Business
The PGR: home of the Anstalt, the Stiftung and a famous foundation regime
Company and foundation law is codified in the Law on Persons and Companies (PGR), an unusually rich statute offering forms found almost nowhere else, notably the establishment (Anstalt) and the private foundation (Stiftung). This flexibility underpins Liechtenstein's role as an international wealth-structuring and trust centre.
Key rules
- The PGR provides a wide menu of legal forms, including the AG, the GmbH, the Anstalt and the Stiftung.
- The private foundation (Stiftung) is a distinctive vehicle for asset holding and succession planning.
- Companies register with the Commercial Register (Handelsregister) at the Office of Justice.
- The AG requires CHF 50,000 minimum capital; the GmbH requires CHF 30,000.
Governing law
- Law on Persons and Companies (Personen- und Gesellschaftsrecht, PGR) (1926)
In practice
The Anstalt and Stiftung are why Liechtenstein features so heavily in international structuring, but tightened transparency and anti-money-laundering rules now apply. Professional trustees and a beneficial-ownership register are part of the modern framework.