Liechtenstein

A company is considered to be resident in Liechtenstein if its registered seat (incorporation) or place of effective management is within Liechtenstein.

Companies that have neither a domicile nor effective place of management in Liechtenstein, as well as special asset dedications without legal personality (e.g. trusts), are subject to limited tax liability for the following income:

• Corporate income from the cultivation of domestic real estate used for agriculture and forestry.
• Rental and lease income from real estate situated within Liechtenstein.
• Taxable net corporate income of permanent establishments (PEs) situated in Liechtenstein.

Permanent establishment (PE)

Please note that Liechtenstein has only a limited number of double taxation treaties (DTTs) (see the Withholding taxes section). However, Liechtenstein is in the process of negotiating various new DTTs and has generally included PE definitions according to the OECD model treaty.