Liechtenstein Corporate Income Tax

Corporate profit tax rates and base

Corporations, foundations and establishments pay a flat 12.5% profit tax, subject to an annual CHF 1,800 minimum tax that is creditable against profit tax. Large multinational groups face a 15% effective minimum under the OECD/EEA GloBE rules. Liechtenstein levies no withholding tax on outbound dividends, interest or royalties.

• Standard corporate profit tax rate — 12.5% flat % (Tax Act (Steuergesetz, SteG))
• Annual corporate minimum tax — CHF 1,800, fully creditable against profit tax CHF (Tax Act (Steuergesetz, SteG))
• OECD global minimum tax (QDMTT / IIR) — 15% for in-scope ultimate parent / large multinational groups under the GloBE rules % (GloBE Tax Act (GloBE-Steuergesetz / FL GlobE Tax Law))
• Tax base — Net taxable profit per the statutory financial statements, with tax adjustments (Tax Act (Steuergesetz, SteG))
• Notional interest deduction on equity (Eigenkapital-Zinsabzug) — A standardised deduction on modified equity reduces the taxable base; the imputed-interest rate is set in the Finance Act ((approx — confirm current rate)) (Tax Act (Steuergesetz, SteG); Finance Act (Finanzgesetz))
• Dividends received from subsidiaries — Generally tax-exempt (Tax Act (Steuergesetz, SteG))
• Dividends from low-taxed passive-income foreign subsidiaries — Taxable at the 12.5% profit tax rate where the payer is a foreign, low-taxed subsidiary earning predominantly passive income % (Tax Act (Steuergesetz, SteG))
• Capital gains on the sale of participations — Generally tax-exempt ((approx — confirm scope)) (Tax Act (Steuergesetz, SteG))
• Withholding tax on dividends — 0% — no withholding tax on distributions regardless of recipient's residence % (Tax Act (Steuergesetz, SteG))
• Withholding tax on interest — 0% % (Tax Act (Steuergesetz, SteG))
• Withholding tax on royalties — 0% % (Tax Act (Steuergesetz, SteG))
• Corporate return filing deadline — 1 July following the tax year; extension up to 6 months on substantiated written request ((approx — confirm)) (Tax Act (Steuergesetz, SteG))
• Loss carryforward — Tax losses may be carried forward (offset capped at a percentage of taxable profit) ((approx — confirm cap)) (Tax Act (Steuergesetz, SteG))