Form a GmbH in Liechtenstein: Capital, Costs, Steps

FOUNDING · GMBH

Form a GmbH
in Liechtenstein

Company formation in Liechtenstein as a GmbH (limited liability company): CHF 10,000 share capital, fully paid in, and a single founder is enough. This page covers the steps, documents, official fees, tax and what applies if you live abroad. Every number comes with an official source (PGR, SteG, LLV). Anything not officially documented is available on request.

Request a non-binding quote LVC or GmbH?

Liechtenstein GmbH: key facts

Minimum capital

CHF 10,000

Or EUR/USD 10,000, fully paid in. PGR Art. 122

Shareholders

From 1 person

Individuals, companies or legal entities. PGR Art. 389

No public deed

Up to 3 shareholders + 1 MD

Simplified procedure with the official template, signatures certified. PGR Art. 390(5)

Online formation

CHF 780 official fees

Single-member GmbH via eID, without auditor. LLV online formation

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

What Digihub does for a GmbH. Incorporation service CHF 1,000 one-time (documents, coordination), seat at In der Specki 3 by agreement, offer or arrange the Art. 180a PGR representative. We do not file with the office. Official forms: LLV GmbH and online formation. 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. We support a GmbH with our incorporation service (CHF 1,000 one-time), not through the agent flow; that flow is for the LVC.

What is a GmbH in Liechtenstein?

The company with limited liability (Gesellschaft mit beschränkter Haftung) is governed by the Persons and Companies Act (PGR, German), Art. 389 et seq. One or more individuals, companies or legal entities form it with its own company name and a share capital fixed in advance. Each shareholder’s liability is limited to a set amount.

A GmbH must be entered in the commercial register, as the LLV page on the GmbH states; more on the register in Liechtenstein 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.

How to form a GmbH: six steps

1
Check the company name
The LLV recommends checking whether your company name is available before you file: email info.hr.aju@llv.li (LLV). Existing entries are in the company index. Background: name check under Art. 1016 PGR.
2
Appoint the board and managing director
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). Exempt are companies that must have a managing director under the Trade Act or another special law, or that are supervised by an authority (para. 3). Members with signing authority declare on filing that no ground for exclusion applies (Art. 180b). This leaves two ways: your own managing director resident in the EEA or Switzerland, or a licensed Liechtenstein trustee (a trust company licensed by the FMA; you can check licences in the FMA register).
3
Draft the articles
The standard route needs articles in a public deed, signed by all shareholders (Art. 390(1)). In the simplified procedure (at most three shareholders and one managing director), articles based on the Office of Justice template are enough, without a public deed; signatures are certified (Art. 390(5)). Templates: LLV GmbH templates.
4
Pay in the share capital
At least CHF 10,000 (or EUR/USD 10,000), fully paid in (Art. 122). Each capital contribution is at least CHF 50 (Art. 391). The office needs a capital contribution confirmation from the bank; which banks qualify is set out in the GmbH registration guideline (German). Guide: capital contribution account.
5
Auditor or review waiver
Micro-companies can waive the review (prüferische Durchsicht); the LLV provides separate templates for this (LLV). Without a waiver you need the auditor’s declaration of acceptance.
6
File with the Office of Justice
Single-member GmbH (1 shareholder, 1 managing director): online via eID, without signature and without a public deed (LLV online formation GmbH). All other cases: file in physical form with the Office of Justice, Giessenstrasse 3, 9490 Vaduz. After review, the office registers the company. The LLV states no fixed processing time, so we do not promise one either. If you run a trade, you also need a trade licence.

Documents for forming a GmbH

Based on the LLV templates, the online formation page and the guideline, you typically need:

Articles of association: as a public deed, or in the simplified procedure based on the template or model minutes under Art. 390(5) PGR with certified signatures
Application for registration (LLV template, standard or simplified, with the review waiver where chosen)
Declaration of acceptance and signature, including the Art. 180b PGR declaration (no ground for exclusion)
Capital contribution confirmation from the bank (as a PDF for online formation, can be submitted later)
Specimen signature of the managing director with certified signature
Auditor’s declaration of acceptance, or the review waiver declaration for micro-companies
Registered office and address for service (the registered office goes into the articles, Art. 390(2) PGR)

The exact list for your case comes from the Office of Justice. We add nothing here that is not in the official documents.

Costs: one-off and ongoing

Run your own combination through the incorporation cost calculator: signing route, Art. 180a PGR trustee, office and extras, with a source for every number.

One-off

Item	Amount	Source
Share capital (stays equity of the GmbH)	Min. CHF 10,000	PGR Art. 122
Registration of the GmbH (online formation)	CHF 700	LLV
Registration of the managing director	CHF 50	LLV
Registration of the address for service	CHF 30	LLV
Registration of the auditor (only without review waiver)	CHF 30	LLV
Official fees for paper filing	Per fee ordinance	Fee ordinance (German)
Formation duty	1% of capital, CHF 1m exemption threshold	SteG Art. 66
Certification / notary	On request	–
Trustee under Art. 180a (only without own managing director)	about 5,000 per year (guide value)	–
Digihub incorporation service	CHF 1,000 one-time	Prices

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	–

Online formation without auditor: CHF 700 + 50 + 30 = CHF 780 in official fees. With CHF 10,000 share capital you stay below the formation duty threshold. Tax in more detail: Startup tax.

