{"id":300,"date":"2023-04-28T12:28:35","date_gmt":"2023-04-28T12:28:35","guid":{"rendered":"https:\/\/companyformationliechtenstein.com\/?p=300"},"modified":"2023-04-28T12:28:37","modified_gmt":"2023-04-28T12:28:37","slug":"set-up-an-investment-fund-in-liechtenstein","status":"publish","type":"post","link":"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/","title":{"rendered":"Set up an Investment Fund in Liechtenstein"},"content":{"rendered":"\n<p>Liechtenstein is a well-known destination for entrepreneurs interested in\u00a0<strong>setting up an investment fund<\/strong>\u00a0that is compatible with other EU similar funds. This way, the founders of the\u00a0<a href=\"https:\/\/www.companyformationliechtenstein.com\/types-of-investment-funds-in-liechtenstein\"><strong>investment fund in Liechtenstein<\/strong><\/a>\u00a0will have access to the European market and will benefit from investor protection and confidentiality offered by the banking secrecy.<\/p>\n\n\n\n<p>Other advantages are those related to the economic and political stability, the developed banking system and economic policies and taxation that are favorable to the foreign investors etc. The&nbsp;<strong>investment funds<\/strong>&nbsp;are monitored by Financial Market Authority (FMA), an entity that is recognized in EU, and that can approve the establishment of a fund in just a few weeks. &nbsp;<\/p>\n\n\n\n<p>Our&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/about-us\">company formation agents in Liechtenstein<\/a><\/strong>&nbsp;can offer information about the legislation related&nbsp;<strong>setting up an investment fund<\/strong>&nbsp;in the Principality.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002e5b;color:#002e5b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002e5b;color:#002e5b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#laws-for-opening-investment-funds-in-liechtenstein\" title=\"Laws for opening investment funds in Liechtenstein\">Laws for opening investment funds in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#requirements-for-opening-an-investment-fund-in-liechtenstein\" title=\"Requirements for opening an investment fund in Liechtenstein\">Requirements for opening an investment fund in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#documents-needed-to-create-an-investment-fund-in-liechtenstein\" title=\"Documents needed to create an investment fund in Liechtenstein\">Documents needed to create an investment fund in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#types-of-investment-funds-in-liechtenstein\" title=\"Types of investment funds in Liechtenstein\">Types of investment funds in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#types-of-investment-companies-when-opening-a-fund-in-liechtenstein\" title=\"Types of investment companies when opening a fund in Liechtenstein\">Types of investment companies when opening a fund in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#organization-of-investment-funds-in-liechtenstein\" title=\"Organization of investment funds in Liechtenstein\">Organization of investment funds in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#why-open-an-investment-fund-in-liechtenstein\" title=\"Why open an investment fund in Liechtenstein?\">Why open an investment fund in Liechtenstein?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#taxes-applies-to-fund-vehicles-in-liechtenstein\" title=\"Taxes applies to fund vehicles in Liechtenstein\">Taxes applies to fund vehicles in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#the-stamp-tax-applied-to-investment-funds-in-liechtenstein\" title=\"The stamp tax applied to investment funds in Liechtenstein\">The stamp tax applied to investment funds in Liechtenstein<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/#the-benefits-of-taxation-in-liechtenstein\" title=\"The benefits of taxation in Liechtenstein\">The benefits of taxation in Liechtenstein<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"laws-for-opening-investment-funds-in-liechtenstein\"><\/span><strong>Laws for opening investment funds in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Foreign and local investors who want to&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/taxation-of-investment-funds-in-liechtenstein\">set up investment funds in Liechtenstein<\/a><\/strong>&nbsp;must comply with the following laws:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Undertakings for Collective Investments in Transferable Securities Law, also known as the UCITS legislation;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Alternative Investment Fund Managers (AIFM) Directive;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Investment Company Act.<\/li>\n<\/ul>\n\n\n\n<p>It is important to know that&nbsp;<strong>Liechtenstein<\/strong>&nbsp;has also adapted most of its&nbsp;<strong>laws related to setting up funds&nbsp;<\/strong>to the EU legislation and has even adopted most of the directives which allow an easy access to EU investors.