Liechtenstein AG Formation: Opening an AG with a Licensed Local Trustee
ABB collects your documents and prepares the file. A licensed Liechtenstein trustee forms the AG and files it. You see every step and official fee first.
- Minimum capital CHF 50,000
- At least two founders
- Public deed of formation
- Qualified local board member
AG formation in Liechtenstein: who does what
Liechtenstein AG formation creates a company with a fixed share capital, where only the company's assets answer for its debts. The shareholders owe only the contributions the articles set (PGR Art. 261). The minimum share capital is CHF 50,000.
ABB prepares the file and coordinates the notary, the bank and the licensed trustee, named in your engagement letter, who forms the AG and files the application. That is what entering the Liechtenstein market with a local coordinator means in practice.
What's included
Five parts of the work, and who performs each one.
Document collection
We collect passports, proof of address, source of funds and beneficial-owner details, and check the file is complete before the trustee identifies you.
Draft articles and the deed
We prepare the firm name proposal and the draft articles. A notary draws up the public deed of formation, which the founders sign.
Qualified board member and Repräsentant
A licensed trustee takes the board mandate and acts as Repräsentant. ABB arranges both mandates and a local representative for your Liechtenstein company.
Account, deed and application
We coordinate the capital-deposit account, the deed and the register application. The bank, the notary and the licensed trustee act; the founders sign.
After the entry
We line up the German register extract, the beneficial-owner report, the accounts and the first general meeting with the trustee.
Formation for third parties is a trustee activity under the Trustee Act. We promise no bank account and no entry date.
Who it is for
Founders who want limited liability
Two or more founders who want a company whose own assets alone answer for its debts, with a capital of at least CHF 50,000.
Groups that need a local board member
A foreign group that needs the qualified board member and the Repräsentant the act requires, held by a licensed trustee.
Shareholders who prefer trustee-held shares
See nominee shareholder and trademark holder arrangements. Beneficial owners are still reported within 30 days of entry; since 30 July 2026 deadlines that cannot be met are suspended.
Buyers who want an existing company
If an existing company suits you better than a new AG, see the detailed ready-made companies page.
How the process works
Steps 3 to 6 follow the documents the PGR and the HRV require at filing; steps 1 and 2 are preparation and step 7 the duties after entry. No statute and no published figure sets a day count for the register entry; the notary, the bank and the Office of Justice keep their own pace.
Intake and identification
You supply passports, proof of address, source of funds and beneficial-owner details. ABB checks the file; the licensed trustee identifies you.
Firm name and draft articles
We prepare the firm name proposal and the draft articles, and agree the share form: registered shares, or bearer shares held by a custodian.
Mandates before the deed
The board member, the Repräsentant and the audit body are agreed first, because the deed records all three appointments.
Capital-deposit account
You pay at least CHF 50,000 into the account, at least 25% of every share. The bank confirms it; opening the account is the bank's decision.
Public deed of formation
At least two founders sign the deed before a notary. A deed made abroad by a competent officer may be accepted under the HRV.
Register application
The application goes in with certified signatures, the deed, the articles and the bank confirmation. The licensed trustee or the notary files; the Office of Justice checks and enters.
After the entry
The German extract is issued. Next come the beneficial-owner report, the first accounts and the first general meeting; the accounts and the meeting fall within six months of the year end.
Seven steps to an entered AG
Intake and identification
Who acts: Client supplies, ABB checks, licensed trustee identifies
Firm name and draft articles
Who acts: ABB
Mandates before the deed: board member, Repräsentant, audit body
Who acts: Licensed trustee, ABB coordinates
Capital-deposit account: at least CHF 50,000, at least 25% per share
Bank decides, no promise
Who acts: Client pays, bank confirms
Public deed, at least two founders
Who acts: Founders, notary
Register application
Who acts: Licensed trustee or notary; Office of Justice enters
After entry: German extract, beneficial-owner report, accounts, AGM within six months
Who acts: Licensed trustee, ABB coordinates
Ready to plan your AG formation?
Tell us the founders, the capital and the purpose. We set out the steps and who acts.
Documents you will need
- Passport copy of each founder and beneficial owner
- Proof of address for each of them
- Evidence of the source of funds
- Beneficial-owner details
- Your decision on registered or bearer shares
- Mandate instructions for board member, Repräsentant and audit body
- Apostille or super-legalisation for a public deed made outside the EEA, subject to treaties
- Certified translation where the Office of Justice asks for one
- Paid-in capital and the bank's confirmation
Liechtenstein AG requirements and official fees
The rules below come from the PGR, the HRV and the fee ordinance. They are the fixed points of every Liechtenstein AG formation.
The bodies of a Liechtenstein AG
AG, minimum capital CHF 50,000
At least two founders sign the public deed
Board
with one qualified member holding a Trustee Act permit or one treated as equal (at least three members from CHF 1 million of capital)
Audit body (Revisionsstelle)
always elected
Repräsentant
towards the authorities
Sources: PGR Art. 281(2), 122(1), 180a(1)–(3), 344(2), 400(1), 239.
