Corporate tax law for an attractive tax location in Liechtenstein
Legal entities
The following taxation applies to legal entities:
- Income tax rate of 12.5% of taxable net income
- Equity capital interest deduction of 4%
(thereby reducing the effective tax rate)
- Minimum income tax of CHF 1,800 per advance payment
(provided that the average balance sheet total of the last three years amounts to more than CHF 500,000)
- Tax exemption for
Capital tax
Coupon tax
Dividends, capital and liquidation profits on investments
Distribution surcharge - Loss carried forward unlimited in time
- International group taxation
- Tax concessions for income from intellectual property rights
(Special tax concessions for income from intellectual property rights: 80% of this income, for example income from research and development activities, is exempted from tax.)
- Special provisions for Private Asset Structures (PAS)
(Structures managing these assets include predominantly foundations, establishments and trusts. Certain conditions must be satisfied for PAS, in particular they are not permitted to engage in any economic activity.)
Value-added tax in Switzerland and Liechtenstein
On the basis of international agreements between Liechtenstein and Switzerland, the territories of the two states form a common “value-added tax inland”. Further Information