Premiot

7 Whitechapel Road, office 410, E1 1DU London info@zenron.cz Mon - Fri 8:30 - 17:00

cs HU RO RU

Services

Lichtenstein

Locations

Although located in Europe, Liechtenstein offers offshore structures comparable to those in overseas destinations. This small Alpine state has a population of less than 35,000 and the second largest GDP in the world. It's funny, but there are actually more companies registered in Liechtenstein than there are people. So start a company in Liechtenstein and add yours too!

Tax benefits

In terms of establishment and operation, Liechtenstein AGs and foundations do not differ much from similar companies in German-speaking countries such as Germany and Austria.

However, their indisputable advantage is the very acceptable tax conditions for foreign investors (holding companies) who do not perform gainful activities on the territory of Liechtenstein / Switzerland. It is also necessary to emphasize that a registered office and a bank account in Liechtenstein do not mean the operation of a gainful activity in this state.

In general, the profit achieved or the increase in the assets of holding companies is not subject to either profit tax or trade tax.

Let's find out if founding a company and doing business in Liechtenstein is the right choice for you.

Liechtenstein offers a very high standard of living. GDP per capita is 158,000 Swiss francs and unemployment is just 1.2 %. As these numbers suggest, this is one of the wealthiest and also the most unstable jurisdictions in existence.

It is a very developed country with one of the strongest economies in the world. It is interesting that compared to Germany or Switzerland, it has a large share of production. If you are looking for stability and are serious about business, Liechtenstein is the right choice for you! It is a globally recognized jurisdiction with a highly stable regulatory and political environment.

Taxation in Liechtenstein is a real boon for any entrepreneur!

The basic corporate income tax rate is 12.5 %. This value is relatively low compared to many other countries and let's not forget that in Liechtenstein you get a lot of prestige in addition to saving money.

There are three rates for value added tax in Liechtenstein: the basic rate is 8 %, the reduced rates are then 2.5 % and 3.8 %.

Prestige

Company ownership in Liechtenstein is associated with a high level of prestige comparable to destinations such as Monaco. In addition, bank secrecy is very strongly accepted here. The most common type of company in Liechtenstein is the Aktiengesellschaft (AG) type. To establish this type of company, you need one shareholder and one director, who must be a resident.

A registered capital of CHF 50,000 (about EUR 50,000) is required for registration. It takes 3–4 weeks to process the registration. You can't avoid paperwork, but it's to be expected in such an exclusive jurisdiction. Companies must keep accounts, file tax returns and comply with audits.

It is also necessary to convene a general meeting once a year. The registered office of the company must remain in Liechtenstein. Liechtenstein has signed several international treaties regarding the avoidance of double taxation, for example with countries such as (Uruguay, Hong Kong, San Marino, Luxembourg, Switzerland and Austria).

Liechtenstein is a suitable destination for parent companies of holding structures that can be used for tax optimization. The cost of setting up a company in Liechtenstein is minuscule compared to the benefits that come from using it.

Basic information

  • Type of legal entity: GmbH
  • Establishment time: four weeks
  • Number of shareholders: minimum 1, can be any nationality
  • Shareholders: members can be FO or business entities
  • Share capital: 30000 CHF or Euro
  • Shares to bearer: allowed
  • Registered address is mandatory, but does not have to be physical
  • The company secretary is not mandatory
  • Directors: minimum 1, maximum not defined
  • Residence function of the director: the director must be resident in Liechtenstein

Taxation

  • Corporate income tax 12.5 %
  • The minimum corporate income tax is CHF 1,200 per year
  • Branch tax rate 12.5 %
  • Capital gains tax rate of 24 %
  • Dividends, interest, royalties 0 %
  • Net operating losses can be carried against income (the amount of the loss is limited)
  • State VAT rate is 8 %, reduced rates of 3.8 % (hotel services) and 2.5 % (food, etc.)
  • Double taxation agreements with various countries were applied, determining tax rates on dividends, interest and royalties
  • Accounting. Billing and preparation of accounts is required
  • Audit is not required
  • Anonymity and privacy. Information about directors (administrators) and shareholders is not accessible in the company register

Ke stažení

Back to the previous page

Latest blog posts

Contact us

By submitting the form I consent to the processing of personal data.

I consent to the use of my personal and contact information for the purposes of telemarketing and the company's services.

Form fields marked * are required.

© ZENRON Service LTD 2014-2022.

Privacy and Cookies Policy Website Terms of Use

This website does not provide legal or tax advice and should not be construed as either. Information may not be accurate or up to date. You rely on it at your own risk and we do not accept legal responsibility for it.