Aktiengesellschaft - AG Ltd is a very popular form of business in Liechtenstein, having its capital divided into shares, which may be registered or bearer.
The AG is based on its articles of association which contain the name and address of the company, its goals, the amount of the share capital, details regarding its shares (if are registered or bearer) and the rights attached to it, details regarding procedure of convening the general meeting, details regarding the management body and the supervisory body (if available).
In certain cases, the following may be stipulated in the articles of association:
Our company registration agents in Liechtenstein can assist with the preparation of the articles of association of an AG.
The video below also shows the main steps to register an AG in Liechtenstein:
The entrepreneurs must provide at least CHF 50,000 at the registration of a limited liability company by shares in Liechtenstein. A Liechtenstein AG is formed by at least two shareholders.
Major decisions of the company limited by shares in Liechtenstein are taken by the General Assembly which will also appoint the members of the board of managers and the auditors. An AG established in Liechtenstein is managed by a board of directors formed by at least one member in case the capital is below CHF 1 million or three members in case the amount is above this value. It is mandatory for a Liechtenstein AG to have an auditor.
The registration of a limited liability company in the Liechtenstein Public Registry is mandatory so all the details regarding it may be found on the Liechtenstein National Administration website, at a special request.
The first step to incorporate an AG in Liechtenstein is to draft its statutory documents which will be filed with the Trade Register together with the personal details of the shareholders and directors of the company.
The owners must also choose a name for the company which must be original. It is also recommended to have the name registered with the Intellectual Property Office for a better protection of the Liechtenstein company’s brand.
A requirement for opening an AG in Liechtenstein is for one of the directors to be a resident of the Principality. However, nominee director services are available in Liechtenstein.
Besides the minimum share capital of CHF 50,000 and the necessity of having at least two founders, an AG must keep book of accounts, which must be deposited annually to the Liechtenstein Tax Administration Office, in German or accompanied by a German translation.
The book of accounts may contain any currency. Also, the audited balance sheet must be deposited at the Tax Administration Office.
Liechtenstein is known as a reputable financial center in Europe which is why many professional investors place the small country among their preferred destinations for establishing investment funds here. The AG is one of the best structures to be used as investment fund vehicle, but also as a private wealth business form (PVS) which was introduced in 2011. When established as a PVS structure, the Liechtenstein AG will be imposed the minimum annual tax of 1,200 euros.
Also, from a taxation point of view, the AG will be levied one of the lowest corporate taxes in Europe, of 12,5%. The new tax laws also provide for exemptions from the dividend and coupon taxes for AGs in Liechtenstein.
The AG is also suitable for establishing a holding company in Liechtenstein.
For details, you may contact our specialists in company formation in Liechtenstein.