Back To Top

Your Lowtax Account

Liechtenstein: Country and Foreign Investment

Company Limited by Shares

The Company Limited by Shares is designed to be used as a public company, although it does not have to be public. There are founders who are (can be) distinct from the shareholders.

The Company Limited by Shares has a minimum capital of (at the time of writing) CHF50,000, 20% of which must be paid up, with a minimum paid up of CHF50,000. Bearer shares must be fully paid up, although the Articles can permit them to be 50% paid up; the minimum is still CHF50,000.

If there is to be no public subscription, the company is formed 'simultaneously', in one legal act, and the founders are the shareholders. They create the company by entering into a Deed.

If there is to be a public subscription, the company is formed 'successively': first, the founders declare their intentions in general, then the subscription process takes places, and in a general meeting of subscribers (shareholders) the final details of the company's constitution are ratified.

Shares can have variable voting rights (eg multiple votes, or restricted votes), but non-voting shares are not permitted. The appointment of an auditor, and the annual submission of audited accounts to the Registrar, are mandatory for the Company Limited by Shares.



Back to Liechtenstein Index »