01
Licensed infrastructure
Banks, investment firms, managers, payment and e-money firms are checked in the FMA register; private banking, custody, corporate accounts and foundation or trust products depend on the institution's authorisation and client policy
02
KYC and origin of wealth
A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records
An account is opened for a coherent profile, not a jurisdiction name. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.
03
Company and private client
A registered address and local representative do not replace effective management. Decisions, authority, contracts, expenditure, people and control over assets should support the stated function and tax position. Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts.
04
Trusts and foundations
Liechtenstein offers private foundations, trusts, Anstalten, companies and regulated investment solutions; a combination may support ownership, succession, family governance and investment administration. A foundation is a legal person while a trust is a legal relationship without separate personality. Registration or deposit, independent bodies, beneficiary rights, reserved powers, UBO, trustee licensing and recognition abroad require separate analysis.
05
After opening
Personal taxation depends on residence, municipality, income and wealth; foundation or trust distributions, gains, treaties, CFC rules and the beneficiary country's taxes should be analysed before assets move. Standard VAT is 8.1%, the reduced rate is 2.6% and accommodation is 3.8%; registration thresholds, place of supply, imports, exports, financial exemptions and input recovery are reviewed separately.
FAQ
FAQ
Where should a bank accounts and private banking project in Liechtenstein start?
Banks, investment firms, managers, payment and e-money firms are checked in the FMA register; private banking, custody, corporate accounts and foundation or trust products depend on the institution's authorisation and client policy
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.
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Related routes
- Company formation
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source
- Relevant practice
- Open primary source