Liechtenstein Entity Formation (PGR) Calculator
Calculate minimum capital requirements (CHF 30,000 to CHF 50,000), Commercial Register fees, annual administration costs, and minimum Ertragssteuer (CHF 1,800).
🏛️ Rechtsform & Grundungsparameter (Entity Parameters)
📊 Kostenaufstellung Grundung & Unterhalt (Cost Breakdown)
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Häufig gestellte Fragen (Statutory FAQs)
What is the minimum statutory capital required to form a Liechtenstein Stiftung or Anstalt?
Under the Persons and Companies Act (Personen- und Gesellschaftsrecht - PGR Art. 534 and Art. 552 § 13), the minimum statutory capital is CHF 30,000 (or EUR 30,000 / USD 30,000) for a Foundation (Stiftung) and Establishment (Anstalt). It must be fully paid up at formation.
What is the minimum capital requirement for a Liechtenstein Joint-Stock Company (AG)?
Under PGR Art. 261, an Aktiengesellschaft (AG) requires a minimum share capital of CHF 50,000 (or EUR 50,000 / USD 50,000), of which at least 100% must be fully paid in for cash foundations.
What is the mandatory annual minimum corporate income tax (Ertragssteuer) in Liechtenstein?
All legal entities domiciled in Liechtenstein are subject to a statutory flat annual minimum Ertragssteuer of CHF 1,800 under Article 62 of the Tax Act (Steuergesetz - SteG), payable regardless of profit or operational status.
Are local licensed fiduciary directors (Treuhänder) legally mandatory in Liechtenstein?
Yes. Under the Trustee Act (Treuhändergesetz), every Liechtenstein entity must appoint at least one licensed Liechtenstein resident trustee or fiduciary board member authorized to represent the entity before domestic authorities.
What are the official Commercial Register (Handelsregister) filing fees for incorporation?
The registration fee payable to the Office of Justice (Amt fur Justiz - Handelsregister) typically ranges between CHF 700 and CHF 1,000 depending on capital size and complexity of statutes.
Engr. Muhammad Shahzad
Verified Central European & DACH Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Liechtenstein statutory labor jurisprudence under the General Civil Code (ABGB § 1173a), Persons and Companies Act (PGR - Stiftung, Anstalt, AG), Tax Act (SteG 2010 - Ertragssteuer, PVS, Vermogenssteuer), Swiss-Liechtenstein bilateral customs & VAT treaty frameworks, and social insurance systems (AHV/IV/FAK/KVG).