Liechtenstein

​

Overview

​

Identifiers

Collect two identifiers from each business customer in Liechtenstein and submit them as strings on the application body. Tax ID: Two co-existing identifiers: (1) FL-UID — Liechtenstein’s VAT registration number, format FL-XXXXXXXXX (FL prefix + 9 digits), issued by the Steuerverwaltung upon VAT registration, mandatory on invoices, verified via mwstregister.li. Liechtenstein and Switzerland share a customs union territory (MWST-Gebiet) so the FL-UID is a Liechtenstein-specific derivation from the Swiss UID system but is NOT part of the EU VIES system. (2) PEID (Personenidentifikationsnummer) — the master tax reference number assigned to every legal entity and natural person by the Amt für Statistik; format: purely numeric, 4–12 digits, no separators, no check digit; serves automatically as the Steuernummer for direct taxes. Neither identifier is issued on a dedicated paper certificate in all cases; the MWST-Bescheinigung (VAT registration confirmation) and the PEID notification letter are the primary tax documents. Registration number: Unique public register number assigned to every entity entered in the Handelsregister. Format: FL-XXX.XXX.XXX-X (FL prefix, nine digits grouped in three triplets, hyphen, one check digit). Appears on every Handelsregister-Auszug and on official correspondence from the Amt für Justiz. Assigned at first registration; never reused. Entities acquire legal personality only upon entry in the register (Art. 106 PGR for AG; Art. 395 PGR for GmbH).

​

Sector regulators

FMA (Finanzmarktaufsicht Liechtenstein) · Steuerverwaltung des Fürstentums Liechtenstein · Amt für Justiz (STIFA/GWP — Foundation Supervision & Anti-Money Laundering) · Amt für Volkswirtschaft (Office of Economic Affairs — trade licensing)

​

Legal structures

​

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

​

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Liechtenstein: Good Standing. Skip these areas — no local artifact exists.

