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Taxes in Liechtenstein

Tax on earnings for all legal entities domiciled in the Principal of Liechtenstein amounts to 12,5% of taxable net earnings. The minimum tax charge is CHF 1’800  per annum. Furthermore, an equity capital interest deduction, currently 4%, is also permitted. This reduces the attributable tax base and lowering the effective interest level.

Taxation of companies that only manage Assets and that are not commercially active (with PAS status) are required only to pay the minimum of CHF 1’800 in corporate income tax. No further corporate income tax requires to be paid.

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The general rate of value-added tax (VAT) on the provision of goods and services in FL/CH/FL is 7,7%.