ILN: ESTABLISHING A BUSINESS ENTITY: AN INTERNATIONAL GUIDE

[ESTABLISHING A BUSINESS ENTITY IN LIECHTENSTEIN]

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ESTABLISHING A BUSINESS ENTITY IN LIECHTENSTEIN The Principality of Liechtenstein lies at the centre of Europe, nestled between Switzerland and Austria, next to the river Rhine. The form of government is a constitutional monarchy established on democratic parliamentary principles. The head of state is the reigning Prince von und zu Liechtenstein, Hans-Adam II. Since 15 th August 2004, his son, Crown Prince Alois, handles the government business. A total of some 38,000 inhabitants live in 11 municipalities which cover an area of 160 km 2 . Approximately 34% of the inhabitants are foreigners. The official language is German, but English is widely spoken. The Principality of Liechtenstein has been in a customs and currency union with Switzerland since 1924. For this reason, the official currency is the Swiss Franc (CHF). Furthermore, the Principality of Liechtenstein has been a member of the Council of Europe since 1978, a member of the UN since 1990 and a member of the European Economic Area (EEA) since 1995. The most important economic sectors are the industrial and service sectors, which account for more than 94% of gross domestic product. The financial services sector alone accounts for 30% of this. Liechtenstein offers ideal infrastructure for establishing business entities which includes liberal company law, an educated and experienced workforce together with efficient government and regulatory institutions. Liechtenstein is also part of the Schengen free Travel Area. Types of Entities Company Limited by Shares (AG)

At an international level, the company limited by shares is the most widely recognised legal form. When the Principality of Liechtenstein joined the European Economic Area, the legal framework for the company limited by shares was brought into line with applicable EU law. The possible purpose of the company limited by shares covers all types of economic activity within the framework of the applicable statutory regulations, in particular

- international commercial transactions,

property transactions,

-

function as

(intermediary)

holding

-

company. The company limited by shares is a legal entity and is registered in the Commercial Register. Under the articles of association, the minimum capital of a company limited by shares is 50,000.00 CHF/USD/EUR and must be deposited in cash at the time of formation. The supreme body of the company limited by shares is the shareholder’s meeting. The shareholders have a right to the profits and any possible liquidation proceeds. In addition to registered shares, bearer shares may also be issued. Bearer shares must be deposited with a depositary instructed for this purpose. The executive board, made up of one or more members, conducts the business and represents the company limited by shares externally. The members of the board represent the company solely or jointly. The resolution of the supreme body to dissolve the company is followed by the liquidation. The deletion from the Commercial Register can take place after a fixed period of six months at the earliest.

ILN Corporate Group – Establishing a Business Entity Series

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