Originally published on 24 July 1999
COMPANY LIMITED BY SHARES (PGR 261FF.)
The Liechtenstein company limited by shares is similiar to the joint-stock companies found in other legal systems. The minimal capital which must be fully paid in, is CHF. 50.000,--. The members of the board of directors must be entered in the public register. The company limited by shares is obliged to keep books and file audited financial statements.
THE ESTABLISHMENT (PGR 534FF.)
The establishment is an independent legal person which can pursue commercial or other objects and which must be entered in the public register. The identity of the owners of the establishment can be kept absolutely confidential. The establishment must have a minimal capital of CHF. 30.000,-- which is generally not divided into shares. In the case of an establishment which trades, audited financial statements must be filed annually.
