System of Taxation in Liechtenstein


With the coming into force of the new tax law on 1.1.2011 (transitional period until 1. 1. 2014) Liechtenstein has in place a competitive, attractive and EU-compatible corporate tax law, which revokes the previous system that differentiated between domiciliary and holding companies with a foreign connection and legal entities having a domestic element. From now on, the Liechtenstein domicile, the location of actual management activity and the existence of a Liechtenstein facility will be the decisive criteria.
System of Taxation in Liechtenstein .pdf