The Companies

Liechtenstein Companies may be used for any purpose, wether commercial or financial, for holding securities or other private assets. It is, however, clear that such Companies are in themselves not sufficient to solve all matters related to the question of a client personal affairs.

The Limited Company (Aktiengesellschaft)

The characteristics of a Liechtenstein Limited Company and its organization are basically the same as those for corporate bodies of this type worldwide. These Companies are most commonly used when the purpose is to conduct international trade or commercial business. It may also be organized as a holding company, especially if it is considered advantageous to have an internationally recognized legal form.

The Establishment (Anstalt)

Contrary to foreign legal systems, the Establishment is not an institution under public law, but a corporate body with its own legal personality. Its net assets represent an autonomous property fund, which is the only fund available to meet the Establishment's liabilities.

The Establishment only acknowledges Beneficiaries who benefit from it economically and who are designated in By-Laws. There are no members, partners or shareholders and, in principle, there is no division of its capital into parts or shares.

The Establishment may perform commercial and financial transactions of any kind whatsoever in its own right , it may administer its own assets, or it may pursue any other legally permitted object.

Tax Status

Liechtenstein Limited Companies and Establishments are liable to a capital tax of 0,1% of the net assets, with a minimum of CHF 1000.- per annum.

In addition, distributions are subject to a 4% non recoverable coupon tax if distributed by a Company whose capital is divided into parts.