🇱🇮 Tax Overview — Liechtenstein

Joint-Stock Company / Establishment (Anstalt) (AG / Anstalt)

The corporate income tax rate is 12.5% on net taxable income. A minimum tax of CHF 1,800/year applies regardless of profitability. Dividends received from qualifying participations (at least 10% ownership or CHF 1 million value) are exempt from tax under the participation exemption. Capital gains on the disposal of qualifying participations are also exempt. There is no withholding tax on dividends, interest, or royalties paid by Liechtenstein entities — a significant advantage for holding and IP structures. VAT is 8.1% (aligned with Switzerland under a customs union). The coupon tax (Couponsteuer) of 4% was abolished in 2011. Liechtenstein foundations (Stiftung) are subject to the same 12.5% corporate tax if they conduct commercial activities; pure asset-holding foundations pay the CHF 1,800 minimum. The tax system is designed to attract holding companies, IP structures, and private wealth vehicles.