​

Collection notes

• Legal Registration: The official extract from the Handelsregister (Handelsregister-Auszug) is the primary proof of legal registration in Liechtenstein. Issued by the Amt für Justiz — Handelsregisteramt. A partial (uncertified) extract is available free of charge via handelsregister.li; a certified full extract (beglaubigter Auszug) must be ordered for a fee and is delivered by mail. The extract is issued exclusively in German. It records: FL-Nummer, legal name (Firma), legal form (Rechtsform), registered office (Sitz), date of registration (Eintragungsdatum), purpose/object (Zweck), registered capital (Stammkapital/Grundkapital), management board members and authorized signatories, and current legal standing. The extract also serves as proof of management/directors (Verwaltungsrat or Geschäftsführer) and authorized signatories. Governed by the Handelsregistergesetz (HRG) and the Handelsregisterverordnung (HRV). For AG and GmbH entities, shareholder details may also appear in the extract for smaller entities.
• Constitutive Documents: The constitutive document name varies by entity form. For an AG: Statuten (articles of association), authenticated by a notary (öffentliche Beurkundung), filed with the Handelsregister at formation; must contain company name, registered seat, object, share capital, and governance rules. For a GmbH: Statuten drafted by founders and filed at the Handelsregister; notarization required for standard formation, waived for simplified formation (≤3 members, 1 manager, since 2017 reform). For an Anstalt: a Gründungsakt (establishment deed) and Statuten; notarization not required. For a Stiftung: a Stiftungsurkunde (foundation deed) plus Stiftungsstatuten; notarization not required; the Stiftungsurkunde must name the foundation, registered seat, purpose, and endowment. For a Treuunternehmen: formation deed as prescribed by TrHG. All documents filed with and available from the Handelsregister.
• Tax Registration: Liechtenstein levies a flat 12.5% corporate income tax (Ertragssteuer) and no municipal business tax. There is no withholding tax on dividends, interest, or royalties paid to non-residents, and no corporate-level capital gains tax on most transactions. Effective 1 January 2024, Liechtenstein also applies a Qualified Domestic Minimum Top-up Tax (QDMTT) and Income Inclusion Rule (IIR) at 15% to constituent entities of MNE groups and large domestic groups with annual revenue exceeding EUR 750 million (Law No. 640.2, gazetted 22 December 2023). Affected entities register with the Steuerverwaltung using their existing PEID; no separate Pillar Two identifier is issued. The Undertaxed Profits Rule (UTPR) applies to periods beginning on or after 1 January 2025. No separate business licence acts as the fiscal instrument here.
• Operating Permit: Liechtenstein’s Trade Act (Gewerbegesetz, GewG) distinguishes between trades requiring a permit (bewilligungspflichtige Gewerbe) and trades requiring registration only (anmeldepflichtige Gewerbe). The Trade Act came into force on 1 January 2021 and replaced the prior trade licensing framework. The Gewerbebewilligung (trade/business licence) is issued by the Amt für Volkswirtschaft (Office of Economic Affairs) for qualified trades listed in Annex 1 of the Gewerbeverordnung (Trade Regulation Ordinance); examples include construction trades, skilled crafts, and certain services. General unregulated commercial activities and holding companies do not require a Gewerbebewilligung; they only register in the Handelsregister. Because the requirement is activity-specific and does not apply to all businesses, this document slot is applicable only where the entity is engaged in a licensed trade category. Financial services, banking, and fund management are covered under the FMA regulatory licence (see regulatory_license), not the Gewerbebewilligung.
• Sector-Specific License: The Financial Market Authority Liechtenstein (FMA) is the sole prudential regulator for all financial services activities. As an EEA member, Liechtenstein transposes EU financial services directives (MiFID II via VVG, AIFMD via AIFMG, CRD via BankG, PSD2, Solvency II, MiCA, etc.). Regulated activities require a prior FMA Bewilligung or Zulassung (authorisation/licence). Main licence categories: banking licence (Bankbewilligung under Bankengesetz, BankG); payment institution licence (under Zahlungsdienstegesetz, ZDG); electronic money institution licence; investment firm / asset management licence (under Vermögensverwaltungsgesetz, VVG); AIFM licence (under AIFMG); insurance licence (under Versicherungsaufsichtsgesetz, VersAG); CASP authorisation (Crypto-Asset Service Provider under MiCA, effective 2024–2025); fund administrator licence; crowdfunding platform licence. EEA passport allows FMA-licensed entities to operate across the EEA without additional host-country licences. Licence register publicly searchable at fma-li.li.
• Governance Records: Directors and authorized signatories are registered in the Handelsregister and appear on every Handelsregister-Auszug. For AG: the Verwaltungsrat (board of directors) and authorised signatories (Zeichnungsberechtigte) with their signing powers (Einzel- or Kollektivunterschrift) are listed. For GmbH: the Geschäftsführer (managing director) is registered. For Anstalt: the Vorstand (board). For Stiftung: the Stiftungsrat (foundation council) members. All changes to board composition must be reported to and entered in the Handelsregister; the extract reflects the current state. No separate directors registry document exists; the Handelsregister-Auszug is the authoritative source.
• Signing Authority: Signing authority is most commonly evidenced by a Verwaltungsratsbeschluss (board resolution) on company letterhead, authorizing a named person to act on behalf of the entity. Alternatively, a notarially certified Vollmacht (power of attorney) may be used. No statutory form is prescribed; company letterhead resolution is standard practice. Prokura (commercial power of attorney under the PGR, Art. 862 et seq.) is registered in the Handelsregister and visible on the Auszug — a Prokurist’s authority is publicly verifiable without a separate POA document. Liechtenstein is a party to the Hague Apostille Convention (acceded 1972-10-06); apostilles are issued by the Fürstliche Regierung (Government of Liechtenstein).
• Address: Conduit universal policy: lease agreement (no time bound) OR utility bill OR bank statement, with utility/bank documents dated within 90 days. Same evidence satisfies both registered-address and operating-address checks. Documents will be in German (official language of Liechtenstein). Liechtenstein’s main utility provider is LKW (Liechtensteinische Kraftwerke) for electricity and gas. Banks include LGT Bank, VP Bank, Liechtensteinische Landesbank (LLB), and Bank Frick.

​

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

​

Notes

• Liechtenstein is an EEA member (since 1995) but NOT an EU member. It transposes EU financial services directives via domestic legislation, enabling EEA financial passport rights for FMA-licensed entities. This is a primary reason Liechtenstein is used as a domicile for fintech, payment institutions, and asset managers seeking EEA access.
• Liechtenstein operates a customs union with Switzerland; its VAT territory (MWST-Gebiet) is shared with Switzerland. A Liechtenstein FL-UID is NOT searchable via the EU VIES system — verify directly at mwstregister.li.
• Documents from the Handelsregister are issued exclusively in German. No English translations are officially produced by the registry. Expect all Handelsregister-Auszug extracts and constitutive documents (Statuten, Stiftungsurkunde, Gründungsakt) to be in German.
• Liechtenstein’s Apostille Convention accession (1972) means all notarized or officially issued company documents can be apostilled by the Fürstliche Regierung for international use. Request apostilled versions of the Handelsregister-Auszug when receiving from offshore-managed Liechtenstein entities.
• Bearer shares in AGs were historically common in Liechtenstein but are now subject to mandatory identification requirements under the VwbPG and FATF standards. An entity with bearer shares that cannot identify the shareholders must be treated as high-risk.
• Liechtenstein’s corporate income tax (Ertragssteuer) is a flat 12.5% on net profit. There is no withholding tax on dividends paid to foreign recipients, and no capital gains tax at the corporate level for most transactions. Effective 1 January 2024, constituent entities of MNE groups with annual revenue exceeding EUR 750 million are also subject to a 15% Qualified Domestic Minimum Top-up Tax (QDMTT) and Income Inclusion Rule (IIR) under Law No. 640.2. This tax profile continues to attract holding companies and private wealth structures for groups below the EUR 750M threshold — Conduit will frequently see Anstalt and Stiftung entities rather than operating GmbH/AG entities.