Liechtenstein
EEA member · own tax powers · company law of 1926
Full access to the EU single market with its own tax powers — that combination exists nowhere else. The Persons and Companies Act of 1926 knows legal forms no other country has in this form.
The country
A principality between Switzerland and Austria, around 40,000 people, Swiss franc, customs union with Switzerland.
Not an EU member but a member of the European Economic Area — full single market access with its own tax powers.
For wealth structuring, Liechtenstein is not a niche location but the first address.
Tax and obligations
- Income tax of 12.5 per cent, minimum income tax of CHF 1,800.
- Equity interest deduction on modified equity.
- Private asset structures are exempt from income tax subject to conditions.
Registers and transparency
The commercial register is public. Different rules apply to foundations and trust enterprises: deposited foundations do not appear in the public register. A register of beneficial owners is kept for the authorities.
Company forms
Aktiengesellschaft · GmbH · Anstalt · Stiftung · Treuunternehmen · Trust · Segregated Portfolio Company
What you need to know
Liechtenstein is for the wealth structure, not the operating company — if you want a trading entity, Cyprus or Austria will be cheaper and simpler. The legal forms of the 1926 act are powerful and require explanation; they belong in a conversation, not in a shopping basket.
Our product for this jurisdiction
For this jurisdiction we offer trusts and foundations — a wealth structure, not a trading entity. That is discussed, not ordered.
Discuss a structure