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Foundation & Leadership
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Central corporate service
- Founding a company in Liechtenstein
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GDL provision (self-employed or with seconded employees)
- GDL provision within the scope of the Trade Act
- GDL provision in the field of employment agency and staffing services
- GDL provision of architects, construction managers and engineers in the construction industry
- GDL provision within the scope of the Mortgage and Real Estate Lending Act
- GDL provision in the peddling and itinerant trades
- GDL provision in industries outside the jurisdiction of the Office of National Economy
- Lead
- Handover & Dissolve
- Associations
- Recognition of professional qualification
- Start-Up Scene
- Commercial register (HR)
- Shareholder rights
- Foreign business
- Foundation Supervisory Authority (STIFA)
- Register of Beneficial Owners (VwbP)
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Central corporate service
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Human Resources
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Apprentice training
- Information for Vocational Trainers
- Coordination office for young top athletes
- Education Report
- Expert individual guidance FiB
- General location determination
- Training Company Portal
- Apprenticeship association
- Apprenticeship contract
- External or Industry courses
- Requirements for the training of apprentices
- Vignette for host company
- Mutterschaft
- Reporting obligation
- Insurance
- Workplace health promotion (BGF/BGM)
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Apprentice training
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Taxes, duties & insurance
- Direct taxes legal entities
- eTax / electronic tax return
- Self-disclosure
- Wage/withholding tax
- Value added tax
- Real estate gains tax
- Double taxation agreement
- Information exchange
- Stamp duties (issue tax, turnover tax)
- Health insurance
- Accident insurance
- Short-time work compensation
- Bad weather compensation
- Employee benefits
- Social security obligation
- Tourism Tourist taxes / registration
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Safety & Security
- Disasters and emergency
- Food and consumer protection
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Occupational safety
- Working in the vicinity of high-pressure lines
- Working and rest times
- Work equipment
- Personal Protective Equipment (PPE)
- Jobs
- Workspaces and environmental factors
- Occupational safety with a system
- Pressure equipment
- Legal basis
- MAK values
- Planning approval for commercial and industrial buildings and remodeling of workplaces/operating permit
- Psychosocial risks
- Rights and obligations of employers and employees
- Special protection provisions
- Radiation protection
- Construction work
- Site coordination
- Innkeeper exam
- Consumer Protection
- Market monitoring
- Funding & Promotion
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Construction, Environment & Real Estate
- Waste disposal
- Building application environmental protection
- Biological safety
- Building permit - eBuilding application
- Chemicals
- Energy use
- Energy / Energy Office
- Water protection
- Land transfer
- Agriculture
- State forestry enterprise
- Noise
- Nature, landscape
- Natural hazards
- Hazardous materials, incidents
- Dangerous Goods Officer
- Radiation
- Environmental impact
- Land and property
- Tangible & intangible goods
- Register & Cadastre
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Trade in goods & services
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Cross-border services from abroad
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Posting of employees
- Provisions on working and employment conditions to be complied with
- Reporting requirements
- Documents to be submitted and other obligations to cooperate, controls and enforcement costs
- Liability and obligations of the Liechtenstein client as an entrepreneur
- Administrative criminal proceedings, fines, posting ban and publication
- Remedies and procedures for civil enforcement for disputes arising out of the employment relationship
- Contact points
- List of sanctions pursuant to Art. 7 Para. 4 EntsG
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GDL provision (self-employed or with seconded employees)
- GDL provision within the scope of the Trade Act
- GDL provision in the field of employment agency and staffing services
- GDL provision of architects, construction managers and engineers in the construction industry
- GDL provision within the scope of the Mortgage and Real Estate Lending Act
- GDL provision in the peddling and itinerant trades
- GDL provision in industries outside the jurisdiction of the Office of National Economy
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Posting of employees
- Default Interest in Payment Transactions
- Export support for SMEs
- Import and export of foodstuffs, utility articles and products of animal origin
- Movement of Goods, Customs and Origin
- Swiss company identification number (UID)
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Cross-border services from abroad
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Reporting obligations & authorizations
- Residence, migration and integration
- Tourist taxes / registration
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Cross-border services from abroad
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Posting of employees
- Provisions on working and employment conditions to be complied with
- Reporting requirements
- Documents to be submitted and other obligations to cooperate, controls and enforcement costs
- Liability and obligations of the Liechtenstein client as an entrepreneur
- Administrative criminal proceedings, fines, posting ban and publication
- Remedies and procedures for civil enforcement for disputes arising out of the employment relationship
- Contact points
- List of sanctions pursuant to Art. 7 Para. 4 EntsG
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GDL provision (self-employed or with seconded employees)
- GDL provision within the scope of the Trade Act
- GDL provision in the field of employment agency and staffing services
- GDL provision of architects, construction managers and engineers in the construction industry
- GDL provision within the scope of the Mortgage and Real Estate Lending Act
