Company Amendments in Liechtenstein: Changes to Your Company

For the member who satisfies PGR Art. 180a, yes: that member holds a Trustee Act licence or a licence under the Art. 180a supervision act (Art. 180a(1), (2)), and board mandates for third parties are reserved to trustees (TrHG Art. 2(b)). A person who leaves can file their own removal (HRV Art. 33(3)). ABB works through the licensed trustee.

No. ABB prepares the resolution and the documents and coordinates the steps. The licensed Liechtenstein trustee files the change with the Office of Justice, and an Urkundsperson makes any public deed. ABB does not file, make deeds or hold a board seat. The trustee is named in your engagement letter.

The law says filers sign the filing letter personally and cannot be represented by another person or a third party, unless a law or ordinance says otherwise (PGR Art. 964(3), (4)). A written filing needs certified signatures (HRV Art. 31(2)). The trustee prepares and submits; how a trustee files in practice is not confirmed, so ABB promises nothing more.

Without delay: PGR Art. 965(1) gives no day count for the first filing. If the register no longer matches the facts, the Office of Justice calls on the persons obliged to file to make the change within 14 days (Art. 968(1)). The only fixed 30-day clock is the UBO report, suspended where it cannot be met.

The Office of Justice calls on the obliged persons to file within 14 days, with the threat of an administrative fine or, in serious cases, an immediate fine (PGR Art. 968(1)). If neither a filing nor an objection follows, the Office makes the entry itself and fines the defaulting party (Art. 967(4) with 968(2), by analogy).

Statute amendments, including a change of name or purpose, and capital changes need a deed made by an Urkundsperson (PGR Art. 177(1)); a GmbH capital increase needs a deed of the acceptance of each new contribution (Art. 420(1)). Signatory, address and Repräsentant changes need none. For a board change no deed is named for the filing.

Under the fee ordinance (GbHr-GebV, version 1 Aug 2024) a board or signature entry costs CHF 40, a Repräsentant or delivery-address change CHF 30, and a seat move, firm name or purpose change CHF 100 each. Statute amendments are a share of the CHF 700 AG basic fee. Changes entered together add up.

Yes, by a resolution and an amended statute recorded as a public deed (PGR Art. 177(1)). The register fee is CHF 100 for the firm name and CHF 100 for the purpose. The public-deed fee for a simple statute amendment such as a firm change is CHF 200. Changes entered together add up.

A seat move within Liechtenstein is a filing to the register (PGR Art. 113(4)), with a statute change by public deed where the seat is in the articles. A change of address with an unchanged seat can be filed by a registered signatory (HRV Art. 33(1)). The register fee for a seat move with the new address is CHF 100.

Only with a permit of the Office of Justice, without dissolution (PGR Art. 234(1)). The register fee for moving a domestic legal person abroad is CHF 600. Mergers and conversions are separate routes handled by the licensed partner. ABB prepares the documents and coordinates; it does not decide on the permit.

An AG capital increase is filed with the public deed on the resolution and the statute change, the certified amended articles and a bank confirmation of the deposit (HRV Art. 58(a), (b), (f); for a GmbH, Art. 73). A reduction needs a provision in the articles and a two-thirds resolution (PGR Art. 355(1)), then a special audit report and a creditor certificate for the filing.

Yes, a qualified one must be in place. At least one board member with power to manage and represent must be an EEA national, an equal person or a legal person and hold a Trustee Act licence, or an equal Art. 180a licence (PGR Art. 180a(1), (2)); some entities are exempt (Art. 180a(3)). The Repräsentant must be an EEA national permanently resident in Liechtenstein (Art. 239(1)).

The sources tie the UBO duty to a change of the entity's owners or controllers: the entity reports it within 30 days of becoming aware (VwbPG Art. 4(5)), with a fine up to CHF 200,000 for a breach (Art. 31(2)). Since 30 July 2026 deadlines that cannot be met are suspended; no end date is published.

Against third parties the entry takes effect on the next working day after the publication, where publication is prescribed by law (PGR Art. 947(2)). For an AG or GmbH, a third party who neither knew nor had to know a fact is protected for acts within fifteen days after the entry took effect.