Legal forms in Liechtenstein

Foundation, establishment, trust enterprise, trust, company limited by shares: Liechtenstein has legal forms that barely exist elsewhere, and they shape its commercial register far more than the company types a foreign reader arrives expecting. What each one is, what it is used for, and how many are registered.

Foundation

6,114

An endowment that owns itself, dedicated to a purpose the founder fixed.

PGR Art. 552 §§ 1 ff. · CHF 30 000

Company limited by shares (AG)

1,879

The share company: capital divided into shares, and the most internationally familiar Liechtenstein form.

PGR Art. 261 ff. · CHF 50 000

Establishment (Anstalt)

1,252

A Liechtenstein speciality: an entity with no members, controlled by whoever holds the founder's rights.

PGR Art. 534 ff. · CHF 30 000

Trust (Treuhänderschaft)

584

A trust inside a civil-law system — not a legal person but a relationship between settlor and trustee.

PGR Art. 897 ff.

Investment undertakings and funds

472

Collective investment vehicles supervised by the FMA — UCITS, AIFs and investment undertakings.

UCITSG, AIFMG, IUG

Limited liability company (GmbH)

276

A capital company whose members are known by name.

PGR Art. 389 ff. · CHF 30 000

Trust enterprise (Trust reg.)

244

A trust given legal personality of its own — usually recognisable as “Trust reg.” in the name.

Gesetz über das Treuunternehmen (TrUG), 1928 · CHF 30 000

Association

28

People joined for a purpose that is not profit.

PGR Art. 246 ff.

Branch

14

The Liechtenstein arm of a foreign undertaking, with no legal personality of its own.

PGR Art. 964 ff.

Sole proprietorship

13

One individual trading in their own name and at their own risk.

PGR Art. 945 ff.

Cooperative

11

A self-help body whose membership is open and changing.

PGR Art. 428 ff.

European company (SE)

10

The European public company, available here because Liechtenstein is in the EEA.

SE-Verordnung, über das EWR-Abkommen · EUR 120 000

Limited partnership

4

A general partnership with partners whose liability stops at their contribution.

PGR Art. 733 ff.

Partnership limited by shares

1

A hybrid: share capital as in an AG, plus at least one partner liable without limit.

PGR Art. 682 ff. · CHF 50 000

General partnership

Two or more people trading together, each personally and without limit liable.

PGR Art. 680 ff.

The figures are registered, non-deleted entities in our holdings — counted, not estimated. Private-benefit foundations and unregistered trusts are deposited rather than entered, and so appear in no commercial register.