Liechtenstein

Accounting and tax skills

Loading filters…

8 skills

Liechtenstein VAT

Liechtenstein VAT / GSTTax year 2026

Prepare 2026 Liechtenstein VAT (MWST) workpapers for ordinary registered businesses under the Liechtenstein VAT Act (MWSTG) and Ordinance (MWSTV). Covers who must register (CHF 100,000 worldwide turnover, CHF 250,000 for non-profit clubs), the 8.1%, 2.6% and 3.8% rates, the common VAT territory with Switzerland, acquisition tax on foreign services (Bezugsteuer, CHF 10,000), input tax and mixed use, input-tax corrections on a change of use, quarterly, half-yearly, monthly and annual reporting (CHF 5,005,000), the net tax rate method limits (CHF 5,024,000 / CHF 108,000), the 60-day filing and payment deadline, eMWST, 4% interest for 2026 and fines.

Not yet approved

Built from the law

Company Formation in Liechtenstein

Liechtenstein Company FormationTax year 2026

Prepare a 2026 Liechtenstein entity-formation workpaper under the Persons and Companies Act (PGR), centred on the GmbH, with the AG, Anstalt and foundation capital rules. Covers minimum capital (GmbH CHF 10,000, AG CHF 50,000, Anstalt CHF 30,000 (CHF 50,000 if in shares), foundation CHF 30,000, or the same amounts in EUR or USD), payment and contributions in kind, the standard and simplified GmbH formation routes, registration with the Office of Justice, qualified management and disqualification rules, size classes (micro, small, medium, large), statutory audit or review and the micro-company review waiver, filing annual accounts within 12 months, and the link to the CHF 1,800 minimum tax.

Not yet approved

Built from the law

Transfer Pricing in Liechtenstein

Liechtenstein Transfer PricingTax year 2026

Prepare 2026 Liechtenstein transfer pricing workpapers under SteG article 49, SteV articles 31a-31b and 36d, and the Country-by-Country Reporting Act. Covers the arm's-length rule for related parties and permanent establishments, related persons, the OECD methods, the Master File and Local File for groups over CHF 900 million (goods over CHF 1 million, other items over CHF 250,000), the separate route for entities exceeding all PGR article 1064(2) size criteria (CHF 500,000 / CHF 125,000), the residual evidence duty, the 60-day request deadline, CbC reporting (registration, 12-month filing, XML upload, fines up to CHF 250,000) and corresponding adjustments.

Not yet approved

Built from the law

Income Tax in Liechtenstein

Liechtenstein Income TaxTax year 2026

Prepare 2026 Liechtenstein individual wealth-and-income tax (Vermögens- und Erwerbssteuer) workpapers under the Tax Act (SteG) and Tax Ordinance (SteV). Covers residence, the minimum-income exemption (SteV art. 8), the three statutory state-tax tariffs (single, single parent, joint spouses; zero band to CHF 15,855 / 23,783 / 31,710, top rate 8%), the 4% deemed yield on net wealth, wealth valuation and debts, deductions (earning costs CHF 1,600, commuting, meals, insurance, pension 18% cap, children CHF 12,700, donations), loss use (70% cap), the municipal surcharge (150% to 250% of state tax), rounding, filing extensions, payment, 4% interest and fines.

Not yet approved

Built from the law

Corporate Income Tax in Liechtenstein

Liechtenstein Corporate TaxTax year 2026

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.

Not yet approved

Built from the law

Cross Border in Liechtenstein

Liechtenstein Cross-BorderTax year 2026

Prepare 2026 Liechtenstein cross-border tax workpapers for individuals and legal entities under the Tax Act (SteG) and Tax Ordinance (SteV). Covers domicile and habitual abode (stay over six months), actual management and permanent establishments, nonresident taxation (simplified 4% state tax, ordinary assessment at CHF 211,400, the 150% surcharge under the Finance Act 2026), source tax on wages, board fees and pensions (12%), treaty relief and refunds, foreign tax credits for individuals and businesses (CHF 50 de minimis, three-year claim), corporate exit taxation and interest-free deferral, and corresponding transfer pricing adjustments.

Not yet approved

Built from the law

Payroll Social in Liechtenstein

Liechtenstein PayrollTax year 2026

Prepare 2026 Liechtenstein payroll and social contribution workpapers. Covers AHV, IV, FAK and administration contributions (employee 4.9%, employer 7.385%), unemployment insurance ALV (0.5% each, capped at CHF 126,000 a year, CHF 350 a day for part years), the contribution wage and benefits in kind, self-employed contributions (12.285%, minimum CHF 368.55) and the 2026 table for non-employed persons, wage-tax withholding (the 4% to 19% maximum schedule, the CHF 25,200 student exemption), employer health-care contributions (CHF 180.50 a month), occupational pension entry (CHF 14,700, 8% minimum retirement contribution), accident premiums, remittance calendars, reminder fees and appeals.

Not yet approved

Built from the law

Tax Overview in Liechtenstein

LiechtensteinTax year 2026

Route 2026 Liechtenstein tax questions to the right skill and give the headline figures. Covers the tax system at a glance: calendar tax year, Swiss franc, the Steuerverwaltung, who is taxed on what, individual wealth-and-income tax (state tax 0% up to a basic allowance, then 1% to 8%, plus a municipal surcharge of 150% to 250% of state tax, 4% deemed yield on wealth), corporate income tax (12.5%, CHF 1,800 minimum tax), VAT (8.1%, 2.6%, 3.8%, common VAT territory with Switzerland), social contributions (AHV/IV/FAK, ALV), payroll withholding, transfer pricing, cross-border rules and company formation.

Not yet approved

Built from the law