- GDL provision in the peddling and itinerant trades
- GDL provision in industries outside the jurisdiction of the Office of National Economy
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Posting of employees
- Market Surveillance
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Economic Affairs / Trade Law
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Architects, construction managers and engineering professions in the construction industry (BWBG)
- New granting of a license for a profession according to the Construction Professions Act
- Managing director new appointment
- Additional profession for an existing permit
- Reprinting of a permit under the Construction Professions Act
- Cancellation of a permit under the Construction Professions Act
- Commission for architects and other qualified professions in the building industry
- Construction Occupation Registry
- Interpreter Permits
- Innkeeper exam
- Trade practice with branch office
- Freight and passenger transport
- Peddling licenses
- Credit intermediary - Mortgage and Real Estate Credit Act
- International trade legitimation card
- Package tour
- Private employment agencies/staffing agencies (AVG)
- Sunday and holiday rest/shop closing time
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Architects, construction managers and engineering professions in the construction industry (BWBG)
- Transfer & dissolution of a company
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Industries, Professions & Associations
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Health professions / remedies
- Pharmacist
- Doctor
- Optician
- Chiropractor
- Dental Hygienist
- Druggist
- Occupational Therapist
- Nutritionist
- Midwife
- Laboratory medical diagnostician
- Speech therapist
- Medical masseur
- Naturopath
- Osteopath
- Nursing specialist
- Physiotherapist
- Psychologist
- Psychotherapist
- Dentist
- Doctors societies
- Health professions societies
- Temporary or occasional cross-border exercise of the profession in Liechtenstein
- Remedy
- Drugs
- Narcotics
- Medical Devices / In Vitro Diagnostic Medical Devices
- Blood and blood products
- Tissues and cells
- Radiation protection
- Electronic health dossier
- Veterinarians and other animal health professionals
- Reporting incidents with dogs
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Animal husbandry and care
- Activities requiring a permit for animals
- Keeping of animals subject to authorization
- Registration of animals and animal husbandry
- Farm animals and horses
- Animal welfare
- Animal health and diseases
- Animal transport
- Animal welfare notification to the ALKVW
- Emergency slaughter
- Carcass disposal
- Animal Welfare Officer
- Collective labor agreements declared generally binding
- Associations and contacts
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Health professions / remedies
Proxy advisors
1. Scope
Proxy advisors are legal persons who, on a professional and commercial basis, analyse the corporate disclosure and, where relevant, other information of listed companies with a view to informing investors' voting decisions by providing research, advice or voting recommendations that relate to the exercise of voting rights.
Articles 367h to 367l PGR apply to proxy advisors which
- have their registered office in Liechtenstein or
- if they have neither a registered office in Liechtenstein nor in another EEA Member State, have their head office in Liechtenstein or
- if they have neither a registered office nor a head office in Liechtenstein or in another EEA Member State, have an establishment in Liechtenstein,
as well as
provide services to shareholders with respect to shares of public limited companies listed in the EEA which have their registered office in an EEA Member State.
2. Obligations of proxy advisors
Compliance with a code of conduct
Proxy advisors are required to comply with a code of conduct. They must declare that this code of conduct has been complied with or whether the recommendations of the code of conduct have been deviated from and what measures have been taken instead. In the case of non-compliance with the code of conduct, an explanation why this is the case must be given.
This information must be published on the website of the proxy advisor.
Transparency obligations of the proxy advisor
In addition, proxy advisors must publish certain information enumerated in the law (see Art. 367l para. 2 PGR). In addition, they must inform their clients without delay of any actual or potential conflicts of interest and of any corresponding countermeasures, i.e. steps they have taken to eliminate, mitigate or deal with the conflicts of interest.
3. Supervision of compliance with the obligations of proxy advisors
The auditor or the audit office of the proxy advisor shall verify, as part of the annual statutory audit or review requirement, whether the obligations have been complied with by the proxy advisor and shall confirm this by means of an audit report. If the auditor or audit office identifies deficiencies in the course of the audit, a corresponding report shall be submitted to the Office of Justice.
Compliance with the obligations must be declared by the company to the auditor or audit office using the form provided by the Office of Justice. The form can be downloaded from the following link:
Laws
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Durchführungsverordnung (EU) 2018/1212 der Kommission vom 3. September 2018 zur Festlegung von Mindestanforderungen zur Umsetzung der Bestimmungen der Richtlinie 2007/36/EG des Europäischen Parlaments und des Rates in Bezug auf die Identifizierung der Aktionäre, die Informationsübermittlung und die Erleichterung der Ausübung der Aktionärsrechte
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Gesetz vom 7. Mai 2021 über die Abänderung des Bankengesetzes
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Gesetz vom 7. Mai 2021 über die Abänderung des Personen- und Gesellschaftsrechts
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Richtlinie (EU) 2017/828 des Europäischen Parlaments und des Rates vom 17. Mai 2017 zur Änderung der Richtlinie 2007/36/EG im Hinblick auf die Förderung der langfristigen Mitwirkung der Aktionäre
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Verordnung vom 30. November 2021 über die Abänderung der Verordnung zum Personen- und Gesellschaftsrecht
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