Private asset structure (PVS), application
Submission
The application can be submitted electronically without a signature.
General remarks:According to current legislation, applications must be signed by the person submitting the application. With a view to the greatest possible customer orientation and efficient and simple business processing, the office is dispensing with the signature in this case and instead offering the option of electronic submission using a form and without a signature. The signature can be requested subsequently if necessary.
Prerequisites
This application can only be submitted by legal entities that do not carry out any economic activity and are subject to the restrictions of Art. 64 SteG.
Necessary documents and information
The client number (PEID number) must be stated when the application is recorded (HR number e.g. FL-0001.234.567-8 = client number 1234567) No documents must be enclosed with the application, with the exception of the confirmation of independence in accordance with point 6.2 of the application. However, the Fiscal Authority reserves the right to subsequently request documents such as articles of association, annual accounts/statements of assets, minutes of meetings, etc. (see Art. 37 SteV).
Note
The following legal regulations/information sheets must be observed:
- http://www.llv.li/pdf-llv-stv-jp_mb_pvs.pdf
- http://www.llv.li/pdf-llv-stv-np_mb_besteuerung_stiftungen_beguenstigte.pdf
- http://www.gesetze.li (SteG Art. 64 and SteV Art. 37)
Contact
Fiscal Authority
Postal address
Aeulestrasse 38
P.O. Box 684
9490 Vaduz
Visitor address
Aeulestrasse 38
9490 Vaduz
Opening hours
Counter
Monday to Thursday
08.30 - 11.30
13.30 - 16.00
Friday
08.30 - 11.30
Closed in the afernoon
Office
Monday to Friday
08.00 - 11.30
13.30 - 16.30
Holidays and off-duty days