Foreign investors coming to Liechtenstein with the purpose of starting a business here can do so through various methods. Even if the preferred choice is to open a new company, some of them choose to buy shelf companies or to enter into merger and acquisition deals. The latter option is often chosen by large companies seeking to gain control over a company in Liechtenstein. The purchase of company shares through acquisition deals is not regulated by any specific law in Liechtenstein, as the Principality has no merger and acquisition or antitrust regulations.
Our company registration agents in Liechtenstein can assist foreign investors who want to open companies in this country.
The main law providing for the sale of shares in Liechtenstein companies is the Commercial Code. The bylaws of the company may also contain stipulations about how company shares can be sold in Liechtenstein. In most cases, selling shares in a company in Liechtenstein implies obtaining the consent of the shareholders. This principle applies to both private and public companies. The sale of shares in public companies must be done with the consent of the government in Liechtenstein.
The sale of shares will be completed after drafting and signing a sale-purchase agreement by the companies involved in the transaction.
The Liechtenstein Company Law specifies that the sale of shares in private companies is subject to a duty stamp of 1% if the sale exceeds 1,000 CHF. If the sale exceeds 1 million CHF exemptions apply and the tax to be paid will remain at 1% if the minimum worth of the shares sold is 50,000 CHF. The same stamp duty applies if the nominal capital of the company increases by 50,000 CHF as a result of selling its shares.
Other than this, companies are also subject to a corporate tax in Liechtenstein which is one of the lowest in Europe: 12.5%.
If you are interested in selling shares in a Liechtenstein company and need information on the legal requirements to complete the transaction, please contact our company formation agents. You can also rely on our company registration consultants if you want to open a company in Liechtenstein.