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.