Liechtenstein
12.5%
Impôt sur les sociétés
1–3 weeks
Délai de création
CHF 30,000 for AG; CHF 30,000 for Anstalt
Capital minimum
100%
Propriété étrangère
Liechtenstein occupies a unique position: it is a microstate with a 12.5% corporate tax rate, no withholding taxes, and full EEA/EFTA membership — providing EU single market access that pure offshore jurisdictions cannot offer. The Anstalt (establishment) and Stiftung (foundation) are legal forms unique to Liechtenstein law, offering unmatched flexibility for asset protection, succession planning, and private wealth structuring. Liechtenstein has also positioned itself as a leading blockchain jurisdiction through the TVTG (Token and Trustworthy Technologies Act), attracting crypto-asset and tokenisation businesses. For holding companies and IP structures, the combination of 12.5% tax, participation exemptions, zero withholding taxes, and EEA passporting is highly competitive. The trade-offs are the mandatory trustee requirement, German-language documentation, and higher cost relative to Caribbean offshore alternatives.
- High-net-worth families and family offices using foundations (Stiftung) for asset protection and succession
- Blockchain and fintech companies seeking regulation under the TVTG (Blockchain Act) with EEA passporting
- Holding companies and IP structures wanting 12.5% CT with zero withholding taxes and EEA access
- Private banks and asset managers leveraging Liechtenstein's EEA financial services passport
Liechtenstein is a structuring jurisdiction, not an operational base for most businesses. The mandatory trustee/representative requirement adds CHF 5,000–20,000/year in ongoing costs. Minimum capital requirements (CHF 30,000–50,000) and professional fees make Liechtenstein significantly more expensive than BVI or Seychelles for simple holding structures. The value proposition is strongest when you specifically need the combination of low tax, zero withholding taxes, and EEA single market access — or when using Liechtenstein-specific vehicles like the Stiftung or Anstalt.
En un coup d'œil
Structures juridiques disponibles
Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: 2–4 weeks
Liechtenstein has three major banks: LGT (owned by the Princely Family), VP Bank, and Liechtensteinische Landesbank (LLB). All three are well-capitalised, conservative, and specialise in private banking and wealth management. Corporate account opening for Liechtenstein entities is straightforward when facilitated by a licensed trustee. Banks conduct thorough KYC aligned with Liechtenstein's Due Diligence Act. Minimum deposit requirements vary but typically start at CHF 50,000–100,000 for corporate accounts. CHF-denominated accounts are standard, with multi-currency options. Liechtenstein banks are experienced with holding structures, foundations, and blockchain-related businesses.
Visas et immigration
Liechtenstein is an EEA member but has negotiated a quota system limiting new residents. There is no formal entrepreneur, digital nomad, or golden visa programme. EEA nationals can apply for residence but are subject to the annual quota. Non-EEA nationals require a residence permit, which is extremely limited — Liechtenstein grants very few new residence permits each year. In practice, most foreign founders structure through Liechtenstein using a local trustee without relocating. Physical presence is not required to form or maintain a Liechtenstein entity.
Erreurs courantes
Using Liechtenstein as a cheap offshore jurisdiction
Fix: Liechtenstein is not cheap. The mandatory trustee, minimum capital, and professional fees make total annual costs CHF 10,000–30,000+. If you need a simple zero-tax holding structure, BVI or Seychelles are far less expensive. Liechtenstein's value is in its EEA access, zero withholding taxes, and unique legal vehicles (Stiftung, Anstalt).
Ignoring the substance requirements for tax treaty benefits
Fix: While Liechtenstein does not have formal economic substance rules identical to the Crown Dependencies, the tax treaty network and EEA membership require genuine activities to qualify for benefits. A shell entity with no management or decision-making in Liechtenstein may be challenged by foreign tax authorities under treaty anti-abuse provisions.
Assuming a Liechtenstein foundation (Stiftung) is automatically tax-exempt
Fix: Liechtenstein foundations that conduct commercial activities are subject to the standard 12.5% corporate tax. Only foundations that exclusively hold and manage private assets (no commercial activity) benefit from the minimum tax of CHF 1,800/year. Structure the foundation's activities carefully with a local tax adviser.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.