Form an AG in Liechtenstein: capital, steps, costs

FOUNDING · AG

Form an AG
in Liechtenstein

Form a public limited company (Aktiengesellschaft) in Liechtenstein: CHF 50,000 share capital, fully paid in, articles in a public deed, entry in the commercial register. This page covers the steps, documents, official fees and what Art. 180a PGR requires of the board. Every figure has an official source (PGR, SteG, LLV). Anything not officially documented is available on request.

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Liechtenstein AG: key facts

Minimum capital

CHF 50,000

Fully paid in. PGR Art. 122

Articles

Public deed

No simplified formation without notarisation. PGR Art. 281

Commercial register

Mandatory

The AG must be registered. LLV

Corporate income tax

12.5%

Minimum tax CHF 1,800, creditable. SteG Art. 61, 62

Board

Qualified member

At least 1 member licensed under the Trustee Act, with exceptions. PGR Art. 180a

With Digihub

On request

No fixed price like the GmbH. Quote via Contact.

No legal or tax advice. This page summarises the law and LLV information (as of 1 November 2026). The Office of Justice, the Tax Administration and your legal or trustee adviser are binding. Templates: LLV AG. We support an AG on request (documents, coordination, seat at In der Specki 3, representative under Art. 180a PGR), not through the agent flow; that flow is for the LVC. Digihub does not file with the office. The GmbH has its own guide: Form a GmbH.

What is an AG in Liechtenstein?

The public limited company (Aktiengesellschaft) is a legal person with its own name, whose predetermined capital (share capital) is divided into shares. Only the company’s assets are liable for its debts. That is how the LLV page on the AG describes it.

The AG must go into the commercial register. According to the LLV, the Office of Justice does not draft deeds or contracts for you, apart from legally required public deeds and help with the application. More on the register: Liechtenstein Commercial Register.

How to form an AG: six steps

1
Check the company name
Have the intended name checked for availability before you file: email info.hr.aju@llv.li. Existing entries are in the company index. Background: name check under Art. 1016 PGR.
2
Appoint the board
At least one board member authorised to manage and represent the company must be an EEA national (or treated as one) or a legal entity and hold a licence under the Trustee Act (PGR Art. 180a), with the exceptions in para. 3. Members with signing authority declare on filing that no ground for exclusion applies (Art. 180b). Two ways: your own board member resident in the EEA or Switzerland, or a licensed Liechtenstein trustee (licences in the FMA register).
3
Notarise the articles
The articles of an AG are created in a public deed (PGR Art. 281). There is no simplified procedure without notarisation as there is for the GmbH (Art. 390(5)). From abroad, notarisation can be done by video with eID.li: online notarisation in Liechtenstein. Templates: LLV AG templates.
4
Pay in the share capital
At least CHF 50,000, fully paid in (PGR Art. 122). The standard route is a cash payment with a bank confirmation. A contribution in kind, including crypto, needs an expert report under Art. 285 PGR and is reviewed case by case; there is no commitment. Guide: capital contribution account.
5
Auditor or review waiver
Micro-companies can waive the review (prüferische Durchsicht); the LLV provides templates for this. Without a waiver you need the auditor’s declaration of acceptance. Source: LLV.
6
File with the Office of Justice
The AG is filed for registration with the Office of Justice, Giessenstrasse 3, 9490 Vaduz. There is no online formation like the single-member GmbH. The LLV states no fixed processing time, so we do not promise one. If you run a trade, you also need a trade licence.

Documents for forming an AG

According to the LLV AG templates, you typically need:

Articles with registered shares, in a public deed (Art. 281 PGR)
Application for registration (LLV template, with the review waiver where chosen)
Declaration of acceptance and signature, including the Art. 180b PGR declaration (no ground for exclusion)
Evidence of the capital contribution (bank confirmation; contribution in kind only with a valuation under Art. 285 PGR)
Auditor’s declaration of acceptance, or the review waiver declaration for micro-companies
Registered office and address for service in the articles

The exact list for your case comes from the Office of Justice. The number of founders follows the PGR and the office guideline; we do not state a number that is not in the official documents.

