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  • Economic
    area
    Liechtenstein
    Economic area Liechtenstein
    • Business locationBusiness location
    • AdvantagesAdvantages
      • Two marketsTwo markets
      • Liberal approachLiberal approach
    • Success storiesSuccess stories
      • Intamin - The roller coaster businessIntamin - The roller coaster business
      • Kaiser AG - When weaving machines become excavatorsKaiser AG - When weaving machines become excavators
      • Neutrik – Always remain connectedNeutrik – Always remain connected
      • Innovative small state Liechtenstein: F.A.Z. articleInnovative small state Liechtenstein: F.A.Z. article
      • Interview with Deputy Prime Minister and Minister of Home Affairs Sabine Monauni - Sustainable government actionInterview with Deputy Prime Minister and Minister of Home Affairs Sabine Monauni - Sustainable government action
      • A financial center goes "green"A financial center goes "green"
      • Mountains, money, machinesMountains, money, machines
      • Phios - New branch established in ValenciaPhios - New branch established in Valencia
      • Speech by Deputy Prime Minister and Minister of Home Affairs Sabine Monauni: Liechtenstein as business locationSpeech by Deputy Prime Minister and Minister of Home Affairs Sabine Monauni: Liechtenstein as business location
      • Interview - everyone bears responsibilityInterview - everyone bears responsibility
      • Strategy for energy transitionStrategy for energy transition
    • Associations and institutionsAssociations and institutions
    • Sign up for business newsSign up for business news
    • DownloadsDownloads
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    entrepreneurs
    Service for entrepreneurs
    • Founding a companyFounding a company
      • InspirationInspiration
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      • FoundingFounding
    • After founding the companyAfter founding the company
      • Taxes in LiechtensteinTaxes in Liechtenstein
      • Rendering of accountsRendering of accounts
      • Company identificationCompany identification
      • CustomsCustoms
      • PersonnelPersonnel
      • InsuranceInsurance
      • InnovationInnovation
      • Short-time workingShort-time working
      • Health and safety at workHealth and safety at work
      • Intellectual Property LawIntellectual Property Law
      • Data protectionData protection
      • Organisational and structural changesOrganisational and structural changes
      • Financial supportFinancial support
    • Dissolving companiesDissolving companies
      • Liquidation procedureLiquidation procedure
      • Bankruptcy proceedingsBankruptcy proceedings
      • EmployeesEmployees
    • Cross-border rendering of servicesCross-border rendering of services
    • Entrepreneur serviceEntrepreneur service
    • Corona virusCorona virus
      • Hilfspaket für die WirtschaftHilfspaket für die Wirtschaft
      • FAQ: Arbeitsverhältnis und CoronavirusFAQ: Arbeitsverhältnis und Coronavirus
      • Alternative distribution channelsAlternative distribution channels
      • Open or closeOpen or close
      • Rules of conductRules of conduct
      • Aktuelle Updates zum CoronavirusAktuelle Updates zum Coronavirus
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  • Overview of legal forms

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.

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Legal form Internationally known Capital Bookkeeping requirement Audit requirement Review-Verzicht Articles Liability
The company limited by shares Yes
50'000 Yes
Yes
Possible Yes
Only the assets comprised in the company limited by shares
Company with limited liability (GmbH) Yes
10'000 Yes
Yes
Possible Yes
Up to a previously defined amount of the participants
The Establishment No
30'000 Yes
Yes
Possible 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
Possible Yes
Only the trust fund
The European Company (SE) Yes
120'000 Yes
Yes
Possible 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
Possible 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
Possible Yes
In principle, only the assets comprised in the cooperative
The Cooperative Yes
No Yes
Yes
Possible Yes
In principle, only the assets comprised in the cooperative
The company limited by shares
Internationally known
Yes
Capital
50'000
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Only the assets comprised in the company limited by shares
Company with limited liability (GmbH)
Internationally known
Yes
Capital
10'000
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Up to a previously defined amount of the participants
The Establishment
Internationally known
No
Capital
30'000
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Only the assets comprised in the Establishment
Sole proprietorship
Internationally known
Yes
Capital
No
Bookkeeping requirement
No
Audit requirement
No
Review-Verzicht
-
Articles
Nein
Liability
Personal and unlimited, including one’s private assets
Foundations
Internationally known
Yes
Capital
30'000
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
Only the assets comprised in the Foundation
The general partnership
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
Personal and unlimited, including one’s private assets
The limited partnership
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
Partners are not liable in the same manner
Registered Trust Enterprise (Trust reg.)
Internationally known
Yes
Capital
30'000
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Only the trust fund
The European Company (SE)
Internationally known
Yes
Capital
120'000
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Only the assets comprised in the SE
European Economic Interest Grouping (EEIG)
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
Members are liable up to any amount (jointly and severally)
Trust
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
Trustees – personal liability with all of their assets
Protected Cell Company (PCC)
Internationally known
No
Capital
No
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
Only the assets comprised in the PCC
Branch offices
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
-
Review-Verzicht
-
Articles
-
Liability
Depending parent company’s legal form
Associations
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
No
Review-Verzicht
-
Articles
Ja
Liability
The assets comprised in the association
Liechtenstein Venture Cooperative (LVC)
Internationally known
No
Capital
No
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
In principle, only the assets comprised in the cooperative
The Cooperative
Internationally known
Yes
Capital
No
Bookkeeping requirement
Yes
Audit requirement
Yes
Review-Verzicht
Possible
Articles
Ja
Liability
In principle, only the assets comprised in the cooperative
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