Liechtenstein

Corporate Income Tax in Liechtenstein

Prepare 2026 Liechtenstein corporate income tax (Ertragssteuer) workpapers for ordinary legal entities under the Tax Act (SteG) and Tax Ordinance (SteV). Covers residence (seat or actual management), the 12.5% rate, the CHF 1,800 minimum tax and its CHF 500,000 balance-sheet exception, the book-to-tax bridge, the equity deduction on modified equity at the 4% Sollertrag with the 6% asset deduction and excess-liquidity rules, the participation exemption and its anti-abuse tests, loss use capped at 70%, the 12% source tax on nonresident board fees, electronic filing, extensions, provisional and final tax, 4% interest and fines.