• Liechtenstein Tax Features

  • Taxable Basis
    Liechtenstein tax resident companies are taxed on their worldwide income (except profits from foreign branches and foreign immovable property, which are exempt) whereas non-Liechtenstein tax resident companies are taxed on income generated in Liechtenstein

    Taxable Period
    Calendar year

    Corporation Tax Rate(s)
    12.5%

    Ordinary Tax Losses
    Can be carried forward indefinitely with a limitation on utilisation each year of 70%. No carry back

    Capital Gains
    Taxable except for gains on the disposal of shares in domestic or foreign participations and foreign real estate

    Capital Gains Tax Rate(s)
    12.5% except for domestic real estate (2% - 14% depending on the amount of the gain)

    Capital Losses
    No specific rule in the legislation

    Stamp Duty
    Yes

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    Yes

    VAT Standard Rate
    8%

    VAT Reduced Rate(s)
    3.8% and 2.5%

    VAT Registration Threshold
    CHF 100,000

    VAT Filing & Payment
    Quarterly

Compare Liechtenstein to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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