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Company limited
by shares |
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The company limited by shares is suitable for all economic objectives, in particular for:
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international commercial transactions or |
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as a holding structure for subsidiary companies. |
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The company limited by shares qualifying as private asset structure pays an annual tax of CHF 1’800 only. |
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The coupon tax of 4% is not any longer levied on dividends distributed from income accrued after January 1, 2011. |
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The profits earned are not subject to any further tax. |
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Bearer or registered shares are admissible. The minimum nominal value is not regulated. It is also possible to issue voting shares. The Liechtenstein law does not ask for any qualifying shares to be held by the directors. |
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The general meeting of the shareholders is the supreme authority. |
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The board of directors conducts and manages the company business. |
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The auditor has to examine the annual accounts and reports to the general meeting. |
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The annual accounts approved have to be submitted to the Liechtenstein tax administration. |
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The minimum capital to constitute a company limited by shares is CHF 50’000. |
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