Financial statements from Liechtenstein

Schmidt & Schmidt offers financial statements from Liechtenstein in electronic form and their translations into English.

According to law, most companies in Liechtenstein must submit annual financial statements. These data are reported in electronic form. Depending on the company’s size the law requires different amounts of data to be published.

Reporting of financial statements in Liechtenstein is subject to the Personnel and Companies Act and other regulations.

In Liechtenstein, both the IFRS and national accounting standards are used. Companies participating in stock exchange are obliged to use the IFRS only. However, small companies use simplified accounting standards.

Financial statements in Liechtenstein are filed to justice authorities and published in an official electronic bulletin (Elektronisches Amtsblatt).

Filing of full financial statements is mandatory for:

• Limited liability companies
• Partnerships limited by shares
• Joint-stock companies
• European companies

Large and medium-sized companies compile and publish full financial statements.

Financial statements must be filed within 15 months after the end of the financial year.

Full annual financial statement includes:

• Balance sheet
• Profit and loss report
• Income report
• Notes
• Auditor’s report

Financial statements provide detailed information about a company’s financial state, solvency and performance of an enterprise.

Depending on the size of the enterprise, its financial statement can contain up to several hundred pages.

Financial statements are provided by justice authorities of Liechtenstein. However, according to national law, detailed information is provided only after a confirmation of legitimate interest.

Financial statements can provide valuable information about potential business partner which can be used for making decisions like purchasing capital shares or goods or taking legal action to collect debts.

To obtain financial statements of a specific company, its full name and registration number are required.

Financial statements from the trade register are public, but are provided for a fee.

Financial statements are provided in accordance with the legislation of Liechtenstein and legal requirements on personal data protection.

On our website, you can make a preliminary request if a certain company’s financial statements are obtainable.