Companies, foundations and registers
The PGR, 2026 amendments, the Commercial Register Ordinance and beneficial-owner register framework.
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Smart Global Capital · Liechtenstein
Liechtenstein legal and tax navigator
A single entry point to official Liechtenstein sources on civil and corporate law, foundations and trusts, tax, banking, financial markets, digital assets, disputes and compliance.
Search sourcesLiechtenstein · law · tax · finance
Law, tax and financial regulation in one system
The catalogue connects every independent editorial record to an official source and exact references. It does not present a short description as an official translation or full document text.
Trusts and professional trustees
The trust-law reform, BuA legislative history and the current TrHG governing professional trustees.
↗Civil and private international law
The ABGB, IPRG, civil procedure, enforcement and insolvency for domestic and cross-border relationships.
↗Criminal law and procedure
The StGB and StPO with current revision history and official consolidated sources.
↗Employment and trade licensing
The ArG, implementing worker-protection rules and the GewG for market entry within its regulated scope.
↗Data protection
The DSG and related EEA framework for data processing, privacy and regulatory compliance.
↗Tax, PVS and treaties
The SteG, SteV, official PVS guidance and the current government directory of DTAs and TIEAs.
↗Banking, AML and funds
The current BankG, FMA's new supervisory framework, the SPG/SPV and investment-fund legislation.
↗Tokens and MiCAR
The TVTG and the MiCAR implementing framework after the transition period ended on 1 July 2026.
↗Case law
The official discovery point for Supreme, Constitutional and Administrative Court decisions, without claiming complete coverage.
↗LILEX · LLV · FMA · GERICHTE
Search Liechtenstein law
The catalogue provides independent editorial titles and short descriptions for navigation. They are neither official translations nor full legal texts; the cited official German source controls in case of any discrepancy.
Records: 32Official sources only
Companies, foundations and registers
4In force
Liechtenstein Persons and Companies Act (PGR) — current consolidated text
Rechtsdienst der Regierung — LILEXThe principal legislation governing legal persons, companies, foundations and trusts. The official consolidated text incorporates the verified LGBl. 2026 No. 279 amendments effective from 1 September 2026.
In force and incorporated into the consolidated act
PGR amendment effective 1 September 2026 — LGBl. 2026 No. 279
Rechtsdienst der Regierung — LandesgesetzblattA separate PGR amending act published on 21 August and effective from 1 September 2026. It is a revision-history source; its specific effects should be described only after an article-by-article comparison with the consolidated PGR.
In force
Liechtenstein Commercial Register Ordinance (HRV) — current text
Rechtsdienst der Regierung — LILEXThe ordinance governs operation of the Commercial Register, registration filings and disclosed particulars when entities are formed or changed. It is implementing legislation and must be read together with the relevant PGR provisions.
In force
Liechtenstein beneficial-owner register framework — VwbPG and VwbPV
Rechtsdienst der Regierung — LILEX; Amt für JustizThis package links the in-force VwbPG Act and its implementing VwbPV Ordinance on the register of beneficial owners of legal entities. Entity obligations, register-access rules and the ordinance's implementation requirements must be distinguished.
Trusts and professional trustees
3In force and incorporated into the consolidated act
Liechtenstein trust-law reform 2026 — LGBl. 2026 No. 12
Rechtsdienst der Regierung — LandesgesetzblattThis PGR amending act entered into force on 1 July 2026 and has already been incorporated into the current PGR. It is retained as the historical source of the reform's exact amendments, not as a separate parallel code.
Legislative-history material
Government report on the trust-law reform — BuA 17/2025
Regierung des Fürstentums LiechtensteinThe official government report explains the reform's design, including beneficiary rights, court supervision and oversight of charitable trusts. It is legislative history rather than an independently binding rule; the current rule must be checked against the PGR.
In force
Liechtenstein Professional Trustees Act (TrHG) — current text
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe current 2013 Act governs professional admission, licensing and supervision of professional trustees. It must not be confused with the repealed 1992 TrHG.
