Liechtenstein: Country and Foreign Investment
Limited Liability Company
The Limited Liability Company (Aktiengesellschaft) is formed by two or more members and has a minimum capital of CHF30,000 (at the time of writing). The minimum subscription amount from any one shareholder is CHF50. Further amounts need not be paid up unless the Articles provide for it; but the joint liability of the shareholders on liquidation or withdrawal is the amount of the registered capital.
- Various types of share can be issued, including preference, registered, voting, no-par-value and bearer shares; only registered shares can be issued at below par value;
- Voting rights can be allocated or not freely to all types of shares, and voting rights can be limited according to defined circumstances or occasions;
- A minimum of one director is required, who may be corporate; secretaries are not required; an exempt company needs to have a local professional as an agent;
- Audited annual accounts have to be filed.