There are several types of businesses that can be established in Liechtenstein. One option for investors is to open a private limited company without shares in Liechtenstein in 2026. This type of structure consists of two or more natural or juridical persons that come together for any legal objective. If you open a company in Liechtenstein as a private limited company, the business will have a separate legal entity and your liability will only be limited to a certain amount and not for the entire debt of the company. The governing law for private limited companies in Liechtenstein is the Persons and Companies Act.
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Capital requirement
Engaging in company formation in Liechtenstein as a private limited company without shares means that you will have to submit a minimum capital of 30,000 Swiss Francs; 15,000 of which must be initially paid. From the amount of capital, shareholders can invest at a minimum amount of 50 Swiss Francs. They can subscribe to different amounts as long as it is a multiple of 50.
We have also prepared a video on how to open a private limited company without shares in Liechtenstein:
Shareholder’s meeting
This is the supreme body of the private limited company without shares in Liechtenstein. It is known as such because the shareholder’s meeting is where important decisions are made and corporate acts cannot be made without authorization given by such entity. Although the shareholder’s meeting is the supreme body, some of its powers and authority may be delegated to a management body. If you set up a company in Liechtenstein, its shareholders will be the one in control.
Management of the private limited company
When you open a company in Liechtenstein for this type of business, it will have an administrative body called the company management. It consists of one or more persons who do not have to be shareholders of the private limited company in Liechtenstein in 2026. They are authorized to do business on behalf of the company and all other acts that are not specifically granted only to the shareholder’s meeting. The persons comprising the company management are appointed by the shareholders and their authority can be revoked at any time.
Formation of the private limited company without shares in 2026
If you open a company in Liechtenstein, it must be registered with the Public Registry. For private limited companies without shares in Liechtenstein, the articles of association must be notarized and signed by all the incorporators. This is a precondition before the application for registration can be entered with the Public Registry.
Taxation of limited companies in Liechtenstein
A flat 12.5% tax applies to all corporations, foundations, and private companies in Liechtenstein. Resident businesses must pay the corporate tax on their global profits. Also, starting in 2017, all legal entities must pay an annual corporate minimum tax of 1,800 Swiss francs (CHF). However, this tax can be entirely incorporated in the corporate levy in Liechtenstein.
It is also important to note that even if the company does not maintain its management in Liechtenstein throughout the entire tax year, the tax amount is owed and must be paid in full. The only exception states that if an operational company’s total assets have not exceeded CHF 500,000 during the previous 3 years, the respective minimum tax is not owed.
Feel free to contact our specialists in company formation in Liechtenstein. We will walk you through the process of opening your own private limited company without shares.