01
Form and capital
An Aktiengesellschaft, GmbH, Anstalt, Stiftung and other permitted forms are compared for operating, holding or family-asset purposes; the right answer depends on purpose, bodies, capital, participant rights and regulated functions
02
Formation process
The route covers name clearance, constitutional documents, governing bodies, local address, capital, registration or any statutory deposit, beneficial-owner data, tax registration and the required trade or financial permissions
A company should be built around its activity, tax and banking route. An Aktiengesellschaft, GmbH, Anstalt, Stiftung and other permitted forms are compared for operating, holding or family-asset purposes; the right answer depends on purpose, bodies, capital, participant rights and regulated functions.
03
Management and substance
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
04
Banking launch
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. 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.
05
Working checklist
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. 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 company formation project in Liechtenstein start?
An Aktiengesellschaft, GmbH, Anstalt, Stiftung and other permitted forms are compared for operating, holding or family-asset purposes; the right answer depends on purpose, bodies, capital, participant rights and regulated functions
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
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source