Form a Stiftung in Liechtenstein: capital, steps, costs

FOUNDING · STIFTUNG

Form a Stiftung
in Liechtenstein

Form a foundation (Stiftung) in Liechtenstein: CHF 30,000 capital, a foundation council, commercial-register entry or deposit of the formation notice. This page covers purpose, bodies, family foundations, steps and what Art. 552 §§ 1 et seq. PGR requires. Every figure has an official source (PGR, fact sheet on the Stiftung). Anything not officially documented is available on request.

Request a non-binding quote A foundation above the company

Stiftung Liechtenstein: facts at a glance

Minimum capital

CHF 30,000

Fully paid in. EUR or USD 30,000 possible. LLV fact sheet

Legal basis

Art. 552 §§ PGR

Purpose assets with legal personality and no owners. PGR

Depends on purpose

Common-benefit or with a trade: commercial register. Many private-benefit foundations: deposit within 30 days.

Foundation council

At least 2 members

Manages the foundation and represents it. Natural or legal persons. LLV fact sheet.

Auditor

The rule

Generally required; exceptions are for the authority, not this page.

At Digihub

On request

No fixed price like the GmbH. Quote via contact.

Not legal or tax advice. This page summarises the statute and LLV information (as of 3 November 2026). Binding are the Office of Justice, the tax administration and your legal or trustee adviser. We support a Stiftung on request (documents, coordination, seat at In der Specki 3), not through the agent flow; that path is for the LVC. Digihub does not file with the authority. Foundations are not a tax-avoidance story: a foundation above the company, when not a foundation.

What is a Stiftung in Liechtenstein?

A Stiftung is legally and economically independent purpose assets. The founder dedicates specified assets to a common-benefit or private-benefit purpose and names the beneficiaries. There are no members and no founder’s rights as in an Anstalt. Basis: Art. 552 §§ 1 to 41 PGR. Official overview: fact sheet on the Stiftung.

Formation is by a written foundation declaration (foundation deed / statutes); the founders’ signatures are certified. Some rules must sit in the statutes; others may sit in by-laws where the statute allows it. The authority does not draft deeds for you.

Typical uses of a Stiftung

Typical uses are purpose and succession beyond persons: holding shares in an operating company, a family foundation for a private circle, or a common-benefit foundation. These are separate legal persons — not a label on the same formation. Orientation without a tax promise: when a foundation sits above the company.

A family foundation (Familienstiftung) is a private-benefit foundation for a family circle. It is not an automatic tax cut and not a substitute for KYC. If the only purpose is “lower tax”, you are on the wrong page: when not to put a foundation on top.

An operating company with share capital: GmbH or AG. Shared innovation: the LVC. Founder’s rights and a flexible legal person: the Anstalt. Overview: legal forms.

Bodies: foundation council and auditor

The supreme body is the foundation council (Stiftungsrat). It manages the foundation, represents it and is responsible for fulfilling the purpose. It has at least two members; members may be natural or legal persons. Source: fact sheet on the Stiftung.

An auditor is the rule. Whether an exception applies in your case — for example for certain private-benefit foundations — is for the statute and the authority, not this page. We do not claim an exception we cannot evidence.

For registrable foundations Art. 180a PGR often applies to representation: at least one authorised member with an EEA link and a trustee licence, with the exceptions in para. 3. Digihub offers or arranges the legally required representative; we do not name a trustee firm. Guide: When do you need a trustee?.

Commercial register or deposit

Not every Stiftung appears in the public commercial register.

Common-benefit foundations must be registered and obtain legal personality on registration.
Private-benefit foundations that conduct a commercial trade on a special statutory basis must also be registered.
Other private-benefit foundations — including typical family foundations without a commercial trade — deposit a formation notice with the Office of Justice within 30 days of formation. They come into existence when the formation act is completed. Voluntary registration remains possible.

Source: fact sheet on the Stiftung. Deposit is not a substitute for KYC and not anonymity. More on the register: Liechtenstein commercial register.

Forming a Stiftung: six steps

1
Clarify purpose and circle
Common-benefit or private-benefit, family foundation or holding above a company, who the beneficiaries are. Statutes, registration or deposit and the bodies depend on that. Comparison: a foundation above the company.
2
Check the name if you will register
For a registrable or voluntarily registered foundation, have the name checked before filing: info.hr.aju@llv.li. Existing names in the Firmenindex. Background: name check under Art. 1016 PGR.
3
Appoint the foundation council
At least two members. Acceptance of office, representation and — where Art. 180a PGR applies — a qualified member or a licensed trustee.
4
Foundation deed and capital
Written foundation declaration with certified signatures. Minimum capital CHF 30,000, fully paid in or contributed, or EUR or USD 30,000. Cash or contribution in kind. Source: LLV fact sheet.
5
Auditor if required
Auditor’s letter of acceptance unless a documented exception applies. The authority and the foundation documents decide, not the chat.
6
Registration or deposit
Registrable foundations: file with the Office of Justice, Giessenstrasse 3, 9490 Vaduz. Private-benefit foundations that need not register: deposit the formation notice within 30 days. The LLV does not publish a fixed processing time. Guidance and forms are at the authority.

