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Taxation of Investment Funds in Liechtenstein

Updated on Monday 21st August 2017

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taxation-of-investment-funds-in-luxembourg.jpgThe foreign businessmen and companies who choose to invest in a fund in Liechtenstein will benefit from important advantages related to taxation.

This small country is a well-known financial center where nearly 750 investment funds are opened, with a total value of around CHF 37 billion.

The investment funds that have a registered office in Liechtenstein have to pay the income tax at 12.5% applied to the taxable net income and with a minimum value of CHF1,200. The rate of income tax is subject to changes, so if you want to know the latest news related to taxation of investment funds and the deductions you will benefit from, you may contact our specialists in company formation in Liechtenstein.

 

The benefits of taxation in Liechtenstein

 

An important benefit is that the dividends obtained from investments in legal entities are exempt from income tax, as well as the capital gains obtained after the liquidation of investments in legal entities. There is a tax of 1% applied at the issuance or increase of the nominal value of the shares and this is for public limited companies and public EU companies that are in charge with the management of the investment fund in Liechtenstein. The same rate is applied in case of investment companies with fixed capital.

The video below shows how Liechtenstein investment funds are taxed:

There is no tax in case of the shares of the investment company with variable capital. There is a tax exemption for properties and there is a special taxation rule for the legal entities named PVS (Privatvermögensstruktur).

The investment funds on a contractual basis are not subject to pay the income tax on their income and on their net wealth.

The investment funds with variable or fixed capital don’t have to pay the income tax for the investments in the fund or for its income and there is no withholding tax for the distribution to the holders of units in the fund. The individuals who are residents in Liechtenstein are exempt from income tax on the incomes obtained from an investment fund.

For more information about the taxation of investment funds in Liechtenstein, you may contact our specialists in company formation in this country who will help you open any type of fund or company available in this country.


 

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