01
Corporate tax
Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts
02
Owner taxation
Personal taxation depends on residence, municipality, income and wealth; foundation or trust distributions, gains, treaties, CFC rules and the beneficiary country's taxes should be analysed before assets move
A tax rate is only one part of an international structure. Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts.
03
VAT and indirect tax
Standard VAT is 8.1%, the reduced rate is 2.6% and accommodation is 3.8%; registration thresholds, place of supply, imports, exports, financial exemptions and input recovery are reviewed separately
04
Cross-border payments
A registered address and local representative do not replace effective management. Decisions, authority, contracts, expenditure, people and control over assets should support the stated function and tax position. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.
05
Evidence and control
The route covers name clearance, constitutional documents, governing bodies, local address, capital, registration or any statutory deposit, beneficial-owner data, tax registration and the required trade or financial permissions. A foundation is a legal person while a trust is a legal relationship without separate personality. Registration or deposit, independent bodies, beneficiary rights, reserved powers, UBO, trustee licensing and recognition abroad require separate analysis.
FAQ
FAQ
Where should a tax strategy project in Liechtenstein start?
Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
Legal entities face 12.5% income tax with a CHF 1,800 minimum; residence, exemptions, participation income, transfer pricing and international rules depend on the facts. A bank reviews each UBO, founder, settlor, trustee, protector and beneficiary by role, tax residence, source of wealth and funds, capital history, structural purpose, expected transactions, countries, sanctions and asset records.
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Related routes
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Relevant practice
- Open primary source