Liechtenstein
Corporate - Branch income
Last reviewed - 09 June 2024The principles applicable to corporations also apply for branch income, provided that transactions with the head office or other branches are at arm’s length. Liechtenstein taxation is imposed on the profit attributable to the branch. The annual corporate minimum tax of CHF 1,800 is also applicable.
There is no withholding tax (WHT) on profit transfer to the head office.