Statutory requirements
| Requirement | Rule | Source |
|---|---|---|
| Minimum share capital | CHF 50,000, paid in or contributed in full | PGR Art. 122(1), (2) |
| Payment per share at formation | At least 25% of every share, or more if the articles fix it | PGR Art. 290(1) no. 2 |
| Founders | At least two at formation | PGR Art. 281(2) |
| Form of formation | Public deed signed by all founders | PGR Art. 288(1) |
| Qualified local board member | At least one member authorised to manage and represent: an EEA national, a person treated as equal under a treaty, or a legal person, with a permit under the Trustee Act or an authorisation under the Art. 180a supervision act, which is treated as equal (para. 2); entities that must have a managing director under the Trade Act or another special act are exempt (para. 3) | PGR Art. 180a(1)–(3) |
| Repräsentant | Permanently resident in Liechtenstein and an EEA national; instead, a domestic legal entity that names such a person; the duty can lapse with the government's consent in the cases of para. 4 | PGR Art. 239(1), (2), (4) |
| Board size | At least three members from CHF 1 million of share capital, unless the company only has its seat in Liechtenstein or only manages assets and does no other business there | PGR Art. 344(2) |
| Audit body | The supreme body must always elect a Revisionsstelle | PGR Art. 400(1) |
| Shares | Registered shares pass by blank endorsement unless the articles say otherwise; bearer shares must be deposited with a custodian | PGR Art. 327(1), 326a(1) |
For comparison, the minimum capital of a GmbH is CHF 10,000 (PGR Art. 122(1)). Which form fits is decided with the licensed partner; see also our Anstalt service.
Official register and notary fees
These are official charges under the commercial register fee ordinance, not our fee. Our pricing is on request.
| Item | Amount | Version | Source |
|---|---|---|---|
| Basic fee, first register entry of an AG | CHF 700 | 1 August 2024 | GbHr-GebV Anhang 2 B.1(c) |
| Capital surcharge above CHF 200,000 | 0.2 per mille of the excess; basic fee at most CHF 10,000 in total | 1 August 2024 | GbHr-GebV Anhang 2 B.2 |
| Each registered signatory / each registered function | CHF 30 / CHF 20 | 1 August 2024 | GbHr-GebV Anhang 2 B.4 |
| Advance certificate (Vorabbescheinigung) | CHF 600 | 1 August 2024 | GbHr-GebV Anhang 2 A.14 |
| Notarial fee for the deed creating the capital | 1 per mille up to CHF 500,000, minimum CHF 300; then CHF 100 per further CHF 100,000 begun; at most CHF 15,000 in all | 1 August 2024 | GbHr-GebV Anhang 2 F(a)(aa), F |
After the entry
Tax rates come from the Tax Act and the VAT rules from the VAT Act (MWSTG). The beneficial-owner report follows the VwbPG; the suspension is set out in the Office of Justice newsletter.
| Obligation | Rule | Source |
|---|---|---|
| Beneficial-owner report | Within 30 days of the register entry. Since the cyberattack of 30 July 2026 the deadlines are suspended where they cannot be met (as of 21 October 2026) | VwbPG Art. 4(4)(a); Office of Justice newsletter 06/2026 |
| Annual accounts | Within six months of the financial year end | PGR Art. 1048(2) |
| Ordinary general meeting | Every year, within six months after the end of the financial period | PGR Art. 339(1) |
| Corporate income tax | 12.5% of taxable net income | SteG Art. 61 |
| Minimum income tax | CHF 1,800 a year, creditable in full against the income tax; not levied where the purpose is solely a commercially run business and the balance-sheet total averaged CHF 500,000 or less over the last three financial years | SteG Art. 62(1)–(3) |
| VAT | Liable with supplies, seat, domicile or a permanent establishment in Liechtenstein; exempt below CHF 100,000 yearly turnover from supplies not exempt under Art. 21(2), in Liechtenstein and abroad; written notice within 30 days after liability starts | MWSTG Art. 10(1), 10(2)(a), 53(1) |
Problems we solve
The account comes first
The register file needs the bank's confirmation of the paid-in capital, so the account comes before the application. The bank decides; we promise no account.
The local board member is a real mandate
Most entities need a qualified board member with a Trustee Act permit or an Art. 180a authorisation treated as equal. It is a mandate with duties, and its fee is quoted on request.
German in the register
Entries and extracts are in German. Supporting documents may be filed in another language, and the Office of Justice can ask for a certified translation.
Signing from abroad
Deeds by a competent officer abroad may be accepted, with an apostille outside the EEA. Electronic notarisation exists since 1 March 2026; on electronic applications the Office of Justice may require presence in individual cases.
Mandates before the deed
The deed records the board, the audit body and the Repräsentant. We agree all three before anyone signs.
Questions about the board member or the bank step?
Tell us where the founders live and who will hold the shares. We explain the mandate and the account step.
