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Liechtenstein: Country and Foreign Investment

Establishment (ANSTALT)

The Establishment, or Anstalt, is a corporate form that is peculiar to Liechtenstein. It has no members or shareholders. It is an autonomous fund with beneficiaries. It is often used as a holding company for patents or royalties, or for estate assets. It has a founder or founders, who are not necessarily the same as the beneficiaries; the founders' rights can be transferred, if the capital is not divided into shares, giving the current tenants of the founders' rights considerable powers over the Establishment. In this respect, the Establishment is similar to the Foundation.

  • The minimum capital, if not divided into shares, is CHF30,000 (at the time of writing); and if higher, at least half (minimum CHF30,000) must be paid up;
  • the minimum capital, if divided into shares, is CHF50,000 (but this form is never nowadays used);
  • a minimum of one director is required; it is normal to delegate substantial powers of management to the director(s);
  • if the Establishment has commercial objects, audited annual accounts must be filed; but note that the management of investments or other assets is not deemed 'commercial'

 

 

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