Liechtenstein
Establishment (Anstalt)
Stock Corporation (Aktiengesellschaft)
| General |
| Type of Company |
Anstalt |
AG |
| Average timeframe to set up a new company |
1
week |
1
week |
| Average timeframe to activate shelf company |
N/A |
N/A |
| Migration of domicile possible? |
Yes |
Yes |
| Corporate Requirements |
| Standard authorised share capital |
CHF
30,000 |
CHF
50,000 |
| Bearer shares allowed? |
N/A |
Yes |
| Minimum number of shareholders |
N/A |
One |
| Minimum number of directors |
One |
One |
| Corporate directors permitted? |
No |
No |
| Local directors required? |
Yes |
Yes |
| Local meeting required? |
No |
No |
| Company secretary required? |
No |
No |
| Taxation |
| Corporate tax rate |
CHF 1,000 |
| Ordinary tax base |
N/A |
| Tax exemptions |
N/A |
| Withholding tax on dividends - tax rate |
4% |
| Withholding tax on interest - tax rate |
None |
| Withholding tax on licence fees and royalties |
None |
| Double taxation treaties |
None |
| Value Added Tax rate |
7.6% |
| Disclosure and Reporting Requirements |
| Disclosure of beneficial owner |
No |
No |
| Government register of directors |
Yes |
Yes |
| Government register of shareholders |
No |
No |
| Annual return |
Yes |
Yes |
| Submission of accounts |
No |
No |
| Audit required? |
Yes |
Yes |
|
Incorporation and 1st Year Fees and Taxes
|
Annual Maintenance Fees and Taxes
|
| Type of company |
Anstalt |
AG |
|
Anstalt |
AG |
| Incorporation Fee |
2,900 |
2,900 |
|
|
|
| Registration Tax |
800 |
800 |
|
|
|
| Annual Government Tax |
1,000 |
1,000 |
Annual Government Tax |
1,000 |
1,000 |
| Annual
Maintenance Fee1) |
4,000 |
4,000 |
Annual
Maintenance Fee1) |
4,000 |
4,000 |
| Annual Administration2) |
1,500 |
1,500 |
Annual Administration2) |
1,500 |
1,500 |
| |
|
|
Annual Audit2) |
1,000 |
1,000 |
| Total 1st Year1), CHF |
10,200 |
10,200 |
Total Annual Maintenance1), CHF |
7,500 |
7,500 |
| Nominee Shareholder |
500 |
500 |
Nominee Shareholder |
500 |
500 |
| Director's Fee3) |
2,500 |
2,500 |
Director's Fee3) |
2,500 |
2,500 |
Note: all fees are quoted in Swiss Franks (CHF). Currency
Converter
1) Includes provision of registered office, a Liechtenstein resident professional director as required by law,
and filing of annual return
2) Estimated minimum fees - there is no actual minimum fee as these fees are entirely time-based.
3) Minimum fee for additional Liechtenstein resident professional director - annual fee will depend on the work involved. One Liechtenstein resident director is required and this fee is included in the annual Maintenance Fee.
Industriestrasse 2 9487 Gamprin-Bendern Liechtenstein
Telephone +423 399 02 00 Facsimile +423 399 02 09
Offices and Representatives Worldwide
|
