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Liechtenstein

Corp Tax: 12.5%Setup: 500 CHFIncorporate: 7 daysData Quality: 55%

Tax Rates

Corporate Tax

12.5%Verified Feb 2026

Effective Corporate Rate

12.5%

Capital Gains

0%Verified Feb 2026

Personal Income (Top)

22.4%Verified Feb 2026

VAT

8.1%Verified Feb 2026

VAT Reduced Rates

2.6%, 3.8%

Dividend Withholding

0%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

NoVerified Feb 2026

Transfer Pricing

mediumVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

None

Crypto Tax

exemptVerified Feb 2026

Crypto Rate

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

22Verified Feb 2026

Double Tax Agreements

Key Partners

Germany, Austria, Switzerland, UK, Netherlands, UAE, Hong Kong, Singapore, Luxembourg, Malta

Exit Tax