<\/p>\n\n\n\n<p>You can watch the video below for information on how to&nbsp;<strong>open an investment fund in Liechtenstein:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-embed-handler wp-block-embed-embed-handler wp-embed-aspect-4-3 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Set Up an Investment Fund in Liechtenstein\" width=\"840\" height=\"630\" src=\"https:\/\/www.youtube.com\/embed\/5MfekUYKtWo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"requirements-for-opening-an-investment-fund-in-liechtenstein\"><\/span><strong>Requirements for opening an investment fund in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The investors who want to&nbsp;<strong>set up a fund in Liechtenstein<\/strong>&nbsp;need a&nbsp;<strong>minimum capital<\/strong>&nbsp;of CHF 2 million and they have to provide a list of documents for the&nbsp;incorporation. If you want to find out more about the requirements for&nbsp;<strong>opening an investment fund<\/strong>,&nbsp;our&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/\">company formation advisors in Liechtenstein<\/a>&nbsp;can provide them<\/strong>. They will help you choose the proper fund type tailored to your business needs and interests.<\/p>\n\n\n\n<p>After you submit all the necessary&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/articles-of-association-in-liechtenstein\">documents<\/a><\/strong>&nbsp;for&nbsp;<strong>establishing an investment fund,<\/strong>&nbsp;you have to wait between two and five months, depending on the fund type, and this is a short period compared to the deadlines in other countries. Qualified investors don\u2019t need a formal permit for joining an&nbsp;<strong>investment fund<\/strong>&nbsp;and they are subject only to a simplified procedure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"documents-needed-to-create-an-investment-fund-in-liechtenstein\"><\/span><strong>Documents needed to create an investment fund in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The following requisites and documents are required for&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/legislation-related-to-foreign-investments-in-liechtenstein\">starting an investment fund in Liechtenstein<\/a><\/strong>:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a prospectus containing information on the services and organization of the fund;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the company name which must contain references to the services of the fund;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the address of the company \u2013 the company managing the fund must have a Liechtenstein address;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the management company must submit a sustainable business plan with the FMA;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a guarantee of the proper management of the fund is also required.<\/li>\n<\/ul>\n\n\n\n<p>This guarantee is presented under the form of the qualifications and experience of the fund manager.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"types-of-investment-funds-in-liechtenstein\"><\/span><strong>Types of investment funds in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You can choose from the following&nbsp;<strong>types of investment funds<\/strong>, such as: &nbsp;<\/p>\n\n\n\n<ol>\n<li>&nbsp; &nbsp;&nbsp;Investment Undertakings for Securities which can be set up as<strong>&nbsp;<a href=\"https:\/\/www.companyformationliechtenstein.com\/establish-trust-in-liechtenstein\">unit trusts<\/a><\/strong>;<\/li>\n\n\n\n<li>&nbsp; &nbsp;&nbsp;Investment Undertakings for other values which can also take the form of unit trusts;<\/li>\n\n\n\n<li>&nbsp;&nbsp; &nbsp;Investment Undertakings for real estate which can be created as investment companies;<\/li>\n\n\n\n<li>&nbsp; &nbsp; Investment Undertakings for qualified investors which can be set up as trusts or investment companies.<\/li>\n<\/ol>\n\n\n\n<p>The&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/types-of-companies-liechtenstein\">legal forms<\/a><\/strong>&nbsp;you can&nbsp;<strong>establish a fund in Liechtenstein&nbsp;<\/strong>are: as an investment fund and as an investment company. In the future, the funds in Liechtenstein will be divided into two categories &#8211; funds undertaking the collective investment of transferable securities and the others.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"types-of-investment-companies-when-opening-a-fund-in-liechtenstein\"><\/span><strong>Types of investment companies when opening a fund in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Not only&nbsp;<strong>investment funds are categories in Liechtenstein<\/strong>, but so are the&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/types-of-companies-liechtenstein\">types of structures<\/a><\/strong>&nbsp;used to set up a fund in the Principality.