Liechtenstein Anstalt Formation
We prepare and collect the formation file. A licensed Liechtenstein trustee forms the Anstalt and files it with the commercial register.
- One founder is enough
- Written statutes, no public deed
- Legal personality on register entry
- Formed and filed by a licensed trustee
Anstalt formation in Liechtenstein, in brief
The Anstalt (Etablissement, establishment) is a legally independent enterprise with its own organisation, entered in the commercial register. One founder can form it with written statutes; no public deed is needed (Persons and Companies Act (PGR), Art. 534-551). It becomes a legal person when the Office of Justice enters it.
We collect the documents and prepare the drafts. A licensed Liechtenstein trustee, named in your engagement letter, forms the Anstalt and files the application. That division of work is part of what a foreign investor needs before a Liechtenstein company can be registered.
What's included
Six parts of the work, and who performs each one.
Formation file prepared
We prepare the firm-name enquiry, the draft statutes, the formation act and the application, ready for the licensed partner's review.
Documents collected, certification coordinated
We collect the identification documents the licensed trustee requires and the signatures, and coordinate the certification of the signatures on the statutes and the application.
Formed and filed by a licensed trustee
The licensed trustee forms the Anstalt and files it, because formation for third parties is a trustee activity under the Trustee Act (TrHG).
Board member arranged, Repräsentant coordinated
We arrange the qualified board member the law asks for. The licensed trustee provides the Repräsentant, or the domestic service address where the Government consents; we coordinate it.
Beneficial-owner report
We collect the beneficial-owner details. The licensed trustee files the report with the register of beneficial owners.
Conversion of an AG or GmbH
An existing AG or GmbH can be converted into an Anstalt. We route the file to the licensed partner.
If your plan needs share capital and members from the start, compare Liechtenstein GmbH formation. We promise no bank account and no entry date.
Which kind of Anstalt fits
An Anstalt can be foundation-like, with no members and no capital divided into shares, or corporation-like (Office of Justice Merkblatt on the Anstalt (PDF)). Whether it runs a commercial business is a second question. Each row below names the point that decides it. For a purely private-asset purpose, also weigh the Stiftung as an asset-protection vehicle.
| Point | What decides it | What follows |
|---|---|---|
| Beneficial-owner annex | Foundation-like structure, or beneficiaries who are third parties | Annex 2 of the VwbPG; every other Anstalt reports under Annex 1 |
| Tax route | Whether the Anstalt is a private asset structure | A private asset structure owes only the minimum tax (SteG Art. 64); otherwise income tax 12.5% with the minimum tax |
| Qualified board member | Whether the Anstalt runs a business conducted in a commercial manner | With no such business, a board member who meets PGR Art. 180a; holding assets or participations alone does not count as one |
| Accounts or records | Same question | A commercial Anstalt keeps proper accounts; a non-commercial one keeps proper records and vouchers; a review applies wherever annual accounts are required |
| Distributions | Foundation-like structure | Distributions of a foundation-like Anstalt are exempt income for the recipient (SteG Art. 48(1)(ebis), 48(2)(c)), with the exceptions in Art. 48(3) |
How an Anstalt is organised
Anstalt, entered in the commercial register
Only the Anstalt's assets answer for its debts (PGR Art. 548(1))
Holders of the founder's rights
the supreme body
Board
with a qualified member under PGR Art. 180a where no commercial business is run
Repräsentant
or a domestic service address with Government consent
Beneficiaries
named in the statutes
Note
Until third parties are named, the holder of the founder's rights is presumed the beneficiary
Sources: PGR Art. 534-551 and the Office of Justice Merkblatt.
How formation works
Eight steps, from the first draft to the work after entry. No official time is published for any of them.
Prepare the file
You decide the firm name, the capital, the board, the signing rights and any review waiver. We prepare the drafts; the licensed partner reviews them.
Raise the Anstaltsfonds
The founders pay in cash and declare the payment, or contribute assets in kind with an itemised list and an expert valuation.
Sign the statutes
The founder or founders sign the written statutes. The signatures are certified; no public deed is drawn up.
Formation act and founding meeting
The formation act can sit inside the statutes. With several founders, a founding meeting is held and a founding record drawn up.
Application to the register
The application carries certified signatures. The licensed trustee files it with the Office of Justice under the Commercial Register Ordinance (HRV).
Supporting documents
Certified statutes, the payment declaration, the board list, acceptance declarations, the auditor's acceptance or the waiver, signature specimens and any permits go with it.
Examination and entry
The Office of Justice examines the file and enters the Anstalt. Legal personality arises on entry; no official time is published.
After entry
The beneficial-owner report follows, then accounts or proper records, reviewed where accounts are required. Any later full payment or cover of the fund is reported to the register (PGR Art. 539(4)).
