Establishment (Anstalt)
Stock Corporation (Aktiengesellschaft)
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| 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 |
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| 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