0% withholding tax
No inheritance/gift, or wealth tax
If the company is effectively managed from your home country, it may be taxed there
Ownership levels can affect how profits are taxed
At least one director should be based in Liechtenstein
Liechtenstein is principality between Switzerland and Austria, using the Swiss franc (CHF). It is an EEA member and economically linked to Switzerland, with the Swiss VAT system applying (standard rate 8.1%).
Liechtenstein levies a flat 12.5% corporation tax on profits, plus a minimum annual tax of CHF 1,800 (approx. EUR 1,970), even on zero profit. As a rule, no withholding tax applies to dividends, interest, or royalties.
For groups with over €750 million in global annual revenue, the global minimum tax (15%) applies via QDMTT (local top-up) or IIR (parent company collects the difference).
Liechtenstein is often used for holding and asset structures, including companies, foundations, and establishments. Beneficial owners are disclosed under AML rules, and at least one locally resident, professionally qualified officer (trustee or board member) is required in practice.
Banking is available but onboarding requires full KYC and documentation such as evidence of asset origin, source of funds, economic background, and substance.
Contact us for an individual analysis and, where appropriate, better alternative solutions.
At least one locally resident, professionally qualified board or officer member, as well as a registered business address in Liechtenstein, are required.
There are reputable banking options, but with strict due diligence. Clean documentation and a clear source of wealth are essential.
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.
Usually 5–10 working days once the documentation is complete. Banking processes can take significantly longer.
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
| 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 |
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.