TaxLegal and tax navigator
A practical Liechtenstein navigator for company formation, private foundations and trusts, private banking, bank accounts, taxation, PVS status and FMA financial regulation.
Legal and business review
A company, Stiftung or trust should not be selected by label alone. The design must connect the assets' purpose, governing powers, family rights, tax treatment in every relevant country, licensed-intermediary requirements, beneficial-ownership disclosure and the bank's appetite for the client profile.
Liechtenstein is part of the European Economic Area and combines national company law with applicable EEA rules. The Office of Justice maintains the Commercial Register and beneficial-owner register, the Fiscal Authority administers tax, and the FMA supervises banks, managers, funds, payment firms and professional trustees.
An Aktiengesellschaft, GmbH, Anstalt and other permitted forms are compared for an operating or holding business. The route covers purpose, name, constitutional documents, bodies, capital, local address, Commercial Register filing, tax registration and any trade or regulated-business approval.
A foundation is a separate legal person holding dedicated assets for its documented purpose. Public-benefit foundations and private-benefit foundations conducting business under special law are registered; other private-benefit foundations may instead be subject to a formation-notification deposit with the Office of Justice within 30 days.
Open detailed section →A trust is a legal relationship among settlor, trustee and beneficiaries, not a separate legal person. Its deed, duration, reserved powers, protector, distributions and disclosure should be coordinated with the succession and tax laws of the family's, assets' and beneficiaries' countries.
A bank is selected by reference to the FMA register and its actual client segment. A company, foundation, trust or individual needs an ownership chart, source of wealth and funds, tax residence, capital history, account purpose, expected activity, contracts and a coherent connection with the financial centre.
Banking, payment, e-money, investment, fund, insurance and professional trustee services require their own licensing analysis. EEA market access depends on the authorisation, service, client and cross-border route; forming an ordinary company does not authorise regulated activity.
Legal entities face 12.5% income tax and a CHF 1,800 minimum. Private asset structure status is available only where its statutory conditions are met and carries the minimum tax; active business, control of participations and external marketing require separate review.
Open detailed section →Standard VAT is 8.1%, the reduced rate is 2.6% and accommodation is 3.8%. Registration, place of supply, imports, exports, financial exemptions and input recovery are tested within the common Swiss-Liechtenstein VAT area and against the precise service model.
The personal result depends on residence, municipality, income, wealth, foundation or trust distributions, gains and other countries' tax rules. A residence permit is not the same as tax residence; an international family should test treaty tie-breakers, CFC, disclosure and beneficiary taxation.
Companies, foundations and trusts enter the relevant beneficial-ownership and AML framework. Banks and professional intermediaries verify controllers, asset origin, sanctions exposure and tax transparency; CRS, FATCA and lawful authority requests are considered before assets move.
Asset protection depends on a valid transfer, independent bodies, clear beneficiary rights and documented decisions. Excessive retained powers, sham administration or a transfer after a claim arises may undermine the legal and tax position.
The working sequence covers objectives, countries and assets, legal and tax opinions, form and licensed provider, governance documents, registration or deposit, UBO and tax filings, the banking file, asset transfer and an annual compliance calendar.
Solutions for international business
The legal system and corporate law determine which vehicle can be formed, how assets are controlled, which licences are required and whether the structure is bankable.
We select an LLC, corporation, partnership, branch, holding or special vehicle and prepare constitutional documents, governance, UBO and approvals.
↗02We compare control, asset ownership, beneficiaries, succession, tax, substance and bankability.
↗03We select an institution for the relevant countries and flows, prepare ownership, business model and source-of-wealth/funds files, and support onboarding.
↗04We classify banking, payment, investment, fund, insurance and other regulated functions and design the licensing and compliance route.
↗Formation, licensing and account opening remain subject to the decision of the relevant authority, regulator or financial institution.
Discuss an international structureInternational tax expertise
A headline rate is only the beginning. Test the full life cycle before choosing a company, fund, bank or place of management.
New rules, effective dates and transition provisions.
Rates, base, special regimes, minimum tax and sector rules.
Management, agents, premises, people, construction and services.
VAT/GST, sales tax, customs, excise, property and registration charges.
Recognition, depreciation, interest, provisions and loss relief.
Consolidation, intra-group transfers, M&A, financing and exit.
Eligibility, real activity, people, expenditure and preservation of relief.
Dividends, interest, royalties, services, capital gains and branch remittance.
Related parties, arm’s length, documentation, DEMPE and treaty entitlement.
Registration, returns, deadlines, audits, penalties, objections and litigation.
Presence days, domicile, permanent home, centre of interests and treaty tie-breakers.
Employment, director fees, business, investments and property.
Allowances, reliefs, pension and insurance contributions.
Capital gains, wealth, property, inheritance and gift taxes.
Foreign tax credit, exemption, treaties and residence certificates.
Returns, instalments, notifications, foreign assets and sample computation.
The outcome depends on the facts, source, residence, applicable treaty and law in force on the transaction date.
Primary sources
Open the regulator and tax-authority documents supporting the country overview. Applicability is tested separately for each transaction.
Banking support
We align legal form, control, tax and licensing with the bank's requirements and prepare transparent evidence on owners, beneficiaries, source of wealth and transactions. The financial institution makes the final onboarding and servicing decision.
Discuss opening an accountThe information is general in nature, does not constitute legal or tax advice and should be verified as of the date of the specific transaction.