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Taxes in the Principality of Liechtenstein |
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While natural persons are taxed according to a 7-bracked schedule legal persons are subject to a flat tax of 12,5% of their net income. The minimum corporate income tax amounts to CHF 1'800,00.
The former capital tax has been abolished along with the coupon tax.
Tax-exempt corporate income includes among others dividends and capital gains from participations in legal persons as well as income from foreign permanent establishments and foreign real estate.
In addition legal persons are allowed to deduct notional interest on the modified equity capital at a rate of currently 4%.
An especially favourable tax treatment has been introduced for so-called private asset structures. With this EU-compatible legislation private persons can carry out limited asset management through a legal person under very favourable tax conditions. A private asset structure is currently subject to a yearly lump tax of only CHF 1'800,00.
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