Europe · Company formation
Company formation in Liechtenstein
This suits founders who want a reputable, low-tax European holding or operating vehicle with EEA access. They need to accept mandatory local fiduciary involvement and comparatively high setup and maintenance costs.
At a glance
- Entity
- Private limited company (Gesellschaft mit beschränkter Haftung, GmbH) — the standard closely-held vehicle; the AG (stock corporation) is the alternative for larger structures
- Corporate tax
- Flat 12.5% profit tax (one of Europe's lowest) as of 2026, with an annual minimum tax of CHF 1,800 that is creditable against profit tax; large multinational groups face a 15% Pillar Two QDMTT/IIR top-up
- Incorporation time
- ~5-10 business days once notarised documents and capital proof reach the Commercial Register (Handelsregister)
- Minimum capital
- CHF 10,000 (or EUR/USD 10,000), fully paid in on formation; each shareholder's stake at least CHF 50
- Resident director
- No general statutory residency requirement to be a GmbH managing director; however, a company carrying on a licensed trade (Gewerbe) must have at least one managing director who is EEA/EFTA-resident and suitably qualified, so in practice a licensed local trustee/fiduciary is engaged for substance and local representation
- Audit
- Full statutory audit required when two of three thresholds are exceeded in two consecutive years (balance sheet > CHF 6m, turnover > CHF 12m, > 50 employees); smaller companies do a lighter 'review' instead, and micro-entities can be exempt — but an auditor/review body must generally be appointed where the GmbH runs a commercially managed business
- Remote set-up
- Yes — typically formed remotely by a Liechtenstein trustee or lawyer under power of attorney. Formation documents require public notarisation (waived under a simplified procedure for a GmbH with max three shareholders and one managing director). Documentation is in German and KYC/beneficial-owner checks are run by the local fiduciary
- Government fee
- Commercial Register entry fee around CHF 700 for a standard GmbH; it scales with share capital (roughly 1‰ of capital, minimum CHF 300, plus per-item fees for signatory powers and functions) as of 2026
- Best for
- This suits founders who want a reputable, low-tax European holding or operating vehicle with EEA access. They need to accept mandatory local fiduciary involvement and comparatively high setup and maintenance costs.
The process
- Engage a licensed Liechtenstein trustee/lawyer, reserve the company name and settle articles of association and capital
- Deposit the CHF 10,000 share capital and obtain bank confirmation of payment
- Notarise the formation documents (or use the simplified procedure if eligible) and complete KYC/beneficial-owner filings
- File with the Commercial Register (Handelsregister); the GmbH exists on registration, after which tax registration and any trade licence follow
What can go wrong
- The real cost driver is not the CHF 10,000 capital but the effectively mandatory local trustee/fiduciary and ongoing administration — setup and annual fees are high by regional standards
- The CHF 1,800 annual minimum tax is due regardless of profit (creditable against profit tax; entities with under CHF 500,000 total assets over three years are exempt), and large MNE groups face the 15% Pillar Two top-up
- Everything runs in German and most operating activities need a separate trade licence (Gewerbebewilligung) with a qualified EEA-resident manager — confirm licensing before assuming a plain GmbH is enough
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Form a company in Liechtenstein?
One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.