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Rue du Rhone 14, 1204 Geneva, Switzerland
Tel: +41 41 712 18 45      Fax: +41 41 712 18 46

Tax Benefits

Holding companies, domiciliary companies, and investment companies (investment funds) domiciled in Liechtenstein pay no profits taxes, but only capital taxes in the amount of 0.1% of the paid-up capital or assets invested in the company or 1000 francs annually, whichever is higher. This minimum tax amount is paid one year in advance. For foundations, the capital tax for the amount of assets including reserves exceeding 2 million francs is reduced to 0.075% and for the amount of assets including reserves exceeding 10 million francs to 0.050%. For Liechtenstein investment companies (investment funds), the tax is also reduced to 0.040% for the amount of assets including reserves exceeding 2 million francs.