Registered Office in Liechtenstein and Local Representative

Nobody can promise that. In the cases the law names, the register entry carries the business premises or the office of management with street and house number (HRV Art. 52(2)), and the seat defaults to the centre of administrative activity (PGR Art. 113(1)). ABB found no source saying a mail-forwarding address alone meets that test.

The statute looks at the seat or the place of effective management: a legal person with either in Liechtenstein is taxed on its entire income (SteG Art. 44(1)). Whether a company with only an address meets that test in practice is a tax question. ABB gives no assurance of tax treatment.

The Repräsentant is liable to the entity for culpable damage, like an agent (PGR Art. 242(1)). Service on the registered Zustelladresse counts as valid (Art. 241(3)), and mail that cannot be delivered to it is a dissolution ground (Art. 971(1) no. 2a). The engagement letter sets who reads authority letters and how fast.

Towards courts and authorities the Repräsentant is authorised by law (PGR Art. 241(1)). For anything else the Repräsentant binds the company only as far as the company has granted authority (Art. 241(2)), and the authorisation lists the acts. A bank decides on its own whether to open an account, and ABB promises none.

In some cases. The duty to appoint a Repräsentant can lapse with the consent of the Government where the other representation suffices or a domestic Zustelladresse is named (PGR Art. 239(4)). The Government decides, and it may hand the task to an office by ordinance. The licensed partner files the request.

Undeliverable mail to the registered Zustelladresse is a dissolution ground (PGR Art. 971(1) no. 2a), as is having no Repräsentant and no domestic Zustelladresse (no. 2). The Office of Justice then acts under HRV Art. 114; where no Repräsentant is appointed, it first sets a demand of at least two months (Art. 114(2), (4), (6)). Change the entry in time.

Yes. Domestic legal entities, registered Treuunternehmen and branches of foreign legal entities must appoint an EEA national permanently resident in Liechtenstein as Repräsentant towards the authorities (PGR Art. 239(1)). An entity not yet in the domestic register files the Repräsentant or Zustelladresse with an extract from its foreign register (Art. 240(1)).

No, two mandates. The Repräsentant is appointed under PGR Art. 239. The qualified board member has power to manage and represent, is an EEA national, a person treated as equal or a legal person, and holds a Trustee Act licence or an equal authorisation (Art. 180a(1), (2)). If the conditions fail, dissolution follows; some entities are exempt (Art. 180a(3), (4)).

Providing a seat or a business, postal or administrative address for a legal entity is a service-provider activity (SPG Art. 3(1)(k) no. 3). Providers working under a trade licence continue only until it lapses, so a new provider needs the trustee licence. A licensed Liechtenstein trustee therefore provides the address, and ABB prepares the file and coordinates.

Possibly. A taxable person with no domicile or business seat in Liechtenstein must appoint a representative who has one (MWSTG Art. 54(1)), and the Tax Administration may ask a foreign-seated taxpayer to name a representative (SteG Art. 91(1)). This is a separate mandate from the Repräsentant, and the licensed partner advises on it.

Entering a Repräsentant, Zustelladresse or further address costs CHF 30, and changing or deleting one costs CHF 30. Moving the seat with the new address costs CHF 100, and moving a domestic entity abroad costs CHF 600 (GbHr-GebV Annex 2, version 1 August 2024). Fees of ABB and the partner are given on request.

A change or deletion is entered at the register for CHF 30 (GbHr-GebV Annex 2 D.3(l)), and a seat transfer within the country is applied for at the register (PGR Art. 113(4)). The Repräsentant, a notary or a notarial substitute may also apply (Art. 118(2)). The licensed partner files; ABB collects the documents.

Only in an individual case. The application is signed by the persons obliged and filed with the supporting documents (PGR Art. 963(4)). If an electronic application raises a doubt about the applicant's legal capacity, capacity to act or authority to represent, the Office of Justice may require physical presence in that case (Art. 963(4a)).

It depends on the party. A party with domicile, seat or establishment in an EEA state or Switzerland needs a domestic address for service (MSchG Art. 39(2)). Any other party needs a lawyer or patent attorney established in Liechtenstein (Art. 39(1)). Patent attorneys are licensed for IP advice and representation (PAG Art. 8(1)); lawyers may also act (RAG Art. 8).