Eight steps to an entered Anstalt
Prepare the file
ABB; the client decides
Who acts: ABB
Raise the Anstaltsfonds
Cash with a payment declaration, or in kind with a list and an expert valuation
Who acts: Client
Sign the statutes
Signatures certified
Who acts: Client
Formation act
Founding meeting if several founders; client signs, ABB drafts
Who acts: Client and ABB
Application to the register
Licensed trustee files
Who acts: Licensed trustee
Supporting documents
Under HRV Art. 84(1); ABB collects, licensed trustee files
Who acts: ABB and Licensed trustee
Examination and entry
Legal personality on entry
Who acts: Office of Justice
After entry
Beneficial-owner report, accounts or records
Who acts: ABB and Licensed trustee
No official time published.
Not sure which Anstalt fits?
Tell us the purpose, the founders and the assets. We clarify the type with you and the licensed partner.
Documents you will need
The Office of Justice guidance on registering a new Anstalt (PDF) sets out what the file holds. From you, we need:
- Identification documents, as the licensed trustee requires for its due-diligence file
- Your choice of firm name
- The capital amount, and whether paid in cash or in kind
- Decisions on shares, board, signing rights and the review waiver
- The founders' declaration on the payment of the contributions
- Certified signatures and certified signature specimens
- For contributions in kind, an itemised list and an expert valuation
- The beneficial-owner details
- Documents in German, or ready for a certified translation
Liechtenstein requirements and official fees
The rules below come from the PGR, the Tax Act (SteG) and the Beneficial Owners Register Act (VwbPG). The two capital payment rules are stated side by side; the licensed partner confirms how the Office of Justice treats your file.
Statutory requirements
| Requirement | Rule | Source |
|---|---|---|
| Founders | One founder is enough; with several, a founding meeting is held | PGR Art. 535(3); Office of Justice Wegleitung, section 6 |
| Statutes | Written statutes with certified signatures, no public deed | PGR Art. 536(1); HRV Art. 84(1)(b) |
| Minimum capital without shares | CHF 30,000; may be entered in CHF, EUR or USD | PGR Art. 122(1), (1a) |
| Minimum capital with Anstaltsanteile | CHF, EUR or USD 50,000 for the whole capital, not per share | PGR Art. 122(1) |
| Payment rule A | Minimum capital paid in or contributed in full | PGR Art. 122(2); Merkblatt 06/2025 |
| Payment rule B | Declaration that the fund is paid in at least by half or covered by contributions in kind, and how the rest is raised or secured | PGR Art. 537(2) no. 2 |
| Beneficial-owner report | Within 30 days of entry; deadlines that cannot be met remain suspended after the cyberattack of 30 July 2026 | VwbPG Art. 4(4) |
| Income tax and minimum tax | 12.5% of taxable net income; minimum tax CHF 1,800, subject to the exceptions in Art. 62(3) | SteG Art. 61, 62(2), (3) |
| Formation levy | 1% of the capital with a general exemption threshold of CHF 1 million, only where Swiss stamp-duty law does not apply | SteG Art. 66(1) |
Holding assets or participations is not a commercial business unless its scale needs commercial bookkeeping, so a holding Anstalt normally needs the qualified board member, unless a PGR Art. 180a(3) exception applies. For a holding structure, see our holding company service.
Official register fees
These are the Office of Justice's charges under the Register fee ordinance (GbHr-GebV), not our fee. Our pricing is on request.
| Item | Amount | Source |
|---|---|---|
| Base fee, first entry of an Anstalt | CHF 700 | GbHr-GebV Annex 2 B.1(i) |
| Capital surcharge above CHF 200,000 | 0.2 per mille of the excess; the base fee including the surcharge is capped at CHF 10,000 | GbHr-GebV Annex 2 B.2 |
| Each signing right / each function entered | CHF 30 / CHF 20 | GbHr-GebV Annex 2 B.4 |
| Repräsentant, service address or further address | CHF 30 | GbHr-GebV Annex 2 B.6 |
| Anstaltsanteile entered, changed or deleted | CHF 100 | GbHr-GebV Annex 2 D.3(v) |
| Formation levy (tax, not a register fee) | Only where Swiss stamp-duty law does not apply; see the requirements table | SteG Art. 66(1) |
Problems we solve
Two readings of the capital rule
PGR Art. 122(2) and the Merkblatt say "in full"; Art. 537(2) no. 2 says "at least by half". We show both and the licensed partner confirms the treatment.
Foundation-like or commercial
The structure decides the beneficial-owner annex and the treatment of distributions; the activity decides the board rule and the accounts. We set the criteria out before the statutes are drafted.
No fixed timeline
The law publishes no formation time. Complete documents, certified signatures and the Office of Justice's examination drive it, so we prepare all three before filing.
The beneficial-owner register after 30 July 2026
Since the cyberattack, deadlines that cannot be met remain suspended and identification is in person in Vaduz from 5 October 2026. We plan the report around both.
A bank account is the bank's decision
The bank decides whether to open an account for the Anstalt. We prepare the documents it asks for and promise no account.
Ready to see your formation file?
Send us the founders and the purpose. We reply with the draft file list and who signs what.
Why work with us
From our practice
We clarify the type of Anstalt with you and the licensed partner before drafting, because it decides the board, the records and the beneficial-owner annex. we prepare the statutes, the payment declaration and the signature specimens together, so the licensed trustee files one complete set.