<\/p>\n\n\n\n<p>The investment company is the main type of form which is used for creating a Liechtenstein fund. Investment companies may have a fixed or a variable capital and are suitable for UCITS funds. Investment companies can only be registered as&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/open-a-joint-stock-company-in-liechtenstein\">public limited liability companies in Liechtenstein<\/a><\/strong>&nbsp;or as limited partnerships.<\/p>\n\n\n\n<p>The minimum share capital of an investment company which will be self-managed is 300,000 CHF, while for companies hiring a manager under the AIFM (Alternative Investment Funds Manager) Directive, the minimum amount required is 125,000 CHF.<\/p>\n\n\n\n<p><strong>Investment funds<\/strong>&nbsp;can also be set up a collective trusts or common contractual funds with no legal personality which must be registered with the&nbsp;<a href=\"https:\/\/www.companyformationliechtenstein.com\/public-registry-liechtenstein\"><strong>Companies Registrar in Liechtenstein<\/strong><\/a>.<\/p>\n\n\n\n<p>No matter the type of investment company one decides to register in the Principality, an authorization from the Liechtenstein Financial Market Authority is required.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"organization-of-investment-funds-in-liechtenstein\"><\/span><strong>Organization of investment funds in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Depending on the&nbsp;<strong>type of fund<\/strong>&nbsp;and the services offered, the following&nbsp;<strong>organizational structures<\/strong>&nbsp;must be ensured:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; all types of funds need to have a compliance officer who will make sure the fund operates in accordance with the FMA\u2019s regulations;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; funds must also ensure the risk compliance functions with respect to the risks of investors;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; funds must also appoint an internal auditor who will verify the fund\u2019s accounting;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; funds must appoint a person or authority who handles clients\u2019 complaints.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"why-open-an-investment-fund-in-liechtenstein\"><\/span><strong>Why open an investment fund in Liechtenstein?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Liechtenstein<\/strong>&nbsp;is a preferred destination when it comes to&nbsp;<strong>establishing investment funds<\/strong>&nbsp;because of the&nbsp;<strong>low taxes<\/strong>&nbsp;investors must pay. Even if the investment company is subject to the&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/taxation-in-liechtenstein\">income tax<\/a><\/strong>&nbsp;on all its earnings, the tax rate is one of the lowest in Europe and in the world \u2013 12.5%. Also,&nbsp;<strong>Liechtenstein funds<\/strong>&nbsp;are deemed non-taxable entities when it comes to the stamp duty. This provision applies in accordance with the Swiss legislation, as Liechtenstein has a customs union with Switzerland.<\/p>\n\n\n\n<p>Other&nbsp;<strong>tax incentives related to investment funds in Liechtenstein<\/strong>&nbsp;are the exemptions from the turnover tax for the issuance of fund shares, as well as the exemption from the property tax. Liechtenstein has abolished the property tax a few years ago, which makes the country very appealing for&nbsp;<strong><a href=\"mailto:https:\/\/www.companyformationliechtenstein.com\/set-up-a-company-in-the-fmcg-sector-in-liechtenstein\">opening companies in other industries<\/a><\/strong>&nbsp;also.<\/p>\n\n\n\n<p>Other advantages of&nbsp;<strong>creating a Liechtenstein<\/strong>&nbsp;fund are:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; easy access to other markets;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a quick licensing process;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; enhanced investor protection.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"taxes-applies-to-fund-vehicles-in-liechtenstein\"><\/span><strong>Taxes applies to fund vehicles in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In order to&nbsp;<strong>create a fund in Liechtenstein<\/strong>, an investor must first choose a company which will serve as a structure for the administration of the fund. These fund vehicles can be corporate or non-corporate entities which will be taxed according to the&nbsp;<strong>tax legislation applicable in Liechtenstein<\/strong>. While&nbsp;<strong>fund<\/strong>&nbsp;set up by using a corporate vehicle, such as investment companies with variable or fixed capital will be subject to the&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/taxation-in-liechtenstein\">corporate tax rate<\/a><\/strong>&nbsp;mentioned above,&nbsp;<strong>funds<\/strong>&nbsp;created by using a non-corporate vehicle such as a&nbsp;<strong>contractual fund will be subject to the income tax in Liechtenstein<\/strong>.