{"id":334,"date":"2023-05-02T11:09:58","date_gmt":"2023-05-02T11:09:58","guid":{"rendered":"https:\/\/companyformationliechtenstein.com\/?p=334"},"modified":"2023-05-02T11:10:01","modified_gmt":"2023-05-02T11:10:01","slug":"taxation-in-liechtenstein","status":"publish","type":"post","link":"https:\/\/companyformationliechtenstein.com\/taxation-in-liechtenstein\/","title":{"rendered":"Taxation in Liechtenstein"},"content":{"rendered":"\n<p><strong>Liechtenstein<\/strong>\u00a0is one of the most prolific investment centers in Europe, therefore the Government has enabled a\u00a0<strong>tax system<\/strong>\u00a0which reflects this attribute. In order to\u00a0<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/why-is-liechtenstein-an-attractive-country-for-investors\">attract foreign investors<\/a><\/strong>,\u00a0<strong>Liechtenstein<\/strong>\u00a0has one of the lowest\u00a0<strong>corporate taxes<\/strong>\u00a0in Europe: 12,5%. However, this is not the only\u00a0<strong>tax levied in Liechtenstein<\/strong>.<\/p>\n\n\n\n<p>If you want to&nbsp;<strong>open a company in Liechtenstein<\/strong>&nbsp;and need more information on the requisites, our local&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/about-us\">company registration agents<\/a><\/strong>&nbsp;can provide them to you.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 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\/taxation-in-liechtenstein\/#tax-residency-in-liechtenstein\" title=\"Tax residency in Liechtenstein\">Tax residency 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\/taxation-in-liechtenstein\/#taxation-of-individuals-in-liechtenstein\" title=\"Taxation of individuals in Liechtenstein\">Taxation of individuals 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\/taxation-in-liechtenstein\/#taxation-of-companies-in-liechtenstein\" title=\"Taxation of companies in Liechtenstein\">Taxation of companies 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\/taxation-in-liechtenstein\/#other-taxes-applied-in-liechtenstein\" title=\"Other taxes applied in Liechtenstein\">Other taxes applied in Liechtenstein<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"tax-residency-in-liechtenstein\"><\/span><strong>Tax residency in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/taxation-of-investment-funds-in-liechtenstein\">Liechtenstein taxation system<\/a><\/strong>&nbsp;applies to both individuals and companies, as seen above.&nbsp;<strong>Taxes in Liechtenstein<\/strong>&nbsp;are levied based on residency, meaning only&nbsp;<strong>companies<\/strong>&nbsp;with registered addresses and individuals with a domicile in the Principality will be taxed on the income they earn during a calendar year. In order to be able to&nbsp;<strong>pay<\/strong>&nbsp;their&nbsp;<strong>taxes<\/strong>, both companies and individuals must file annual tax returns with the local authorities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"taxation-of-individuals-in-liechtenstein\"><\/span><strong>Taxation of individuals in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Swiss franc is the national currency both individuals and&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/types-of-companies-liechtenstein\">companies<\/a><\/strong>&nbsp;use&nbsp;<strong>in Liechtenstein<\/strong>&nbsp;and it is also the currency used for&nbsp;<strong>taxation<\/strong>&nbsp;purposes. When it comes to individuals, they are taxed on the worldwide income and wealth and must file their annual tax filing by April 15<sup>th<\/sup>&nbsp;in order for the authorities to compute their taxes.<\/p>\n\n\n\n<p>Individuals will be imposed a gradual&nbsp;<strong>income tax<\/strong>&nbsp;which starts at 1% and ends at 8%. The rate depends on the income of the individual and on his or her marital status.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"taxation-of-companies-in-liechtenstein\"><\/span><strong>Taxation of companies in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Companies registered in Liechtenstein<\/strong>&nbsp;<strong>will be taxed on their worldwide income<\/strong>&nbsp;at a flat rate of 12,5% as mentioned above.&nbsp;<strong>Liechtenstein<\/strong>&nbsp;also signed several&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/double-tax-treaties-in-liechtenstein\">double tax treaties<\/a><\/strong>&nbsp;in order to avoid the double imposition of taxes with respect to branches of local companies operating abroad.<\/p>\n\n\n\n<p>It is important to know that&nbsp;<strong>Liechtenstein offers many tax benefits to companies<\/strong>, among which no dividend, interest or royalties levies and no capital duty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"other-taxes-applied-in-liechtenstein\"><\/span><strong>Other taxes applied in Liechtenstein<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Apart from the personal and&nbsp;<strong>corporate taxes levied in Liechtenstein<\/strong>, the tax authorities also impose:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the value added tax (VAT), which is set at 8%;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the capital gains tax related to selling or renting real estate;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the payroll and social security taxes;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the stamp duty.<\/li>\n<\/ul>\n\n\n\n<p>For full information on&nbsp;<strong>taxation in the Principality<\/strong>, please&nbsp;<strong><a href=\"https:\/\/www.companyformationliechtenstein.com\/contact\">contact our company formation agents in Liechtenstein<\/a><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liechtenstein\u00a0is one of the most prolific investment centers in Europe, therefore the Government has enabled a\u00a0tax system\u00a0which reflects this attribute. In order to\u00a0attract foreign investors,\u00a0Liechtenstein\u00a0has one of the lowest\u00a0corporate taxes\u00a0in Europe: 12,5%. However, this is not the only\u00a0tax levied in Liechtenstein. If you want to&nbsp;open a company in Liechtenstein&nbsp;and need more information on the requisites, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":260,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[10,12,86,84,87,85],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation in Liechtenstein<\/title>\n<meta name=\"description\" content=\"Find here details about the taxation system in Liechtenstein. 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