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Liechtenstein
Jurisdictions


Location
Central Europe, between Austria & Switzerland
Area
160 sq. km
Population
33 436
Capital
Vaduz
Official language
German
Currency
Swiss Franc; 1 CHF = 0,87 USD
Legal system
local civil & penal codes
You can register

Aktiengesellschaft (Corporation), Anstalt (Establishment), Foundation (Stiftung), Trust

 

Company type
Aktiengesellschaft (purposes: trading & commercial activity; holding company)
Minimum capital requirements
CHF 50,000, paid up in full

Minimum number of shareholders

2 founding shareholders, after formation 1 is sufficient, corporate or individual, resident or not
Bearer shares
available

Minimum number of directors

1 director resident in Liechtenstein
Disclosure of information
disclosed, but not available to the public
Nominee services
yes
Taxation
0,1% on net equity – at least CHF 1,000; 4% withholding tax on dividend distribution
Submit annual return and accounts
required
Annual audit

required

 

Company type
Anstalt – Establishment (purposes: both commercial and non-commercial, for instance, holding and management of its own assets)
Minimum capital requirements
CHF 30,000, fully paid
Minimum number of founders
1 founder, individual or legal entity, resident or not, further on – Bearer of the Founder’s rights
Minimum number of directors
1 director, resident of Liechtenstein
Disclosure of information
disclosed, but not available to the public
Nominee services
yes
Taxation
0,1% on net equity – at least CHF 1,000
Submit annual return and accounts
required if commercial activity
Annual audit

required if commercial activity

 

Company type
Stiftung - oundation (purpose: investment & management of the foundation’s assets, estate planning & segregation of assets, commercial transactions for non-commercial purposes are allowed)
Minimum capital requirements
CHF 30,000, fully paid
Minimum number of founders
1 founder, individual or legal entity, resident or not, loses all rights after incorporation
Foundation organization
Foundation Boards of min. 1 director resident in Liechtenstein, beneficiaries, protector
Disclosure of information
disclosed, but not available to the public
Nominee services
yes
Taxation
0,1% on net equity – at least CHF 1,000; payments to beneficiaries domiciled abroad are not taxable in Liechtenstein
Submit annual return and accounts
required (if no commercial activities – declaration of assets)
Annual audit

required (if commercial transactions for non-commercial purposes)

 

Company type
Trust (purposes: similar to those of Foundation, but more flexible)
Minimum capital requirements
not fixed, but the Trustee might require that at least CHF 15,000 are paid in
Minimum number of Settlors
1 Settlor, who loses all rights after set-up
Trust organization
1 trustee (Liechtenstein resident), beneficiaries, protector
Disclosure of information
disclosed, but not available to the public
Taxation
0,1% on net equity – at least CHF 1,000; payments to beneficiaries domiciled abroad are not taxable in Liechtenstein
Need to travel
no, but recommended to meet the lawyer
Shelf companies
no
Time to supply documents
4-6 weeks
Additional information
Hague Convention 1961 applies

 

Jurisdictions

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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

read more >>

Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

Comparison Table >>
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tel.+44 207-002 1304, +44 207-002 1305, E-mail: gsl@gsl.co.uk
G.S.L. Law & Consulting