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.
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