Company Formation in Lichtenstein
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Company Formation in Lichtenstein
In principle, two forms of business enterprise can be recognized in Lichtenstein: the integrated companies, as well as
the holding ones - these are the companies having only registered office in Lichtenstein, however they do not perform any business activity in inland; for the company with trade license the inland principle is applied, i.e. this company type shall primarily perform the inland business. Main differences rest on a tax aspect, as well as the need for trade license.
When forming the integrated company, it is necessary to contact the inland administrator or lawyer. Information about formation formalities is also provided by the Cadastral Office and the Registry Office. An active company must file an application to issue the trade license at the National Economic Office.
2. Trade license registration procedure
The special form - application for issue the trade license - you can get at the National Economic Office or at the Internet page www.avw.llv.li. After all the documents are complete, the National Economic Office decides on application. In case of positive decision, the written statement is issued containing the promise that the trade license will be granted after fulfilment of certain conditions. The promise alone does not entitle anybody to perform the trade activity, the trade license is required to do that.
The regularization is represented by the Trade Law, Coll. 1970 No. 21, which can provide you all the criteria relevant for the license (www.gesetze.li).
All documents are available in German language. Foreign-language diplomas, certificates of competencies, work permits, etc. are necessary to be translated and attested.
2.1 Registered Office
The citizens of EEC (European Economic Space)do not need have the registered office in the Princedom of Lichtenstein, but the foreign registered office will be accepted providing the business subject in the trade license really
authorizes the trader to perform the trade activity in Lichtenstein.
EEC - the citizens of new EU member states: With effect from May 1st 2004 the EEC has been integrated with 10 member states: Poland, Czech Republic, Slovak Republic, Estonia, Latvia, Lithuania, Malta, Cyprus, Hungary and Slovenia. The citizens of these new EEC states should conform to the special rules, excepting Malta and Cyprus, which achieved the complete equalization with previous EEC states. Based on
transitional measures concerning the access to the labour market (which is governed by regulations on aliens police), the citizens from Estonia, Latvia, Lithuania, Slovak Republic, Czech Republic, Slovenia, Poland and Hungary are treated specifically, i.e. with the status about as if the citizens of these nice EEC states were citizens of third state. It means, that
persons from these states with the registered office outside Lichtenstein can takeover the management in other legal entity principally only in the case, if they possess the foreign legal
labour permit for the citizens of third states. However, the formation of independent company is possible for these citizens only after the resting trade license legal regulations will be satisfied.
The same refers to the Swiss citizensin principle like for the citizens of EEC states of the new EU member states. After the second phase of EFTA Convention has become valid on January 1st, 2005, the Swiss citizens residing in Switzerland can found the independent company in Lichtenstein. The takeover of trade legal function as an executive manager in the Lichtenstein legal entity is impossible in this case. The Swiss citizen is required to have at least the regular residence in Lichtenstein.
The citizens from third states are required to have the minimum 12-years’ uninterrupted permanent residence in Lichtenstein. In case of failure to comply with this condition, the trade license cannot be issued.
2.2 Place of Business
It is necessary to prove the place of business situated in Lichtenstein, which complies with requirements for company trade activity. The place of business’ prove of existence can be a subject of promise
and therefore it must be realized still at the moment of making the application.
2.3 Legal Entities
The legal entities, analogous to the natural persons, can apply for trade license. It is necessary to observe that
- the executive manager will be ordered;
- at least 51 per cent of capital is controlled by inland (the capital of EEC and Swiss citizens responds to inland);
- for legal entities outside EEC states (the third states) the majority of persons authorized to management resides in Lichtenstein.
2.4. Postal Address
If the applicant of the executive manager are domiciled abroad, it is necessary to indicate his/her inland postal address. The postal address
- must be recorded into the Companies’ Register;
- can be the address of the place of business, or according to the personal and social law, of the ordered representative or other inland address.
The document about the postal address can be a subject of promise and therefore it may not be given as of the moment of making the application.
Source: Government Building, 9490 Vaduz / Liechtenstein, Dr. Gerlinde Manz-Christ
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