--- name: li-company-formation description: "Source-cited draft: company formation & entity choice for Liechtenstein (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/li-company-formation" jurisdiction: "LI" tax_year: "2025" last_updated: "2026-07-13" trust_label: "Built by Michael Cutajar and the OpenAccountants team" review_status: "pending_review" --- # Liechtenstein Company Formation & Entity Choice ## Entity types, capital and incorporation - **Liechtenstein legal forms overview** — Liechtenstein offers a distinctive range of legal forms under the Persons and Companies Act (PGR), including the AG, GmbH, Anstalt (establishment), Stiftung (foundation) and Trust. Capital may be denominated in CHF, EUR or USD and must be fully paid up at formation. _(Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR))_ - **Aktiengesellschaft (AG) — joint-stock company minimum share capital** — Public/larger company form; minimum share capital CHF 50,000 (or EUR/USD 50,000), fully paid up CHF (fully paid up) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://gsl.org/en/taxes/liechtenstein-ag/))_ - **Gesellschaft mit beschränkter Haftung (GmbH) — limited liability company minimum share capital** — Minimum share capital CHF 30,000 (or EUR/USD equivalent) (approx — sources cite CHF 10,000–30,000; confirm) CHF (approx — sources cite CHF 10,000–30,000; confirm) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://companyformationliechtenstein.com/types-of-companies-liechtenstein/))_ - **Anstalt (establishment) minimum capital** — Liechtenstein-specific hybrid entity; minimum capital CHF 30,000 (CHF 50,000 if divided into shares) CHF _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://gsl.org/en/offshore/offshore-zones/western-europe/liechtenstein/liechtenstein-anstalt/))_ - **Stiftung (foundation) minimum capital** — Asset-holding/private-wealth entity; minimum capital CHF 30,000 (or EUR/USD equivalent) (approx — confirm) CHF (approx — confirm) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://en.liechtenstein-business.li/wirtschaftsstandort/unternehmensgruendung/rechtsformen-im-ueberblick.html))_ - **Capital currency options** — Share capital may be denominated in CHF, EUR or USD provided the minimum is met _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://gsl.org/en/taxes/liechtenstein-ag/))_ - **Capital payment** — Minimum capital must be fully paid up / contributed at formation _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://gsl.org/en/taxes/liechtenstein-ag/))_ - **Registered office requirement** — A registered office (and usually a Liechtenstein-resident representative/director) in Liechtenstein is required _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://lawsupport.li/en/company-formation-in-liechtenstein))_ - **Commercial registry** — Companies are entered in the Commercial Register (Handelsregister), administered by the Office of Justice (Amt für Justiz) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://www.commenda.io/liechtenstein/annual-compliance))_ - **Incorporation timeline** — Typically 5–10 working days from submission of complete documents (approx — confirm) (approx — confirm) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://gsl.org/en/taxes/liechtenstein-ag/))_ - **Core annual tax compliance — minimum tax** — All legal entities owe the CHF 1,800 annual minimum corporate tax (creditable against profit tax) CHF (creditable against profit tax) _([Tax Act (Steuergesetz, SteG)](https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income))_ - **Core annual compliance — accounts and return** — Maintain statutory accounts (PGR) and file the annual corporate tax return with the Tax Administration _([Persons and Companies Act (PGR); Tax Act (Steuergesetz, SteG)](https://www.commenda.io/liechtenstein/annual-compliance))_ - **Audit requirement** — AGs and most commercially active entities require a statutory auditor; small/asset-holding entities may be exempt (approx — confirm thresholds) (approx — confirm thresholds) _([Persons and Companies Act (Personen- und Gesellschaftsrecht, PGR)](https://www.commenda.io/liechtenstein/annual-compliance))_ --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `li-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/li-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.