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Tax law

Liechtenstein has a modern, attractive and internationally recognized tax system. Legal entities are taxed with a uniform, proportional income tax (flat tax) in the amount of 12.5% with the possibility of a deduction of equity interest. A capital tax is waived.

Legal entities which do not carry out any economic activities and are exclusively active in asset management can also apply for the status of a private asset structure (PVS). Once the application has been approved, these legal entities are subject to the current annual minimum income tax of CHF 1,800.

Liechtenstein does not levy withholding taxes on interest, dividends and royalties. This and numerous double taxation agreements make Liechtenstein very interesting for international holding companies. Due to the comparatively low income tax, the Liechtenstein tax system offers attractive framework conditions for trade and industry, for holding structures, funds, trust companies, insurance companies and banks.

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