Christoph Bruckschweiger
Martin Gstoehl
Benedikt König
Karl Mumelter
Helene Rebholz
Florian Zechberger

When the Stakes
Are High.

Paragraph7 is the law firm for complex disputes, financial regulation, trust and foundation structures, and digital assets. We advise clients where legal precision, strategic judgment, and decisive action matter most.

Our reputation is built on client results and peer recognition. Paragraph7 is recognised by Chambers Europe for its work in Corporate/Commercial and Dispute Resolution.

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Capital Increase by Contribution in Kind: Cross-Border Contribution of a Shareholding to a Holding Company in Liechtenstein

Our lawyers in Liechtenstein structured and carried out a complex cross-border transaction under Liechtenstein company law.

Background: Reorganising a Holding Structure We advised a holding company in Liechtenstein and its shareholders on reorganising their group structure. At the heart of the mandate was a capital increase by contribution in kind. All shares in a foreign company were contributed to the holding company, which is a Liechtenstein Aktiengesellschaft (stock corporation). In return, the former shareholders of the foreign company received the newly issued shares.

Legal Complexity: PGR, Trust Arrangements and Business Valuation The transaction required the Liechtenstein law side and the law of another jurisdiction to be closely sychronised. The shares had been held by a trustee for many years. That trust arrangement therefore had to be disclosed and brought to an end on a legally secure basis. The transaction also involved an independent business valuation and an expert report under Art. 296 PGR. It also had to be aligned with a pending tax ruling procedure. A share split before the capital increase ensured that the shareholding ratios were reflected exactly. We also had to take account of voting exclusions, anti-dilution protection and the existing shareholders’ subscription rights.

Our Expertise: Coordination and Execution from a Single Source As a Liechtenstein law firm specialising in Corporate Law, Restructuring and M&A, Paragraph 7 prepared the complete transaction documentation. We worked closely with valuation experts, the auditors and foreign counsel. We also liaised especially closely with the Liechtenstein Commercial Register so that the capital increase could be registered on time. The registrations abroad were to follow afterwards. We took care of the notarization of the extraordinary general meeting. Conditions precedent set the order in which the steps had to be taken in both jurisdictions.

Outcome for Our Clients The transaction was completed under considerable time pressure to avoid a delay of a full year. Our clients now have a simpler, transparent holding structure governed by Liechtenstein law. The existing shareholding ratios are now optimised.

The transaction was handled by our partner Christoph Bruckschweiger

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Client testimonials from Chambers Europe 2026

„They are client focused and very responsive.”
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„Christoph is a very experienced lawyer and his client service is excellent.”
„Helene has excellent know-how, shows quick comprehension and always works in the interests of the client.”
„They are knowledgeable and good to work with.”
„They have a very strong, young and motivated team.”
„We received extremely fruitful assistance from Christoph.”
„Their partners are very experienced and can handle very complicated cases.”
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„Peter is a living legend and a legal genius.”
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„Helene is very knowledgeable and has vast expertise in her field of work.”