The Stock Corporation

The provisions regarding the stock corporation are laid down in in Art. 261 ff PGR.

At the international level, the stock corporation is the most widely-recognised legal form. When the Principality of Liechtenstein joined the European Economic Area, the legal framework for the stock corporation was brought into line with applicable EU law.

The possible purpose of the stock corporation covers all types of economic activity within the framework of the applicable statutory regulations, in particular

  • international commercial transactions,
  • property transactions,
  • function as (intermediary) holding company.

The stock corporation is a legal entity and is registered in the Public Register.

Under the articles of association, the minimum capital for a stock corporation is CHF 50,000.00 and must be deposited in cash at the time of formation.

The supreme body of the stock corporation is the shareholder’s meeting. The shareholders have a right to the profits and any possible liquidation proceeds of the stock corporation.

In addition to registered shares, bearer shares may also be issued.

The executive board, made up of one or more members, conducts the business and represents the stock corporation externally. The members of the board represent the stock corporation solely or jointly.

The resolution of the supreme body to dissolve the establishment is followed by the liquidation. The deletion from the Public Register can take place after a fixed period of six months at the earliest.

The stock corporation is obliged to keep accounts and must appoint an auditor. The balance sheets and notes assessed by the auditors must be submitted to the Public Register of Liechtenstein within 12 months of the end of the fiscal year, and may be inspected by third parties.

Neben der liechtensteinischen Aktiengesellschaft kennt das liechtensteinische Recht auch die Europäische Aktiengesellschaft (S.E., Societas Europaea).

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