Civil, private international and procedural law
5In force
Liechtenstein Private International Law Act (IPRG)
Rechtsdienst der Regierung — LILEXThe IPRG supplies conflict-of-laws rules for private relationships with a foreign element, including persons, family, succession, property and obligations. Treaties, EEA law, jurisdiction and recognition of judgments must be checked separately for the matter concerned.
In force
Liechtenstein Code of Civil Procedure (ZPO)
Rechtsdienst der Regierung — LILEXThe ZPO governs civil proceedings, evidence, judgments, appeals and the procedural framework for arbitration. A complete dispute route also requires separate review of court competence, interim relief, enforcement, recognition of foreign judgments and special proceedings.
In force
Liechtenstein Insolvency Act (IO)
Rechtsdienst der Regierung — LILEXThe IO governs the opening and conduct of insolvency proceedings, creditor claims, estate administration, restructuring and liquidation. Banks, investment firms and insurers are subject to special regimes that take priority within their respective scope.
In force
Liechtenstein Enforcement and Interim Measures Act (EO)
Rechtsdienst der Regierung — LILEXThe EO defines enforcement titles, enforcement methods and protective measures. Cross-border matters require separate review of the basis for recognising and enforcing a foreign judgment, applicable treaties and special rules for particular assets and debtors.
In force
Liechtenstein General Civil Code (ABGB)
Rechtsdienst der Regierung — LILEXThe ABGB is a foundational private-law source on persons, family, succession, property and obligations. For a particular structure or transaction it must be read with the PGR, IPRG, land, consumer and other special legislation.
Criminal law and procedure
2In force
Liechtenstein Criminal Code (StGB)
Rechtsdienst der Regierung — LILEXThe StGB contains the principal offences and general rules of criminal liability, including provisions relevant to economic crime, fraud, corruption and money laundering. Special statutes may create additional offences and sanctions.
In force
Liechtenstein Code of Criminal Procedure (StPO)
Rechtsdienst der Regierung — LILEXThe StPO governs investigation, prosecution, trial, evidence and appeals. International legal assistance, confiscation and special investigative powers require review of additional legislation.
Employment and trade licensing
2In force
Liechtenstein Labour Act for industry, trades and commerce (ArG)
Rechtsdienst der Regierung — LILEXThe ArG sets public-law requirements for worker protection, working time and working conditions and contains material scope exclusions. Contractual relations and implementing rules, including the ArGV I, require separate analysis.
In force
Liechtenstein Trade Act (GewG)
Rechtsdienst der Regierung — LILEXThe GewG governs market entry and trade licensing for activities within its scope. Regulated professions, financial services and other special activities are subject to separate authorisation regimes.
Data protection and privacy
1In force
Liechtenstein Data Protection Act (DSG)
Rechtsdienst der Regierung — LILEXThe DSG supplements Liechtenstein's applicable personal-data framework and governs national powers, procedures and specific cases. A compliance analysis must read it together with the relevant EEA instruments and official supervisory materials.
Tax, PVS and treaties
4In force
Liechtenstein Tax Act (SteG) — current text
Rechtsdienst der Regierung — LILEXThe principal national legislation on state and municipal taxation of individuals and legal entities, including special rules for certain asset structures. VAT and international tax treaties are separate legal layers and are not displaced by this Act.
In force
Liechtenstein Tax Ordinance (SteV) — current text
Rechtsdienst der Regierung — LILEXThe implementing ordinance develops the application of the SteG, including procedural and technical tax rules. Its legal status and revision history are tracked separately from the Tax Act itself.
Current official guidance
Official guidance on private asset structures (PVS)
Steuerverwaltung des Fürstentums LiechtensteinThe Fiscal Authority guidance explains the PVS criteria and states that a qualifying structure is not subject to income tax but pays the CHF 1,800 minimum income tax. It is administrative guidance: eligibility must be tested against Article 64 SteG and the SteV on the relevant facts.
