Liechtenstein Anstalt Formation and Registration

No public deed is required for the formation itself. The Persons and Companies Act asks for written statutes signed by the founder or founders, and the Office of Justice wants every founder's signature certified. The register then receives a certified copy of the statutes signed by all founders, together with the application.

A licensed Liechtenstein trustee, named in your engagement letter, forms the Anstalt and files the application, because forming legal persons for others is a reserved trustee activity. VCS prepares the file, collects the documents and coordinates. The law also entitles the Repräsentant and notaries to file the application.

The official register fee for a new Anstalt is CHF 700, plus surcharges and per-entry fees as in the table above. A 1 % formation levy on the capital, with a general CHF 1 million threshold (Freigrenze), applies only where Swiss stamp-duty law does not. Our fee and the partner's fee are on request.

CHF 30,000 without shares, CHF 50,000 with shares, also in euro or US dollar. PGR Art. 122(2) and the Merkblatt 06/2025 say the minimum is paid in full. PGR Art. 537(2) no. 2 speaks of a declaration of at least half; the Wegleitung 01/2021 asks for a declaration on the payment. Both stand; your partner confirms which applies.

That is the bank's own decision, and we cannot promise it. Banks set their own due-diligence questions on the founder, the beneficial owners and the planned activity. We prepare the documents the bank asks for and coordinate them with the licensed trustee, but we guarantee no account.

Yes, one founder is enough under PGR Art. 535(3). Shares, called Anstaltsanteile, exist only where the statutes provide for them. Where the capital is divided into shares, the minimum is CHF 50,000 for the whole capital, not per share, and each change of shares is entered in the register.

An Anstalt can be foundation-like, with no members and no shares, or built like a corporation. The holders of the founder's rights form its supreme body unless the statutes hand its powers to the board, as they usually do in a foundation-like Anstalt, and the statutes name the beneficiaries. Which form fits is decided with the licensed partner.

By default an Anstalt has no shareholders, and shares exist only as its statutes provide, while an AG or GmbH is built on shares. An existing AG or GmbH can be converted into an Anstalt under PGR Art. 550(3). We route any conversion to the licensed partner.

There are no shareholders by default. The founder's rights are held, and they can be assigned, transferred and inherited, but not pledged. The statutes name who benefits from the Anstalt and its profits; until third parties are named, the holder of the founder's rights is presumed to be the beneficiary.

Only the Anstalt's assets answer for its debts under PGR Art. 548(1). The founder owes the contributions provided for as dedicated assets. The statutes may add a duty of further contributions or a limited liability, and the organs answer under the general liability rules. We promise no asset-protection result.

A commercially inactive Anstalt, and normally a holding, needs a managing board member who meets PGR Art. 180a, unless an Art. 180a(3) exception applies. A Repräsentant is also appointed: an EEA national resident in Liechtenstein or a domestic legal person, or a domestic service address with Government consent.

Yes, in Annex 1, unless Annex 2 covers it, as for foundation-like Anstalten. The report is due within 30 days of the register entry. Since the cyberattack of 30 July 2026, access to the register is limited: from 5 October 2026 users identify in person in Vaduz, and deadlines that cannot be met because of the limited access remain suspended.

Income tax is 12.5 % of taxable net income, with a minimum of CHF 1,800, subject to the Art. 62(3) exception. A private asset structure owes only the minimum tax under the Art. 64 conditions. Distributions of foundation-like Anstalten are exempt as the statute provides. No tax result is promised.

Yes, it can hold assets and participations. Holding them is not a commercial business unless the scale requires commercial bookkeeping, so a holding Anstalt normally needs the qualified Art. 180a board member. An exception applies where a special act requires a managing director or an authority supervises the entity.

Register entries are made in German. Supporting documents may be filed in another language, but where that hinders third parties' inspection, the Office of Justice may require a certified translation. We plan German versions of the documents where a translation may be asked for, so the file is not held up.