The stock corporation is regulated in Art. 261 ff PGR.
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, in particular for international commercial and property transactions, for intellectual property rights or for holding purposes.
The stock corporation is a legal entity and is registered in the Public Register.
The statutory minimum capital of the stock corporation amounts to CHF 50,000.00 and has to be paid in in full 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.
Liechtenstein does accept to issue registered as well as bearer shares. Since 2014 bearer shares have to be deposited with a licensed local custodian.
The business of the stock corporation is done by the members of the board, comprising one or more members and represent the company solely or jointly.
The liquidation of a stock corporation requires a resolution of the supreme body. 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 15 months of the end of the fiscal year, and may be inspected by third parties.
The European stock corporation (S.E., Societas Europea) is known by Liechtenstein law as well.