<\/p>\n\n\n\n<p>In order to be applied the&nbsp;<strong>income tax<\/strong>, a fund or the&nbsp;<strong>management company&nbsp;<\/strong>administering it must be registered&nbsp;<strong>in Liechtenstein<\/strong>. The same law specifies that the corporate income obtained from the assets managed by the fund will be&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/tax-minimization-in-liechtenstein\">exempt from the corporate tax<\/a><\/strong>&nbsp;applied to the net income.<\/p>\n\n\n\n<p>Our&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/\">company registration agents in Liechtenstein<\/a><\/strong>&nbsp;can explain the provisions of the Tax Law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"the-stamp-tax-applied-to-investment-funds-in-liechtenstein\"><\/span><strong>The stamp tax applied to investment funds in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Considering Liechtenstein follows certain&nbsp;<strong>tax regulations<\/strong>&nbsp;imposed in Switzerland, those interested in&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/types-of-investment-funds-in-liechtenstein\">opening an investment fund<\/a><\/strong>&nbsp;in the Principality should know that a&nbsp;<strong>stamp duty<\/strong>&nbsp;will be levied upon the formation of the company managing the fund. The value of the stamp duty is 1% and applies to legal entities.<\/p>\n\n\n\n<p>The&nbsp;<strong>transfer of securities<\/strong>&nbsp;<strong>of an investment fund<\/strong>&nbsp;will also&nbsp;<strong>be taxed<\/strong>&nbsp;upon the change of ownership of the respective securities. The tax will be divided between the issuer and the buyer of the securities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"the-benefits-of-taxation-in-liechtenstein\"><\/span><strong>The benefits of taxation in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An important benefit is that the&nbsp;<strong>dividends<\/strong>&nbsp;obtained from&nbsp;<strong>investments in legal entities<\/strong>&nbsp;are&nbsp;<strong>exempt from income tax<\/strong>, as well as the capital gains obtained after the liquidation of investments in legal entities. There is a&nbsp;<strong>tax of 1%<\/strong>&nbsp;applied at the issuance or increase of the nominal value of the shares and this is for public limited companies and public EU companies that are in charge with the&nbsp;<strong>management of the investment fund in Liechtenstein<\/strong>. The same rate is applied in case of&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/types-of-companies-liechtenstein\">investment companies with fixed capital<\/a><\/strong>.<\/p>\n\n\n\n<p>There is&nbsp;<strong>no tax<\/strong>&nbsp;in case of the&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/selling-shares-in-a-company-in-liechtenstein\">shares of the investment company<\/a><\/strong>&nbsp;<strong>with variable capital<\/strong>. There is a tax exemption for properties and there is a&nbsp;<strong>special taxation rule<\/strong>&nbsp;for the legal entities named PVS (Privatverm\u00f6gensstruktur).<\/p>\n\n\n\n<p>The&nbsp;<strong>investment funds<\/strong>&nbsp;on a contractual basis are not subject to&nbsp;<strong>pay the income tax<\/strong>&nbsp;on their income and on their net wealth.<\/p>\n\n\n\n<p>The&nbsp;<strong>investment funds with variable or fixed capital<\/strong>&nbsp;don\u2019t have to&nbsp;<strong>pay the income tax<\/strong>&nbsp;for the investments in the fund or for its income and t<strong>here is no withholding tax for the distribution to the holders of units in the fund<\/strong>. The individuals who are residents in&nbsp;<strong>Liechtenstein<\/strong>&nbsp;are exempt from&nbsp;<strong>income tax<\/strong>&nbsp;on the incomes obtained from an&nbsp;<strong>investment fund<\/strong>.<\/p>\n\n\n\n<p>For more information on the advantages when opening an investment fund, you may&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/contact\">contact<\/a>&nbsp;<\/strong>our&nbsp;<strong>company formation consultants in Liechtenstein<\/strong>&nbsp;who will help you open any type of company available in this country.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liechtenstein is a well-known destination for entrepreneurs interested in\u00a0setting up an investment fund\u00a0that is compatible with other EU similar funds. This way, the founders of the\u00a0investment fund in Liechtenstein\u00a0will have access to the European market and will benefit from investor protection and confidentiality offered by the banking secrecy. Other advantages are those related to the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":256,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[10,12,45,44],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Set up an Investment Fund in Liechtenstein<\/title>\n<meta name=\"description\" content=\"Our specialists in company formation in Liechtenstein can help you open any type of investment fund in this country.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/companyformationliechtenstein.com\/set-up-an-investment-fund-in-liechtenstein\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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