Optimal Legal Structure for Business in Liechtenstein

Published on October 2, 2025 and written by Cyril Jarnias

Here is a comprehensive article on choosing the legal structure for a business in Liechtenstein:

Liechtenstein, a small country situated between Switzerland and Austria, offers an attractive framework for entrepreneurs looking to establish their business there. With its favorable taxation and political and economic stability, the principality attracts many foreign investors. But before getting started, it’s crucial to choose the right legal structure for your business. Here’s an overview of the main options available to you.

Different legal forms in Liechtenstein: make the right choice!

Liechtenstein company law offers several types of legal structures suitable for different entrepreneurial projects:

• Aktiengesellschaft (AG): This is equivalent to a corporation. It’s suitable for large-scale projects requiring significant capital. The minimum capital is 50,000 CHF.

• Gesellschaft mit beschränkter Haftung (GmbH): Similar to the French SARL, this form is suitable for SMEs. The minimum capital is 30,000 CHF.

• Anstalt: This is a legal form specific to Liechtenstein, halfway between a foundation and a commercial company. It offers great flexibility.

• Stiftung: This is a foundation, used particularly for family wealth management.

• Einzelunternehmen: This is the sole proprietorship, suitable for small-scale activities.

Each legal form has its advantages and disadvantages in terms of liability, taxation, and administrative formalities. It’s essential to carefully evaluate your needs before making your choice.

Sole proprietorship or corporation: what to choose for your project in Liechtenstein?

The question of creating a sole proprietorship or a corporation often arises for entrepreneurs. In Liechtenstein, here are the main elements to consider:

Sole proprietorship (Einzelunternehmen): – Simple to create and manage – No minimum capital required – But unlimited liability of the entrepreneur on personal assets – Less favorable taxation than corporations

Corporate forms (AG, GmbH, Anstalt): – Limited liability for shareholders – More favorable taxation, especially for AG – Increased credibility with partners – But heavier creation and management formalities – Minimum capital to contribute

The choice will therefore depend on the size of your project, your development objectives, and your personal situation. For a small local activity, a sole proprietorship may suffice. For a more ambitious project or one requiring investors, a corporate form will be preferable.

Liechtenstein’s tax advantages: optimize your structure!

Liechtenstein’s favorable tax regime is one of the main attractions for entrepreneurs. Here are some key points to know:

– Profit tax rate of only 12.5% – No capital gains tax – Numerous tax treaties to avoid double taxation – Special regime for holding companies

The choice of your legal structure will have a direct impact on your taxation. For example, AG generally benefits from the most advantageous regime. It’s therefore crucial to integrate this aspect into your thinking, while ensuring you remain within a legal and ethical framework.

Steps to create your business in Liechtenstein: how-to guide

Regardless of the chosen legal form, here are the main steps to create your business in Liechtenstein:

1. Choose a name for your business and check its availability 2. Draft the company’s articles of association 3. Open a bank account and deposit the capital 4. Register with the commercial register (Handelsregister) 5. Obtain necessary licenses and authorizations according to your activity

The process is generally quick, but it’s recommended to be accompanied by a local lawyer or accountant to ensure compliance with all formalities.

Entrepreneurship in Liechtenstein: keys to success

Beyond choosing the legal structure, here are some tips for successfully establishing yourself in Liechtenstein:

– Master German, the country’s official language – Develop your local network, personal relationships are important – Scrupulously respect regulations, the country is strict on this point – Think international: the local market is small, aim for export – Focus on innovation and quality, values dear to Liechtenstein

In conclusion, choosing the legal structure for your business in Liechtenstein is a strategic decision that will impact your activity long-term. Take the time to analyze the different options in light of your specific project. Don’t hesitate to consult local experts to guide you in this crucial choice.