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.
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
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.
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% |
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from EUR 1,900 |
| Singapore | 0% |
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from EUR 2,950 |
| Hong Kong | 0% |
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|
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from EUR 1,900 |
| Cyprus | 15% |
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from EUR 1,900 |
| Malta | 5% |
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from EUR 2,500 |
| Ireland | 12,5% |
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from EUR 1,950 |
| Trust | 0% |
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from EUR 4,900 |
| England | 25-19% |
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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.