Europe · Alpine
Liechtenstein
A 160 km2 EEA and Schengen member with 12.5% corporate tax and an elegant wealth-tax design — where residence is rationed by an actual lottery and citizenship is decided by your neighbours' vote.
Tax position
- Income tax (top)
- national Erwerbssteuer of 1%–8% in 8 bands, plus a municipal surcharge set annually by each commune within a statutory 150%–250% band (highest currently applied about 180%, e.g. Vaduz) — effective top marginal roughly 22.4% (Schaan) to 24% (Vaduz)
- Capital gains
- private capital gains on securities are not separately taxed — the wealth-tax Sollertrag mechanism substitutes for it; real estate gains taxed separately
- Wealth tax
- yes, but by an unusual design: net wealth is multiplied by a deemed yield (Sollertrag), currently 4%, and that notional amount is added to taxable income and taxed at ordinary rates. Actual investment income is then not taxed again
- Inheritance tax
- none — abolished. Gifts and inheritances over CHF 10,000 must still be disclosed in the tax return
- Special regime
- flat 12.5% corporate income tax with a CHF 1,800 annual minimum for most incorporated entities
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Is Liechtenstein actually right for your family?
We will tell you if it is not. That is the whole service.