How to Set Up a Company in Liechtenstein: Five Key Steps for Foreign Investors

This small EEA member state occupies a distinctive position between the Swiss and wider EEA markets. Its EFTA membership, Swiss franc and established fiscal sector make it relevant for selected holding structures, wealth planning and FinTech ventures.

There are few important points that you have to cover before proceeding with company incorporation Liechtenstein officially. First of all, it is important to find out which type of Liechtenstein company setup is suitable as it is mainly dependent on what kind of business activity will be carried out. It is a complex subject which involves various factors.

Quick Answer: Liechtenstein company incorporation usually commences with defining the legal structure, collecting the necessary papers, enrolling with the official registry and then handling the tax-related issues along with other things. The main differences between the procedures will be based primarily on the chosen form and the type of business carried out.

Why Set up a Company in Liechtenstein?

The country can be a practical choice for holding arrangements, Family Offices, investment vehicles and selected FinTech ventures. It may be less suitable for entrepreneurs whose only concern is keeping initial costs as low as possible.

Its close connection with Switzerland gives entry to its economic environment, while EEA membership gives a separate advantage for ventures targeting EEA markets.

Tax treatment should be reviewed at the planning stage. The standard CIT rate is 12.5%, while the standard VAT rate is 8.1%.

OECD standards are another consideration. The country participates in multinational tax-transparency frameworks, so ownership, management, income flows and genuine economic substance should be reviewed before choosing a structure.

Decision Checklist

Before set up a company in Liechtenstein, consider how the proposed structure will work in practice:

• What is the main purpose of the venture?
• Will it serve clients or hold assets across several countries?
• Is access to the EEA market important?
• What type of financial account will be needed?
• Where will the owners be tax resident?
• Could tax treaty provisions affect the expected income?
• Would a holding structure be more appropriate?
• What level of economic substance will be expected?
• Where will key management decisions be made?

These points provide a useful starting point before professional advisers begin handling the formal side.

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Choosing the Right Legal Form

The first stage of how to register a company in Liechtenstein is selecting the appropriate legal vehicle.

An AG is a share-based form commonly considered for larger ventures, holdings and investment structures. A GmbH can be more suitable for a smaller owner-managed enterprise.

Other options include the Anstalt and foundation structures. Their legal characteristics differ considerably, particularly where asset holding, succession planning and wealth management are concerned.

There is no universal best company type in Liechtenstein. The right choice should reflect what the entity will actually be used for.

Expert Tip: Before selecting a legal form, consider your plans for future growth, tax residence, financial account needs, regulatory duties and the expectations of the people providing capital. The most suitable structure should reflect the venture’s actual purpose and not simply its initial cost.

Information Needed for the Formalities

Once the legal form has been selected, the relevant information can be gathered.

The usual package covers:

• proposed name;
• enrolled location;
• ownership details;
• management details;
• authorised signatories;
• purpose of the entity;
• capital information;
• beneficial ownership details;
• constitutional papers.

The precise requirements for company registration in Liechtenstein for foreigners vary between legal forms. Some papers require notarisation or public authentication. Material issued abroad may need certification or translation.

Foreign investor Liechtenstein should review these points before filing. A missing signature, incorrect certification or incomplete ownership information can delay the process.

Official Business Registry and Judicial Authority 

A central part of the Liechtenstein company registration process is entry in the Commercial Register.

The Liechtenstein Office of Justice oversees the register and deals with entries, amendments and other official records. Information recorded there is publicly accessible and has legal significance for third parties.

For an AG or GmbH, entry in the register is required for the Liechtenstein legal entity to come into existence.

This is also an important stage in business setup for foreign investors in Liechtenstein. Overseas ownership is possible, but it should be considered separately from management, tax residence and economic substance.

Tax, VAT and Financial Matters of Company Incorporation Guide Liechtenstein

Once the international business Liechtenstein exists, its fiscal position should be reviewed.

The Liechtenstein Tax Administration oversees the relevant tax matters. The general CIT rate is 12.5%, while the standard VAT rate is 8.1%.

Larger multinational groups may also fall within OECD/G20 minimum-tax rules. The GloBE framework applies to groups meeting the relevant EUR 750 million revenue threshold.

The owner’s home-country tax position should be assessed at the same time. Creating an entity in one country does not automatically determine where income will ultimately be taxed.

Financial institutions will usually carry out their own due diligence. They may ask about ownership, source of funds, expected transactions and the commercial rationale behind the structure.

For general guidance, see our corporate bank account guide.

Who Should Choose Liechtenstein?

This location may be particularly relevant to:

• Liechtenstein holding company – where one entity will hold participations in several ventures.
• Family Offices – for selected wealth preservation and succession arrangements.
• Multinational investors – seeking an EFTA and European Economic Area (EEA) base with close Swiss connections.
• Investment structures – where a specialised legal vehicle is appropriate.
• FinTech projects – where the local financial ecosystem suits the proposed model and sector rules are satisfied.
• Companies with long-term global plans – where stability and market access matter more than the lowest entry cost.

The strongest reason to choose this location is usually the overall fit between the legal structure and the intended purpose.

Liechtenstein vs Switzerland, Luxembourg and Malta

5 Steps to Open a Company in Liechtenstein

1. You will have to choose the most fitting legal entity based on your goals, ownership pattern, tax position and future plans.
2. Prepare and collect in the required paper format the necessary information and materials according to the chosen legal form.
3. Through the local department of justice it may be necessary to file with the official register.
4. When tax and VAT issues are dealt with you may have to consider the impact of your activities on any potential cross-border tax consequences.
5. Once the Liechtenstein company structure has been decided upon, a fiscal plan should be in place together with the other elements of the management and reporting procedures.

Liechtenstein Company Formation Services

Looking to set up a company in Liechtenstein? Our legal experts provide comprehensive support throughout the incorporation process, from selecting the optimal legal structure to enrollment, tax abidance and post-incorporation services Liechtenstein.

The guidance can be especially useful where several countries are involved or the proposed structure has a specialised purpose.

FAQ

Have any questions?

Fill out the form and our lawyer will contact you to discuss the details and offer you the best solution for your needs

Send Request