Insights

The Swiss “Aktiengesellschaft” or abbreviated “AG” (in English: “company limited by shares” / “Ltd.”) is the most preferred legal form of a Swiss company.

Liechtenstein is the only continental European country where the legal structure of a trust is known. With a trust, the settlor endows trust assets upon the trustee, together with the obligation to manage and use them in his own name and on the behalf of the rules in the trust deed.

The AG is the preferred legal form of a company in Liechtenstein. The AG is a capital related company, which pursues economic purposes and operates a commercial business. The registered capital is divided into shares. The liability is limited to the amount of the company assets. The general part of a company is regulated in art. 106 – 245 of the Liechtenstein Persons and Companies Act in Liechtenstein (PGR). The provisions regarding the AG can be found in art. 261 – 366 PGR.