Company · AG
Company limited by shares
Law: Persons and Companies Act (PGR) of 1926, as amended
A company with its own legal personality whose shareholders' liability is limited. Used for holding, finance and operating companies, and as the asset-holding company beneath a foundation.
- Members and officers
- At least one shareholder; a board of at least one member, which may be a legal person. Under article 180a of the PGR at least one board member authorised to manage and represent the company must be a qualified professional licensed in Liechtenstein.
- Share capital
- Minimum CHF 50,000, or the equivalent in euros or US dollars.
- Public register shows
- Name, seat, purpose, capital, board members and signatories, and auditor. Shareholders are not shown.
- Accounts and audit
- A commercially active AG keeps accounts, has them audited and files its annual accounts with the commercial register, with an annual tax return.
- Tax
- A flat 12.5% profit tax and an annual minimum tax of CHF 1,800, credited against it. A 4% notional interest deduction on modified equity. Dividends and gains on shareholdings are exempt, with anti-avoidance rules for low-taxed passive subsidiaries. No withholding tax on dividends, interest or royalties.
How owners use it
- Holding or finance company within a group in the EEA
- Asset-holding company beneath a foundation
- Operating company managed from Liechtenstein
What comes with it
- There is no economic-substance statute, but arm's-length rules and documentation apply, and treaty access requires real management in Liechtenstein
- A purely passive entity can hold Private Asset Structure status — minimum tax only, no accounts or tax return, and no treaty benefits
- Banks ask for the share register, the VwbP extract, the licensed board member's details, the accounts or Private Asset Structure confirmation, a tax residence certificate and the beneficial owners' source of wealth