Nominee shareholders and directors are allowed in Liechtenstein. Shareholder names are not in public records and you can issue bearer shares.

Liechtenstein only grants 72 residency permits to citizens of the European Economic Area (EEA), and 16 of those permits are for people not working in Liechtenstien. That’s because most people working in Liechtenstein cannot live there. The government awards half of those permits themselves and the other half are administered through a lottery. The restrictions are even stricter for Swiss citizens, with 12 going to Swiss citizens working in Liechtenstein and the other five going to people not working there. Other non-EEA citizens can only obtain work permits if they are specialists, managers or qualified professionals who have extensive work experience or have completed an apprenticeship. These permits are valid for five years and after that time they can apply for permanent residency or settlement status.

Every commercial entity needs a director that is a resident of Liechtenstein. Foreigners can own all shares of a limited liability corporation (LLC) in Liechtenstein. 

While the overall corporate income tax is 12.5%, a commercial IP-company in Liechtenstein can enjoy a tax rate of only 2.5% on global earnings from designs, patents and trademarks. You must register all IP in an international IP registry. Commercial asset management companies in Liechtenstein will not have to pay any withholding or capital gains taxes. There is also no tax liability for profits coming from foreign permanent entities, capital gains and dividends. 

Liechtenstein is a country known for a robust offshore finance sector, especially in trusts and foundations. In fact, trust enterprises in Liechtenstein are not taxed. Non-residents may open bank accounts in Liechtenstein but most banks there require you deposit a significant amount to open the account and you will have to pay high fees as well.