"Drei Schwestern"

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Taxes

Modern Tax Act in Liechtenstein
The uniform tax rate for legal entities that are not covered by the special arrangement for private asset structures (Privatvermögensstrukturen - "PVS") is 12.5% of net earnings. A number of special aspects are applicable when determining net earnings. For example, earnings and profit shares (dividends) from participations are not subject to tax, and an interest deduction of 4 % may be made on operationally necessary equity capital. Dividend distributions are tax-exempt.

Asset management foundations, establishments and fiduciary companies, in accordance with the rules governing private asset structures (Privatvermögensstrukturen – "PVS"), subject to certain preconditions (in particular: no economic activity as well as asset management by an independent third party), may choose to be taxed at the minimum income tax rate of CHF 1,800.00 per annum. No tax assessment is conducted.
Trusts are subject exclusively and without further conditions to the minimum income tax rate amounting to CHF 1,800.00 per annum.

International tax law
The Principality of Liechtenstein has established double taxation conventions and treaties on the exchange of information for tax purposes with a number of states. The current list of such treaties and conventions is available on the internet under the following link: List of all Double Taxation Agreements (DTA) and Tax Information Exchange Agreements (TIEA and AEOI )

We create tailored tax-compliant solutions together with the client's tax lawyer or with a tax lawyer from our network.

Fatca
On 16 May 2014 the Principality of Liechtenstein signed an Intergovernmental Agreement pursuant to Model 1 (FATCA Agreement) with the United States of America, which came into force on 1 July 2014. Interadvice Anstalt was one of the first fiduciary companies to register as a financial institution (FFI) pursuant to Model 1-IA, and is consequently FATCA-compliant.
If you require our registration number, GIIN or PEID number, simply contact us.

Double Taxation Treaty with Switzerland
Of interest is the Double Taxation Treaty with Switzerland that came into force on 1 January 2017. This means Swiss withholding tax (35%) will be entirely waived on interest payments to natural persons or legal entities domiciled in Liechtenstein, and the tax rate on dividends will be reduced to 15% or will be entirely waived, depending upon the size of the shareholding. An effective option may consequently be a Liechtenstein holding company for Swiss companies, or a corporate holding foundation for long-term corporate succession arrangements.