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Companies |
Foundation | Establishment | Stock corporation | Trust/ trust company | Foreign companies
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,
- financial transactions,
- property transactions
In contrast to the foundation and the establishment, the stock corporation consequently tends to be dedicated to commercial purposes.
The stock corporation is a legal entity and is registered in the Public Registry of Liechtenstein.
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 of the stock corporation and represents this externally.
The stock corporation is obliged to keep accounts and must appoint an auditor. The balance sheet and notes assessed by the auditors must be submitted to the Public Registry of Liechtenstein within 6 months of the end of the fiscal year, and may be inspected by third parties.
Under the articles of association, the minimum capital for a stock corporation is CHF 50,000.00 or the corresponding sum in a foreign currency; this must be deposited in cash at the time of foundation.
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