Why work with us
From our practice
We agree the board mandate, the Repräsentant and the audit body before the deed is drafted, so the deed records them in one go. we start the capital-deposit account before the register application, because the file cannot go in without the bank's confirmation. we treat the German register extract as the end of the register step, and hand over the after-entry duties from there.
Frequently asked questions
Do I need a local director, and what does the qualified board member do?
Usually. At least one board member authorised to manage and represent the company must be an EEA national, a person treated as equal, or a legal person, and hold a Trustee Act permit or an Art. 180a authorisation treated as equal (PGR Art. 180a(1)–(2)). Some entities are exempt (Art. 180a(3)). If that lapses, the authority dissolves the company (Art. 971).
Will a Liechtenstein bank open an account for a new foreign-owned AG?
That is the bank's decision, and ABB promises no account. The register file needs the bank's confirmation of the paid-in capital, so the capital-deposit account comes before the register application. ABB coordinates the account step with the licensed trustee. No deposit amount is published here.
Why is the minimum capital CHF 50,000, and does all of it have to be paid in?
The act sets the minimum share capital of an AG at CHF 50,000 (PGR Art. 122(1)), and that minimum must be paid in or contributed in full (Art. 122(2)). At formation at least 25% must be paid on every share, or a higher amount if the articles fix one (Art. 290(1) no. 2).
Do I have to travel to Vaduz to form the AG?
It depends on the route, and ABB promises no "no travel" route. A deed drawn up abroad by a competent public officer may be accepted, with proof of competence on request (HRV Art. 37(2)). Electronic notarisation exists since 1 March 2026, and for an electronic application the Office of Justice may require presence in an individual case.
How long does the register entry take?
No statute and no published figure sets a day count for the register entry. The Office of Justice aims to process entries promptly. ABB therefore quotes no time. The process section shows the seven steps and who acts in each.
What are the official register and notary fees?
The basic register fee for the first entry of an AG is CHF 700, plus CHF 30 per registered signatory and CHF 20 per function (GbHr-GebV, version 1 August 2024). A capital surcharge applies above CHF 200,000. The notary charges a separate fee that scales with the capital. ABB's own pricing is on request.
Who signs and submits the application to the commercial register, ABB or a licensed trustee?
Not ABB. The act names the applicants: for an AG the application is signed by the board members entitled to sign (PGR Art. 290(1)), and the Repräsentant, notaries and notary substitutes may also apply (Art. 118(2)). In the ABB model the licensed trustee or the notary acts, and ABB prepares the file.
Does the board have to be chosen before the deed is signed?
In practice yes. The Office of Justice checks that the public deed of formation names the appointment of the board members, of the audit body and of the Repräsentant (HRV Art. 57(1)), and the register application must show the board and the audit body filled (PGR Art. 290(1) no. 3). ABB therefore agrees the mandates first.
Can my documents be in English, and what has to be in German?
Register entries are made in German (HRV Art. 4(1)) and extracts are issued in German as a rule (Art. 6(3)). Supporting documents may be filed in another language, and the Office of Justice can ask for a certified translation where inspection by third parties suffers (Art. 4(2)). Ask the licensed trustee about the deed itself.
Can a non-EEA founder own an AG?
The sources cited on this page state no nationality rule for founders; the EEA conditions in them concern the qualified board member and the Repräsentant. What changes for a founder outside the EEA is the paperwork: a public deed made outside the EEA is filed with an apostille or super-legalisation, subject to any treaty (HRV Art. 37(3)).
Are the shareholders of a Liechtenstein AG public?
The register application shows the board and the audit body (PGR Art. 290(1) no. 3). Beneficial owners are reported separately in a UBO report within 30 days of the register entry. Since the cyberattack of 30 July 2026 the deadlines are suspended where they cannot be met; confirm the current position with the trustee (as of 21 October 2026).
What are the yearly obligations after formation?
Accounts within six months of the financial year end, an elected audit body (PGR Art. 400(1)) and an ordinary general meeting within six months of the period end (Art. 339(1)). Corporate income tax is 12.5% of taxable net income, with a minimum income tax of CHF 1,800 that is creditable against it. VAT depends on the turnover limit.
What is the difference between an AG and a GmbH in capital and board rules?
The minimum capital is CHF 50,000 for an AG and CHF 10,000 for a GmbH (PGR Art. 122(1)). An AG with at least CHF 1 million of capital needs at least three board members, with exceptions for seat-only and asset-managing companies (Art. 344(2)). Which form fits is decided with the licensed partner.
Can I buy a ready-made AG instead of forming one?
ABB has a separate page for ready-made companies, with what is on offer and the request form. Buying an existing company is a different route from forming a new AG, so the steps on this page describe the formation route only. The ready-made companies page states the details.
Talk to a Business Development manager about your AG
Tell us the founders, the capital and the purpose. We reply with the steps and who acts. Pricing on request.
+423 210 0002 · Business Development department · Monday to Friday, 09:30-17:00 (CET/CEST) · Bahnhofstrasse 8, 9495 Schaan