Liechtenstein Corporate Tax (Ertragssteuer) Calculator
Calculate 12.5% flat corporate income tax, notional interest deduction (Eigenkapital-Zinsabzug), minimum Ertragssteuer (CHF 1,800), and Private Asset Structure (PVS) tax.
💼 Steuerdaten des Unternehmens (Corporate Tax Data)
📊 Steuerberechnung Ertragssteuer (Tax Assessment)
| Steuerposition (Position) | Berechnungsgrundlage | Betrag (CHF) |
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Häufig gestellte Fragen (Statutory FAQs)
What is the statutory corporate income tax (Ertragssteuer) rate in Liechtenstein?
Under Article 61 of the Liechtenstein Tax Act (Steuergesetz - SteG 2010), legal entities are subject to a competitive flat corporate income tax rate of 12.5% on net taxable profit.
What is the statutory minimum corporate income tax in Liechtenstein?
Under Article 62 SteG, legal entities domiciled in Liechtenstein pay a minimum annual corporate tax of CHF 1,800. This amount is credited in full against the regular 12.5% Ertragssteuer liability.
How does the Notional Interest Deduction (Eigenkapital-Zinsabzug) work in Liechtenstein?
Under Article 54 SteG, companies may deduct an interest expense on modified net equity (standard statutory benchmark rate of 4.0%), reducing the effective corporate tax burden on capitalized firms.
What is a Private Asset Structure (Privates Vermogensstruktur - PVS)?
Under Article 64 SteG, qualifying entities that engage exclusively in the passive acquisition, holding, and disposal of financial instruments and real estate without commercial operations enjoy PVS status, paying solely the flat annual minimum tax of CHF 1,800 with no regular profit tax.
Are dividend distributions subject to withholding tax in Liechtenstein?
No. Liechtenstein does not levy any withholding tax (Verrechnungssteuer) on dividend distributions or profit repatriations to domestic or foreign shareholders.
Engr. Muhammad Shahzad
Verified Central European & DACH Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Liechtenstein statutory labor jurisprudence under the General Civil Code (ABGB § 1173a), Persons and Companies Act (PGR - Stiftung, Anstalt, AG), Tax Act (SteG 2010 - Ertragssteuer, PVS, Vermogenssteuer), Swiss-Liechtenstein bilateral customs & VAT treaty frameworks, and social insurance systems (AHV/IV/FAK/KVG).