Current official directory
Official Liechtenstein tax treaty directory — status at 21 July 2026
Steuerverwaltung des Fürstentums LiechtensteinThe official directory covers double-taxation agreements and tax-information-exchange agreements. It lists 32 counterpart states: 26 entries have an in-force date, while six are signed or initialled without one and must not be described as effective without separate verification.
Banking, AML and funds
8In force
Current Liechtenstein Banking Act (BankG)
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe current Act governs the activities and supervision of banks, financial holding companies and mixed financial holding companies. It took effect on 1 February 2025 and replaced the repealed 1992 Banking Act.
Current official guidance
FMA: new supervisory framework for banks and investment firms
Finanzmarktaufsicht Liechtenstein (FMA)The official FMA overview explains the separation of the banking, investment-firm, investment-services and trading-venue regimes effective from 1 February 2025. It is supervisory guidance, not a substitute for the BankG, WPDG, WPFG and HPBG texts.
In force
AML/CFT and professional due-diligence framework — SPG and SPV
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThis package links the in-force SPG Act and implementing SPV Ordinance on AML/CFT, customer identification, beneficial owners and related professional duties. The Act, Ordinance, VwbPG register rules and FMA guidance remain distinct sources and should be cited separately.
In force
Liechtenstein funds framework — UCITSG, AIFMG and IUG 2015
Finanzmarktaufsicht Liechtenstein (FMA); Rechtsdienst der Regierung — LILEXThis navigation package brings together sources for UCITS, alternative-investment-fund managers and domestic investment undertakings under the IUG 2015. Each Act, related ordinance, licensing route and cross-border regime requires separate analysis; the package is not a single consolidated statute.
In force
Liechtenstein Payment Services Act (ZDG)
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe ZDG governs authorisation of payment-service providers, provider and user rights and duties, access to payment systems and accounts, transparency and payment security. Each model requires separate service classification and review of implementing rules and FMA practice.
In force
Liechtenstein Electronic Money Act (EGG)
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe EGG establishes the regime for issuing electronic money and licensing and supervising E-money institutions. Where a model also involves payment services, tokens or other financial instruments, the ZDG, MiCAR and adjacent regimes must be tested in parallel.
In force
Liechtenstein Asset Management Act (VVG)
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe VVG regulates the authorisation, organisation and activities of asset-management companies. A launch analysis must separately address permitted services, capital and governance, conduct rules, and fund, product and cross-border regulation.
In force
Liechtenstein Insurance Supervision Act (VersAG)
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe VersAG governs authorisation and prudential supervision of insurance undertakings, including aspects of cross-border activity. Insurance distribution, contract law and product-specific requirements are governed by separate sources.
Tokens, fintech and MiCAR
2In force
Liechtenstein Token and TT Service Provider Act (TVTG) — current text
Rechtsdienst der Regierung — LILEX; FMA LiechtensteinThe current national Act regulates tokens and trusted-technology service providers within its continuing scope. The TVTG remains relevant outside MiCAR's scope and for national token law, but it does not replace an authorisation required under MiCAR.
In force
MiCAR in Liechtenstein: current implementing framework after the transition period
Rechtsdienst der Regierung — LILEX; Finanzmarktaufsicht Liechtenstein (FMA)The implementing act has applied since 1 February 2025, and the Article 143(3) MiCAR transition ended on 1 July 2026. From 2 July, prior TVTG registrations expired for activities requiring MiCAR authorisation, while TVTG and MiCAR continue to coexist in their delimited fields.
Case law
1Current official portal
Official Liechtenstein court decisions portal
Fürstliche GerichteThe official discovery point for published court decisions, including materials from the Supreme, Constitutional and Administrative Courts. This record is for source discovery only: it neither claims comprehensive case-law coverage nor clears any decision text for reproduction without separate review.
LILEX · LLV · FMA · GERICHTE
Official sources
Before relying on a rule, check the current version, effective date, transitional provisions and the facts of the particular matter.
Liechtenstein National Administration — Fiscal Authority
Liechtenstein · Official sources
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