Forming from abroad: sole shareholder

Several founders abroad? The articles can be notarised by video with eID.li: online notarisation in Liechtenstein.

Going solo works. Art. 389 PGR allows a GmbH with a single person. The LLV online route requires exactly that: one shareholder, one managing director, filing via eID (LLV). Without a suitable eID, filing happens in physical form.

The sticking point is Art. 180a. At least one board member with signing authority must be an EEA national (or treated as one) or a legal entity, and hold a licence under the Trustee Act. If you live abroad without such a licence, you will usually need a qualified board member, unless an exception under Art. 180a(3) applies, for example a managing director required by the Trade Act. Source: PGR Art. 180a. With Digihub you have two ways: your own managing director resident in the EEA or Switzerland, or a licensed Liechtenstein trustee (about CHF 5,000 per year). A GmbH with your own managing director is a good option if you run the business yourself.

Seat, bank, substance. The registered office goes into the articles. The GmbH needs a seat and an address for service in Liechtenstein in any case, for example via a trustee or an office at the Hub; the incorporation cost calculator shows the costs. Whether a bank opens the capital contribution account is the bank’s decision under its KYC. Go deeper: Forming a company from abroad, Liechtenstein domicile, Substance, Liechtenstein vs. German GmbH.

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 GmbH, 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. More on the seat: Registered office and business address. AG path: Form an AG in Liechtenstein.

GmbH vs AG vs LVC

Topic	GmbH	AG	LVC
Minimum capital	CHF 10,000, fully paid in	CHF 50,000, fully paid in	Idea, work or capital as contribution; shares per the articles
Founders	From 1 person (Art. 389)	Per the AG guideline	Digihub path: at least 2 people
Possible without public deed	Yes, simplified procedure (Art. 390(5))	No, articles by public deed (Art. 281)	Yes, written articles (Art. 484)
LLV online formation	Yes, single-member GmbH via eID	Not in the GmbH online form	No
Commercial register	Mandatory	Mandatory	Voluntary (small cooperative)
Fits	Solo founders and SMEs with limited liability	Equity, investors, classic shares	Developing an idea, work and capital together
With Digihub	Incorporation service CHF 1,000 one-time	On request (Form an AG)	Agent flow with x402 (LVC)

Sources: PGR Art. 122, 281, 389, 390, 484; LLV online formation; Liechtenstein Commercial Register. More comparisons: Legal forms, LVC vs GmbH.

Frequently asked questions about forming a GmbH in Liechtenstein

How much share capital does a Liechtenstein GmbH need?

At least CHF 10,000, or alternatively EUR 10,000 or USD 10,000. The capital must be fully paid in. Each capital contribution is at least CHF 50. Source: PGR Art. 122 and 391.

Can I form a GmbH in Liechtenstein on my own?

Yes. One or more persons can form a GmbH (PGR Art. 389). The LLV online formation is in fact only for a single-member GmbH with one shareholder and one managing director.

Do I need a notary?

Not necessarily. In the simplified procedure (at most three shareholders, one managing director) the articles need no public deed, but signatures are certified (PGR Art. 390(5)). Otherwise the articles must be notarised.

How much does it cost to form a GmbH in Liechtenstein?

For online formation the Office of Justice charges CHF 700 for the GmbH, CHF 50 for the managing director and CHF 30 for the address for service, so CHF 780; with an auditor add CHF 30 (LLV). On top comes the share capital of at least CHF 10,000. The Digihub incorporation service costs CHF 1,000 one-time. Certification, trustee (if you have no own managing director) and office come on top depending on your case; guide values in the incorporation cost calculator.

Can I form a Liechtenstein GmbH from abroad?

Yes, as a shareholder. The key rule is Art. 180a PGR: at least one board member with signing authority must be an EEA national (or treated as one) or a legal entity, and hold a licence under the Trustee Act, unless an exception under para. 3 applies. There are two ways: your own managing director resident in the EEA or Switzerland, or a licensed Liechtenstein trustee. More: Forming a company from abroad.

How long does forming a GmbH 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.

How is a Liechtenstein GmbH taxed?

Corporate income tax is 12.5% of taxable net profit. The minimum income tax of CHF 1,800 is fully creditable and is not levied for an exclusively commercial business with an average balance sheet total up to CHF 500,000 (SteG Art. 61 and 62).

Does digihub form my GmbH?

Yes. The incorporation service for a GmbH costs CHF 1,000 one-time, as on the pricing page. For Art. 180a PGR you appoint either your own managing director resident in the EEA or Switzerland or a licensed Liechtenstein trustee. Via the contact form you get a non-binding quote. Digihub’s agent flow itself is for the LVC.

Non-binding quote for your GmbH

Tell us briefly how many shareholders you are, where you live and what the GmbH will do. You get a non-binding quote. Official fees and share capital are separate.

Request a quote All founding routes

Let’s get concrete.

Talk to us

Content from digihub.li · reviewed 1 November 2026.

Form a GmbH in Liechtenstein