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Commercial Code in Liechtenstein

Commercial Code in Liechtenstein

Updated on Tuesday 17th January 2017

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The Commercial Code in Liechtenstein consists mainly in Swiss and Austrian law with local adaptations. The two main corporate legislations are the PGR Code (Personen und Gesellschaftsrecht), which represents the Law on Persons and Companies in Liechtenstein, and the Law Concerning the Trust Enterprise. For in-depth counseling regarding the most prevalent elements of the Commercial Code you can rely on the legal advice of a law firm in Liechtenstein.

The main topics of the Liechtenstein Commercial Code 

The Code relies on liberal principles, providing the regulations concerning the commerce relations between persons and businesses. This code comprises:
  • The Company Law, a body of laws which stipulates the types of legal entities and the afferent legal actions concerning foundation and business accountancy;
  • The Law on Banks and Finance Companies;
  • The Law on the Supervision of Insurance Undertakings;
  • The Law on Investment Undertakings;
  • The Law on professional due diligence in the acceptance of assets.
The PGR Code allows many different forms of corporate associations, holding companies and domiciliary enterprises. The lawyers in Liechtenstein can answer to your questions regarding the specific commercial or trading activities referred to by the Commercial Code

Foreign investments in Liechtenstein

Since first edition of the code in 1920, the PGR went through several amendments. An important change in 1963 was the introduction of a statutory requirement, which stipulates that at least one member of the company’s board must be a Liechtenstein resident.
The legal language used in Liechtenstein is German, so you will need the translation of your corporate documents. Likewise, you may have the name of your company in your language of preference, but a German translation might be required as well by Public Registration.
With a VAT of 8%, Liechtenstein has also attractive incorporation regulations. If you consider starting your business activity in Liechtenstein or if you need legal assistance concerning Commercial Law, don’t hesitate to contact our attorneys in Liechtenstein.


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