Set up a company in Liechtenstein | Save tax legally | W-V Law Firm LLP
Tree
Avoid mistakes, use proven solutions

Set up a company in Liechtenstein?

Learn how to do it compliantly and legally:
EEA access with Swiss integration
12.5% corporation tax
0% withholding tax on dividends
Regulated trustee governance
You can reduce your tax burden legally. We will be happy to advise you in depth and offer you a free initial consultation.
Watch video
Person
Ask a Question
(Response time under 24 hours):

Pros and cons of setting up a company abroad

If you relocate your residence:
  • In your current country of residence, exit taxation may apply to unrealised gains. Timing and asset transfers should be planned early, often 12–18 months in advance

  • Liechtenstein is an EEA member, but not an EU state. Cross-border structures require careful analysis of double taxation treaties and tax residence, particularly if you still have ties to the EU.

Without emigrating:
  • If management and control in practice remain in an EU state, your home country may treat the company as tax resident there

  • Passive income may be attributed to you under domestic CFC rules

  • If you effectively run the company from your home country, your tax authority may tax it like a domestic company. Genuine management and decision-making in Liechtenstein are therefore required


What makes Liechtenstein attractive as a business location?

Liechtenstein is an Alpine principality between Switzerland and Austria. It uses the Swiss franc (CHF), is a member of the EEA and is economically closely linked to Switzerland. For this reason, the Swiss VAT system applies, with a standard rate of 8.1%.

Liechtenstein levies a uniform corporation tax of 12.5% on the profits of companies, foundations and establishments. In addition, a minimum corporation tax of CHF 1,800 (approx. EUR 1,970) per year applies, even if no profit is generated.
As a rule, no withholding tax is levied on dividends, interest and royalties, which simplifies distributions compared with many EU states.

If a group generates more than EUR 750 million in annual revenue worldwide, the global minimum taxation rules apply. In this case, an effective tax burden of at least 15% must be achieved.
If the actual taxation is below this, two mechanisms may apply:

Qualified Domestic Minimum Top-up Tax (QDMTT). Liechtenstein can levy a top-up tax to raise the effective tax rate to 15%.

Income Inclusion Rule (IIR). If the top-up tax is not charged locally, the parent company’s state of residence may collect it subsequently.

Legally and operationally, Liechtenstein is often used for holding and asset structures. Alongside classic companies, there are establishments and foundations.
Incorporation and ongoing administration are usually handled via licensed trustees. Beneficial owners are disclosed to regulated intermediaries in line with anti-money-laundering requirements.
In practice, at least one locally resident, professionally qualified officer function is required, typically via a trustee or a board member resident in Liechtenstein.

Banks are available; however, onboarding is strict. Extensive evidence is required regarding the origin of assets, the source of funds, the economic background and the substance of the structure.

Contact us for an individual analysis and, where appropriate, better alternative solutions.


FAQs

Local director required?

At least one locally resident, professionally qualified board or officer member, as well as a registered business address in Liechtenstein, are required.

Lots of banking options?

There are reputable banking options, but with strict due diligence. Clean documentation and a clear source of wealth are essential.

Remote incorporation possible?

Yes. Incorporation is typically carried out via licensed trustees and can be handled remotely. Opening a bank account is often the most time-consuming step.

How long does incorporation take?

Usually 5–10 working days once the documentation is complete. Banking processes can take significantly longer.

What are the tax rates?

Corporation tax: 12.5%
VAT: 8.1% standard rate
Income tax (if resident in Liechtenstein): progressive, approx. 1%–22–24% depending on income and municipality
No wealth tax
No inheritance tax
No gift tax
No withholding tax on dividends

Which locations worldwide are best suited to paying as little tax as possible?
Tax Burden Banking Reputation Bureaucracy Legal Security Costs
USA 21-0%
from EUR 1,900
Singapore 0%
from EUR 2,950
Hong Kong 0%
from EUR 1,900
Cyprus 15%
from EUR 1,900
Malta 5%
from EUR 2,500
Ireland 12,5%
from EUR 1,950
Trust 0%
from EUR 4,900
England 25-19%
from EUR 1,000

Tax compliance in your country of residence

Your country of residence may impose tax and reporting obligations for foreign business activities and dividend income, in some cases even if profits are not distributed.

Depending on your personal situation, a suitable holding structure may be required to comply with tax rules and avoid unnecessary tax risks.

To determine which jurisdiction and structure best meet your requirements, please use the contact form and describe your plans as fully as possible.

Our advisers will be happy to review your case and advise you accordingly.

1.
Analyse your needs
We assess your situation to define goals, risk tolerance, tax burden and priorities for asset protection.
2.
Carry out a location analysis
We compare potential jurisdictions based on tax law, banking access, compliance requirements and your country of residence.
3.
Incorporate the company and, if needed, set up a foundation
Open accounts and portfolios and, where required, implement asset management.

Our advantages

Tax optimisation
Tax optimisation
Reduce your tax burden legally by 50–85% domestically and internationally.
Sustainable asset protection
Sustainable asset protection
Protect your assets over the long term from economic and legal risks.
Cross-border business models
Cross-border business models
Develop international corporate structures for greater economic freedom.
Corporate structuring & company formation
Corporate structuring & company formation
Optimise your corporate and shareholding structures for growth and tax savings.
Foundations & wealth management
Foundations & wealth management
Use tailored foundation structures for future generations.
Emigration & exit taxation
Emigration & exit taxation
We support your change of residence and help you avoid exit taxation.
Personal advice & implementation
Personal advice & implementation
Bespoke solutions with personal support from analysis through to implementation.
Exclusive expert network
Exclusive expert network
Access to experienced tax advisers, solicitors and international business experts.

How our clients have successfully reduced their tax burden with our strategies

Comprehensive personal advice with a great result!
Conversation in Nice with our long-standing client Marco about our collaboration to date.
Marco V.
Marco V.
Conversation with Andreas Schneider
Andreas relocated to Switzerland many years ago and shares his experiences of Switzerland and of us as his trusted partner throughout the journey.
Andreas S.

W-V Law Firm LLP

Your partner for corporate law, foundations, banking and expansion
Successfully established in the market since 2013.
Advised and supported more than 2,000 clients
Advised and supported more than 2,000 clients
Leading law firm in the European region
Leading law firm in the European region
Always solution-focused and personally available
Always solution-focused and personally available