Frequently selected legal forms
The most frequently selected legal forms in Liechtenstein are the company by limited shares, the limited liability company, the establishment, the sole proprietorship and the branch.
Requirements |
Company limited by shares (AG) |
Limited liability company (GmbH) |
Establishment |
Sole proprietorship |
Legal entity |
Yes |
Yes |
Yes |
No |
Minimum capital in CHF, EUR, USD |
50‘000 |
10‘000 |
30‘000 |
no legally required minimum capital |
Need for a trade license |
Yes |
Yes |
Yes |
Yes |
Obligation to register in the commercial register |
Yes |
Yes |
Yes |
No |
Declaration of acceptance of the auditors |
Yes |
Yes |
Yes |
No |
Notarial authentication |
Yes |
Yes |
No |
No |
Obligation to disclose the annual account |
Yes |
Yes |
No |
No |
Obligation to disclose accounting |
Yes |
Yes |
Yes |
Yes when exceeding turnover of CHF 10‘000 |
Further information |