Foundation of a Limited Liability Company (LLC., LTD.) in Liechtenstein

Legal Structure

A Limited Liability Company (LLC., Ltd.) in Liechtenstein is a commercial company with its own legal personality. It may consist of one or more than one sharehol- der. The assets of a Limited Liability Company (LLC., Ltd.) in Liechtenstein are wholly liable for the company‘s liabilities.

A Limited Liability Company (LLC., Ltd.) in Liechtenstein may be formed, as may a Public Limited Company (PLC., Corp.) in Liechtenstein, for the pursuit of com- mercial or non-commercial purposes.

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Foundation

A Limited Liability Company (LLC., Ltd.) is formed through the filing of the formation deed and the articles of association to the competent Liechtenstein authority. It is not required that the founding member(s) of a Limited Liability Company (LLC., Ltd.) be present at the filing of the aforementioned documents. A Limited Liability Company (LLC., Ltd.) officially comes into existence upon its registration in the Commercial Register.

Minimum Capital

For the formation of a Limited Liability Company (LLC., Ltd.) in Liechtenstein, a minimum of 30.000 Swiss Francs or Euros or US. Dollars must be contributed to its capital at the time of formation. The said contribution may be in the form of cash or non-cash contribution. The initial contribution of each shareholder must amount to at least 50 Swiss Franks and may not be reclaimed. Where the initial contribution is in the form of a non-cash contribution, 100% must be paid in.

Organisation

General Meeting

A Limited Liability Company (LLC., Ltd.) must hold a General Meeting at least once per year.

Managing Director

The General Meeting of a Limited Liability Company (LLC., Ltd.) in Liechtenstein appoints the Managing Director.

Appointment of an Auditor

A Limited Liability Company (LLC., Ltd.) in Liechtenstein must appoint an auditor.

Liquidation

The earliest point at which a Limited Liability Company (LLC., Ltd.) can be liqui- dated is after the expiry of a period of six months following the issuing of the third notice to the creditors

Tax Structure of a Limited Liability Company (LLC., Ltd.) in Liechtenstein

Stamp duty in the form of a sales charge of 1% must be paid by a Limited Lia- bility Company (LLC., Ltd.) in Liechtenstein when it is formed and, secondly, if there is an increase in its capital. Notwithstanding this, no stamp duty requires to be paid on the first one million Swiss Francs.

In addition, a Limited Limited Company (LLC., Ltd.) in Liechtenstein is required to pay corporate income tax at a single rate of 12.5 % annually. Furthermore, following the introduction of the Private Asset Structure (PAS), Limited Limited Companies (LLC., Ltd.) in Liechtenstein which satisfy the appropriate require- ments set out in Liechtenstein’s tax statute of January 1st, 2011, are required only to pay income tax of 1,200 Swiss Francs.

Following Liechtenstein‘s tax reform, the Capital and Coupon taxes have been abolished. Furthermore, tax is not payable on dividends or capital gains made through liquidation- or sale proceeds.

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