Documents for forming a Stiftung

According to the fact sheet on the Stiftung, the pack typically includes:

Foundation deed (statutes) with certified signatures of the founders
By-laws, if you want rules outside the statutes and the law allows it
Application for registration or a formation notice for deposit
Acceptance by the foundation council
Proof of capital paid in or contributed
Auditor’s letter of acceptance if an auditor is required
Seat and service address

The Office of Justice sets the exact list for your case.

Costs: one-off and recurring

There is no fixed Stiftung price on Pricing. We quote the Digihub service on request, not at the GmbH fixed price of CHF 1,000. Official fees are set by the authority; we do not invent a register or deposit fee that is not on the pricing page. The capital remains foundation assets.

One-off

Item	Amount	Source
Foundation capital (remains foundation assets)	At least CHF 30,000	LLV fact sheet
Registration or deposit, certification	On request / authority	Pricing
Trustee under Art. 180a (only where needed and without your own qualified member)	about 5,000 per year (guide value)	Pricing
Digihub formation service	Price on request	Contact

Recurring

Item	Amount	Source
Corporate income tax of registered legal persons	12.5% of taxable net income, where SteG applies	SteG Art. 61
Minimum corporate income tax	CHF 1,800 per year, creditable, where SteG applies	SteG Art. 62
Trustee mandate, domicile, bookkeeping, audit	On request	–

Not tax advice and no promise that a foundation lowers tax. Which tax rules apply to common-benefit or private-benefit foundations is for the tax administration. The incorporation cost calculator covers GmbH, AG and LVC; for the Stiftung the quote applies.

Seat and premises

The seat belongs in the foundation documents. By agreement, In der Specki 3, 9494 Schaan (near Vaduz) can be the seat and service address under an agreement. Private Offices are available (from CHF 549 / month). Without an agreement the address is not your seat: myth: copying the Specki address. More: registered office and business address.

Stiftung vs. Anstalt vs. GmbH

Topic	Stiftung	Anstalt	GmbH
Minimum capital	CHF 30,000, fully paid in	CHF 30,000, fully paid in	CHF 10,000, fully paid in
Supreme body	Foundation council (at least 2)	Founder’s rights or board	Members / board
Register	Entry or deposit	Commercial register mandatory	Commercial register mandatory
Fits	Purpose, family, holding	Flexible structure, holding	Solo founders and SMEs
At Digihub	On request	On request	Incorporation service CHF 1,000 one-time

Sources: PGR; form an Anstalt, form a GmbH, legal forms.

Frequently asked questions about forming a Stiftung in Liechtenstein

How much capital does a Stiftung in Liechtenstein need?

At least CHF 30,000, fully paid in or contributed; alternatively EUR or USD 30,000. Source: fact sheet on the Stiftung.

Must every Stiftung be on the commercial register?

No. Common-benefit foundations and private-benefit foundations with a commercial trade must be registered. Other private-benefit foundations deposit a formation notice within 30 days; they may register voluntarily. Source: LLV fact sheet.

What is a family foundation in Liechtenstein?

A private-benefit foundation for a family circle. It follows the same PGR chapter as other foundations. Deposit rather than public registration is typical if no commercial trade is conducted. It is not a tax-avoidance story.

What does it cost to form a Stiftung in Liechtenstein?

Foundation capital is at least CHF 30,000. We quote the Digihub service on request, not at the GmbH price of CHF 1,000. Official fees, certification, a representative and an office come on top depending on the case. Guide values where we have them: Pricing. Quote: contact.

How many people does the foundation council need?

At least two members, natural or legal persons. Source: fact sheet on the Stiftung.

How long does Stiftung formation take?

The LLV does not publish a fixed processing time. For deposit, the formation notice is due within 30 days of formation. We promise no date.

Does digihub form my Stiftung?

We support the formation on request: documents, coordination, a seat at In der Specki 3, arranging the legally required representative. Not through the agent flow and without a fixed price. Quote via the contact form.

A non-binding quote for your Stiftung

Write briefly what purpose the foundation should have, whether it is meant to be common-benefit or private-benefit (for example a family foundation) and where the founders live. You will get a non-binding quote. Official fees and capital are separate.

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Content from digihub.li · reviewed 3 November 2026.

Form a Stiftung in Liechtenstein