1. Taxation of natural persons:

PROPERTY AND EARNINGS TAX
(State tax with municipal surcharge of 200%)
• 1.62 to 8.51 per thousandth property tax
• 3.24 to 17.01 percent earnings tax

REAL ESTATE PROFITS TAX
• 3.24 to 34.02 percent of the real estate profit

ESTATE, INHERITANCE AND GIFT TAXES
• Progressive arrangement depending on the degree of relationship
and amount of assets
• Tax rate: Estate tax: 0.5 to 5 percent;
inheritance and gift (capital transfer) tax: 0.5 to 27 percent

2. Corporate taxation:

CAPITAL YIELD AND EARNINGS TAX
• Is collected from the companies active in the country
• Capital yield tax rate: 2 per thousandth
• Earnings tax rate: 7.5 to 20 percent

COUPON TAX
• Levied on coupons from capital interests in legal entities,
bonds or debentures, and so on
• Tax rate: 4 percent

STAMP TAXES
• Issue tax on domestic equities:
As a rule, 1 percent of the issue value with an exemption limit up to CHF 250’000.--
• Turnover tax with regard to transfer of securities:
1.5 or 3 per thousand of the remuneration
• Tax on insurance premiums:
2.5 percent of the premium with regard to life insurance policies,
5 percent with regard to other insurance policies

FORMATION OR VALUE STAMP FEE
• In the event of formation of an enterprise and capital increase, if no stamp tax is due
• Tax rate: 0.3 to 1 percent of the capital, with an exemption limit up to CHF 250’000.--; or with respect to foundations: 2 per thousand, at least CHF 200.--

HOLDING AND DOMICILE COMPANIES
• Capital yield tax on the capital and the reserves of the domicile and holding companies
• Tax rate: 1 per thousand, at least CHF 1’000.--

TAXATION OF FOREIGN INSURANCE COMPANIES
• Instead of capital yield and earnings tax
• 1 percent of the premium incomes from life insurance and annuity insurance policies
• 2 percent of all other premium incomes

CAPTIVES
• 0.5 to 1 per thousand capital yield tax on equity capital

INVESTMENT ENTERPRISES
• 0.4 to 1 per thousand of assets

3. Excise taxation:

CAPITAL YIELD AND EARNINGS TAX
• Is collected from the companies active in the country

VALUE-ADDED TAX (VAT)
• 7.6 percent on deliveries of goods and services,
partially reduced tax rate of 3.6 or 2.4 percent, respectively

MOTOR VEHICLE TAX
• Levied on the motor vehicles registered in Liechtenstein
• Depending on the total weight, except for motorcycles
(which are taxed according to cubic capacity): CHF 50.-- to CHF 2’200.--

CUSTOMS DUTIES

4. Other taxes and duties:

MUNICIPAL SURCHARGES -
on the state share of the property and earnings tax (maximum 250 %)
TICKET TAX -
10 percent on the admission fees of public events
DOG TAX -
CHF 20.-- to CHF 200.--
HOUSEHOLD CONTRIBUTION -
lump sum contribution for the local infrastructural offer up to CHF 50.--
TRADE CONTRIBUTION -
from CHF 128.-- to CHF 4’848.-- annually
TOURISM CONTRIBUTION -
from CHF 40.-- to CHF 4’000.-- annually


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