Liechtenstein

In principle, all corporations, foundations, and establishments are subject to a profit tax at a flat rate of 12.5%. Resident companies are subject to unlimited tax liability on worldwide income. Non-resident companies are subject to limited tax liability on income from properties or branches within Liechtenstein.

Global minimum tax

For ultimate parent entities qualifying for the global minimum tax (FL GlobE Tax Law / OECD GloBE Tax Law), a Qualified Domestic Minimum Tax (QDMTT) and Income Inclusion Rule (IIR) at a rate of 15% in alignment with the OECD global minimum tax rules applies. 

Liechtenstein minimum tax

All legal entities are subject to an annual corporate minimum tax of 1,800 Swiss francs (CHF) for tax years starting 1 January 2017. This tax can be fully credited to the profit tax.

The full tax amount is due even if the corporation is not resident in Liechtenstein for the whole tax period.

Under a lone exception, minimum tax is not due if the total assets of an operating entity did not exceed CHF 500,000 during the last three years.