Tax Advisory for Liechtenstein Entities

Tax advice for third parties is a trustee activity under TrHG Art. 2(d). Licensed lawyers also give tax advice to their own clients, and tax advisers fall outside the Trade Act. Through Vaduz Corporate Solutions, the licensed trustee named in your engagement letter advises, while we prepare the file and coordinate.

No. We give no tax advice and submit nothing to the Tax Administration ourselves. The licensed trustee advises and acts under a written power of attorney. Legal advice and representation of a party are reserved to lawyers, and practising a trustee activity without the licence is an offence under TrHG Art. 80(1).

Our fees and the partner's fees are on request: send the enquiry form and we answer for your file. The minimum corporate income tax of CHF 1,800 a year is a tax, not a fee. The fee for a binding ruling is left to an ordinance, and we print no figure for it here.

No. Corporate income tax is 12.5 % of taxable net income, and a minimum tax of CHF 1,800 a year applies. A private-asset structure pays only the minimum tax and is not assessed. Advice explains the rules and the conditions that apply to your structure; it promises no outcome.

No. The Tax Administration may give a binding ruling on application, and it decides on private-asset-structure status itself. A ruling can also be revoked or changed for the future if it proves incorrect. We prepare the file carefully, but we promise neither a ruling nor a status decision.

The rate is 12.5 % of taxable net income, and the minimum tax is CHF 1,800 a year, under the 2026 consolidated text. The minimum is not charged where the sole purpose is a commercially run trade and the balance-sheet total averaged at most CHF 500,000 over the last three financial years.

It is a status under SteG Art. 64 for an entity with no economic activity, shares not publicly placed and reserved to private investors, statutes stating the restrictions, no solicitation or remuneration, and no control of held companies. The taxpayer confirms the conditions every year; the Tax Administration decides, with an appeal within 30 days.

No processing time is published, and the statute leaves the fee to an ordinance, so we print neither here. The scoping call is the place to ask what the Tax Administration currently states for your type of question, and the licensed trustee can then plan the application around it.

The application is in writing, names the applicant, describes the facts in full and sets out concrete legal questions with the applicant's own tax-law assessment. It concerns a precisely defined fact pattern not yet realised. A binding commitment covers a pattern already audited. The licensed trustee or lawyer drafts the questions.

A ruling binds the assessment as long as the later facts do not differ from those assumed, or differ only insignificantly. Its effect ends when the provisions it rests on are repealed or amended, or when a time limit expires. It can also be revoked or changed for the future if it proves incorrect.

Dividends from participations in legal persons are excluded from taxable net income. The exemption has limits: holdings of 25 % or more where the payer deducts the payment, and a foreign payer with mainly passive, lightly taxed income. The taxpayer proves the limits do not apply; whether a holding qualifies is for the licensed trustee.

Only to a group with consolidated annual revenue of at least EUR 750 million in at least two of the four preceding years. The return is due 15 months after year end, or 18 months in the first year, and notifications go through the LIDES portal.

The taxpayer signs personally; the return documents are in German and the attachments may also be in English, with a signed confirmation that the return is complete and true. A legal person files electronically from tax year 2024, using the passcode sent with the information letter. Whether the passcode replaces a company's signature is not stated in the ordinance.

The deadline is set every year. On a reasoned written request made no later than 30 days after the general due date, the Tax Administration may extend it by six months, once the provisional invoice is paid. A further extension is possible in specially justified cases. The decision is at the authority's discretion.

The Tax Administration assesses legal persons. The municipal tax office takes part only in the assessment of taxable natural persons, which is a matter for personal income tax rather than for this page. For a company, every assessment question goes to the Tax Administration.