000 for a GmbH. An AG with capital of CHF 1 million or more needs a board of at least three, unless it only has its seat in Liechtenstein or only manages assets. Which form fits is decided with the licensed partner.