Frequently asked questions
Do I need a notary or a public deed, and can one person form an Anstalt?
No public deed is needed. The Anstalt is formed with written statutes, signed by the founder or the founders, and the signatures are certified. One founder is enough. With several founders, a founding meeting is held and a founding record is drawn up. The licensed trustee then files the application.
Who actually forms the Anstalt and files it?
A licensed Liechtenstein trustee forms the Anstalt and files the application, because forming legal entities for third parties is a trustee activity under the Trustee Act, Art. 2(a). ABB collects the documents, prepares the drafts and coordinates the signatures. The trustee is named in your engagement letter.
What does an Anstalt cost?
The official register base fee for a new Anstalt is CHF 700 under the fee ordinance, version 1 August 2024. Surcharges apply to capital above CHF 200,000 and to each signing right and function entered. Our fee and the licensed partner's fee are on request, set out in your formation plan.
How long does formation take?
The law and the Office of Justice guidance give no day count. The time depends on complete documents, the certification of signatures and the Office of Justice's examination. The Anstalt becomes a legal person only when it is entered in the register. We promise no date and no number of days.
What is the minimum capital, and how must it be paid in?
The minimum is CHF 30,000 without shares, and it may be entered in EUR or USD. Two statutory formulas exist: paid in full (PGR Art. 122(2) and the Merkblatt) and paid in at least by half or covered by contributions in kind (Art. 537(2) no. 2). The licensed partner confirms the treatment.
What changes when the Anstalt has shares?
Anstaltsanteile exist only where the statutes provide for them. With shares, the minimum is CHF 50,000 for the whole capital, not per share. Entering, changing or deleting Anstaltsanteile in the register costs CHF 100 under the fee ordinance. The licensed partner drafts the share provisions into the statutes.
How does an Anstalt differ from a Stiftung, an AG or a GmbH?
An Anstalt can be foundation-like, with no members and no shares, or corporation-like. Only its own assets answer for its debts. The Stiftung, the AG and the GmbH each follow their own rules in the Persons and Companies Act, and the choice between them is made with the licensed partner.
Who owns the Anstalt and who benefits?
An Anstalt has no shareholders by default. The holders of the founder's rights form the supreme body; these rights can be assigned, transferred and inherited, but not pledged. The statutes name the beneficiaries, and until third parties are named the holder of the founder's rights is presumed to be the beneficiary.
Is the founder liable for the Anstalt's debts?
Only the Anstalt's assets answer for its debts (PGR Art. 548(1)). Each founder owes only the contributions provided for as dedicated assets (Widmungsvermögen) (Art. 548(2)). The statutes may add an additional-contribution duty or a limited liability, and third parties may take these on instead (Art. 548(3)). The board answers under the general liability rules.
Do I need a qualified board member or a local representative?
An Anstalt with no commercial business needs a board member who meets PGR Art. 180a(1) or (2): a Trustee Act licence or an authorisation treated as equal. Paragraph 3 sets exceptions. A Repräsentant, an EEA national living in Liechtenstein or a domestic legal person, is needed; with Government consent, a domestic service address can replace it (Art. 239(4)).
Does the Anstalt appear in the beneficial-owner register?
Yes. An Anstalt reports under Annex 1 of the VwbPG, or under Annex 2 if it is foundation-like or its beneficiaries are third parties, within 30 days of entry. After the cyberattack of 30 July 2026, deadlines that cannot be met remain suspended, and from 5 October 2026 identification is in person in Vaduz.
What taxes does an Anstalt pay?
Income tax is 12.5% of taxable net income (SteG Art. 61). The minimum tax is CHF 1,800, subject to the exceptions in Art. 62(3). A private asset structure owes only the minimum tax (Art. 64). A formation levy applies only where Swiss stamp-duty law does not. We promise no tax result.
Can an Anstalt hold shares or assets, and is that a commercial business?
Yes, it can hold assets and participations. Holding and managing assets or participations is not a commercial business unless its scale needs commercial bookkeeping. An Anstalt that runs no commercial business needs a board member who meets PGR Art. 180a, unless an Art. 180a(3) exception applies, so a holding Anstalt normally plans for that board member from the start.
Can I convert my AG or GmbH into an Anstalt?
Yes. The Persons and Companies Act provides for converting an AG or a GmbH into an Anstalt (PGR Art. 550(3)). The conversion file goes to the licensed partner, who handles the register filing. We collect the documents of the existing company and prepare the drafts for the partner's review.
In what language are the documents filed?
Register entries are made in German. Supporting documents may be filed in another language, and the Office of Justice may ask for a certified translation. We tell you early which of your documents need one, so the translation does not hold up the filing with the licensed trustee.
Request your Anstalt formation plan
Tell us your name, your email and the purpose of the Anstalt. We reply with the file list and the steps. Pricing on request.
+423 210 0002 · Business Development department · Monday to Friday, 09:30-17:00 (CET/CEST) · Bahnhofstrasse 8, 9495 Schaan