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Liechtenstein: Offshore Business Sectors

International Holding Companies

The structure of Liechtenstein company and tax legislation makes it a very suitable place in which to base various types of holding company. See Offshore Legal and Tax Regimes for a more detailed description of tax aspects of holding companies. They are exempt from most normal taxes.

In Liechtenstein, a holding company is recognised as such, but does not have a special legal form: it can take any of the forms permitted under the Law on persons and Companies 1926 (PGR Code), including a company limited by shares, a private limited company, a foundation, a trust enterprise (not a trust) or an establishment (see Types of Company).

The objects of holding companies are described in the tax legislation as 'exclusively or predominantly the management of assets, participation in other enterprises, or the permanent management of holdings in other enterprises'. Holding companies are permitted to own and manage movable and immovable property whether inside or outside Liechtenstein, including real estate and the various types of intellectual property.



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