Costs: one-off and ongoing

Run your combination through the incorporation cost calculator. We quote the Digihub service for an AG on request, not at the GmbH fixed price of CHF 1,000.

One-off

Item	Amount	Source
Share capital (stays equity of the AG)	Min. CHF 50,000	PGR Art. 122
Registration of the AG	CHF 700; above CHF 200,000 capital plus 0.2 ‰ of the excess, at most CHF 10,000	GbHr-GebV
Formation duty	1% of capital, CHF 1m exemption threshold	SteG Art. 66
Notarisation / notary	On request	Online notarisation
Trustee under Art. 180a (only without own qualified member)	about 5,000 per year (guide value)	–
Digihub incorporation service	On request	Contact

Ongoing

Item	Amount	Source
Corporate income tax	12.5% of taxable net profit	SteG Art. 61
Minimum income tax	CHF 1,800 per year, fully creditable against income tax	SteG Art. 62
Minimum tax exception	Not levied for an exclusively commercial business with an average balance sheet total up to CHF 500,000 (last 3 financial years)	SteG Art. 62(3)
Trustee mandate, domicile, accounting, audit	On request	–

Registered office, representative and premises

The registered office belongs in the articles. By agreement, In der Specki 3, 9494 Schaan (next to Vaduz) can be the seat and business address of the AG, on the basis of a domicile agreement. Private Offices are available (from CHF 549 / month). Without an agreement the address is not your seat: Myth: copying the Specki address.

For Art. 180a PGR you need a qualified board member. Digihub can arrange the route: your own member resident in the EEA or Switzerland, or a licensed Liechtenstein trustee. For the representative under Art. 239 PGR we offer or arrange it for branches: Register a branch. More on the seat: Registered office and business address.

AG vs GmbH vs LVC

Topic	AG	GmbH	LVC
Minimum capital	CHF 50,000, fully paid in	CHF 10,000, fully paid in	Idea, work or capital as contribution
Articles	Public deed (Art. 281)	Notarised or simplified (Art. 390(5))	In writing (Art. 484)
Commercial register	Mandatory	Mandatory	Voluntary (small cooperative)
Fits	Equity, investors, classic shares	Solo founders and SMEs	Idea, work and capital together
With Digihub	On request	Incorporation service CHF 1,000 one-time	Agent flow with x402

Sources: PGR Art. 122, 281, 389, 390, 484; Legal forms, LVC vs AG, Form a GmbH.

Frequently asked questions about forming an AG in Liechtenstein

How much share capital does a Liechtenstein AG need?

At least CHF 50,000, fully paid in. Source: PGR Art. 122.

Do I need a notary for the AG?

Yes for the articles. They are created in a public deed (PGR Art. 281). From abroad, notarisation by video with eID.li is possible: online notarisation.

Must the AG go into the commercial register?

Yes. The public limited company must be entered in the commercial register (LLV).

How much does it cost to form an AG in Liechtenstein?

Share capital is at least CHF 50,000. Registration costs CHF 700 (more at higher capital under the fee ordinance). The Digihub service for an AG is on request, not the GmbH price of CHF 1,000. Notarisation, an Art. 180a trustee and an office come on top depending on the case. Guide values: incorporation cost calculator.

Does Art. 180a PGR also apply to the AG?

Yes. At least one board member with signing authority needs EEA nationality (or equivalent) or is a legal entity and holds a licence under the Trustee Act, unless an exception under para. 3 applies. Source: PGR Art. 180a.

How long does forming an AG take?

The LLV does not state a fixed processing time. The Office of Justice reviews the documents and then registers the company. So we do not promise a date.

Does digihub form my AG?

On request. We quote the service for AG and LVC via the contact form. The agent flow itself is for the LVC. If you want equity and investors, first clarify the AG path: LVC vs AG.

Non-binding quote for your AG

Tell us briefly what the AG will do, who is involved and where you live. You get a non-binding quote. Official fees and share capital are separate.

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Content from digihub.li · reviewed 1 November 2026.

Form an AG in Liechtenstein