Legal Entities


The Tax Act applies as follows to legal entities::

  • A flat tax rate of 12.5 % pa, with a minimum tax of 1,200 CHF pa.
  • Dividends and capital gains on all holdings are tax-exempt, regardless of the amount of participation and holding period.
  • Gains from liquidation are likewise tax-exempt.
  • An equity capital interest deduction of (currently standing at 4 % pa) on the modified equity.
  • Losses are carried forward perpetually.
  • Reduced taxation ofpatentand licenceagreements.
  • Optional taxation as PVS(private asset structure).
  • Liechtenstein has now it holding taxes, i.e. dividend distributionsare tax-exempt.
  • Attractive taxation of income from patents, licences, software, technical and natural scientific databases.
  • more