Overview of legal forms
The following is a quick overview of the legal forms common in the Principality of Liechtenstein. This table is intended for overview purposes only and contains a great number of exceptions. For specific information please click on the respective legal form.
| Legal form | Internationally known | Capital | Bookkeeping requirement | Audit requirement | Articles | Liability |
|---|---|---|---|---|---|---|
| The company limited by shares | Yes |
50'000 | Yes |
Yes |
Yes |
Only the assets comprised in the company limited by shares |
| Company with limited liability (GmbH) | Yes |
10'000 | Yes |
Yes |
Yes |
Up to a previously defined amount of the participants |
| The Establishment | No |
30'000 | Yes |
Yes |
Yes |
Only the assets comprised in the Establishment |
| Sole proprietorship | Yes |
No | No |
No |
No |
Personal and unlimited, including one’s private assets |
| Foundations | Yes |
30'000 | Yes |
No |
Yes |
Only the assets comprised in the Foundation |
| The general partnership | Yes |
No | Yes |
No |
Yes |
Personal and unlimited, including one’s private assets |
| The limited partnership | Yes |
No | Yes |
No |
Yes |
Partners are not liable in the same manner |
| Registered Trust Enterprise (Trust reg.) | Yes |
30'000 | Yes |
Yes |
Yes |
Only the trust fund |
| The European Company (SE) | Yes |
120'000 | Yes |
Yes |
Yes |
Only the assets comprised in the SE |
| European Economic Interest Grouping (EEIG) | Yes |
No | Yes |
No |
Yes |
Members are liable up to any amount (jointly and severally) |
| Trust | Yes |
No | Yes |
No |
Yes |
Trustees – personal liability with all of their assets |
| Protected Cell Company (PCC) | No |
No | Yes |
Yes |
Yes |
Only the assets comprised in the PCC |
| Branch offices | Yes |
No | Yes |
- |
- |
Depending parent company’s legal form |
| Associations | Yes |
No | Yes |
No |
Yes |
The assets comprised in the association |
| Liechtenstein Venture Cooperative (LVC) | No |
No | Yes |
Yes |
Yes |
In principle, only the assets comprised in the cooperative |
| The Cooperative | Yes |
No | Yes |
Yes |
Yes |
In principle, only the assets comprised in the cooperative |