A brief Guide to Domicile Relocation to and from Liechtenstein
Josef Bergt
2023
In the complex landscape of corporate law, the relocation of a company's registered domicile is a significant process that carries substantial legal implications. In the Principality of Liechtenstein, the process of relocating a company's registered domicile from and to the country is governed by a set of detailed regulations. This article aims to provide a brief overview of these regulations, elucidating the intricacies of registered domicile relocation in Liechtenstein.
Relocating a company's registered domicile from abroad to Liechtenstein involves the transfer of a non-domestic legal entity to Liechtenstein without dissolution abroad and new setup in Liechtenstein. This process requires the approval of the Office of Justice and the submission of several certified documents with Hague Apostille, including
- an extract from the commercial register at the place of the previous registered domicile,
- a copy of the previously valid articles, and
- a resolution of the competent managing body concerning the planned registered domicile relocation;
- confirmation that the relocation of the registered domicile is admissible under the foreign law.
On the other hand, a domestic legal entity can relocate its registered domicile from Liechtenstein to another country without dissolution, subject to the approval of the Office of Justice. The approval of the planned transfer of the registered domicile must be applied for at the Office of Justice and will be granted or refused by the latter by means of an order. Several documents must be submitted for this process, including
- a confirmation that the planned relocation of the registered domicile is admissible pursuant to the law of the country of destination,
- a resolution of the competent managing body concerning the planned registered domicile relocation;
- Confirmation that the creditors of the company have been publicly been informed and called upon to file any claims with reference to the impending company relocation, whereas a one-time call to creditors is sufficient;
- Credible demonstration that the claims of creditors have been adequately secured if they are entitled to such security or collateral;
- Reviewed financial statements of the last financial year including the auditor’s report;
- certification by the Liechtenstein Tax Administration that all taxes due have been settled; and
- a resolution of the responsible managing body on the planned relocation of the registered domicile.
Source: Factsheet AJU/ h70.017e.01
Executive Summary:
- Relocating a company's registered domicile from abroad to Liechtenstein involves the transfer of a non-domestic legal entity to Liechtenstein without dissolution abroad and new setup in Liechtenstein.
- The process of relocating a company's registered domicile from abroad to Liechtenstein requires the approval of the Office of Justice and the submission of several documents.
- A domestic legal entity can relocate its registered domicile from Liechtenstein to another country without dissolution, subject to the approval of the Office of Justice and the existence of the legal form in the foreign jurisdiction.
- The approval of the planned transfer of the registered domicile from Liechtenstein to another country must be applied for at the Office of Justice and will be granted or refused by the latter by means of an order.
- Several documents must be submitted for the process of relocating a company's registered domicile from or to Liechtenstein, including a confirmation that the planned relocation of the registered domicile is admissible pursuant to the law of the country of destination, and a resolution of the responsible managing body on the planned relocation of the registered domicile. Also, creditors claims and taxes have to be secured and paid for.
