Liechtenstein
Liechtenstein: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Liechtenstein
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Liechtenstein. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Liechtenstein.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Liechtenstein: where to register, file and check.
Blocs and agreements
The trade arrangements Liechtenstein belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Liechtenstein’s own position
- Customs territory
- Switzerland
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Das Gebiet des Fürstentums Liechtenstein wird an das schweizerische Zollgebiet angeschlossen und bildet einen Bestandteil des schweizerischen Zollgebietes.
- VAT territory
- Switzerland
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Die im schweizerischen Mehrwertsteuergesetz als Inland bezeichneten Gebiete gelten als gemeinsames Anwendungsgebiet der Mehrwertsteuer für beide Vertragsstaaten.
- Switzerland–Liechtenstein customs treaty
- Inside
Liechtenstein is a party to the Customs Treaty of 29 March 1923 with Switzerland; its territory is annexed to, and forms part of, the Swiss customs territory. In the VAT agreement of 12 July 2012 the territories that the Swiss VAT Act calls domestic form a common area of application of VAT for both States.
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Das Gebiet des Fürstentums Liechtenstein wird an das schweizerische Zollgebiet angeschlossen und bildet einen Bestandteil des schweizerischen Zollgebietes.
- European Economic Area
- Inside
Liechtenstein is a Contracting Party to the EEA Agreement. EEA Council Decision No 1/95 of 10 March 1995 provides for its entry into force for Liechtenstein on 1 May 1995 on stated conditions, and records that the good functioning of the Agreement is not impaired by the regional union between Switzerland and Liechtenstein.
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The good functioning of the Agreement is not impaired by the regional union between Switzerland and Liechtenstein.
- European Union: internal market and customs union
- In part
Liechtenstein takes part in the EEA but its territory is part of the Swiss customs territory, not the Union customs territory. The customs-union half of the position rests on the Swiss-Liechtenstein treaty; no EU text retrieved lists Liechtenstein in Reg. 952/2013 art. 4.
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Das Gebiet des Fürstentums Liechtenstein wird an das schweizerische Zollgebiet angeschlossen und bildet einen Bestandteil des schweizerischen Zollgebietes.
In regional arrangements
- Schengen area
- Free movement area · since 19 December 2011
Covers movement of people.
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as from 19 December 2011
- European Economic Area
- Single market · since 1 May 1995
Covers goods, movement of people, services, establishment, capital.
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This Decision shall enter into force on 1 May 1995, provided that:
- European Free Trade Association
- Free trade area · since 1991
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Liechtenstein becomes a member of EFTA.
- Switzerland–Liechtenstein customs treaty
- Customs union with Switzerland · since 1 January 1924
Covers goods, a common external tariff.
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Gebiet des Fürstentums Liechtenstein wird an das schweizerische Zollgebiet angeschlossen und bildet einen Bestandteil des schweizerischen Zollgebietes.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 12.5%
- Distributions
- Not in our records
- Audit
- As for the AG: audit above the 'small' thresholds, otherwise a review (prüferische Durchsicht), waivable by a micro-company carrying on a commercial trade by unanimous decision (Art. 1058, 1058a, 1064 PGR).Official The registry or ministry page as of 2026-10-10
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Soweit bei Unternehmen, die nicht einer Prüfungspflicht im Sinne des Abs. 1 unterliegen, eine Jahresrechnung aufgrund der Bestimmungen dieses Titels erstellt werden muss, ist durch einen Revisor oder ein Revisionsunter- nehmen eine prüferische Durchsicht (Review) durchzuführen
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Liechtenstein, and when it must register, as the tax authority states it.
- Standard rate
- 8.1%
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1) Die Steuer beträgt 8,1 % (Normalsatz); vorbehalten bleiben Abs. 2 und 4.
- Other rates
- 2.6% Water in pipes; foodstuffs under Swiss food law except alcoholic drinks (hospitality services stay at the standard rate); livestock, poultry and fish; grain; seeds, plants and cut flowers; animal feed; fertiliser and plant-protection products; medicines; newspapers, magazines, books and other printed matter without advertising character (and electronic equivalents); menstrual hygiene products; radio and television services other than commercial ones; services under Art. 21 Abs. 2 Ziff. 14 to 16; primary agricultural production services
- 3.8% Accommodation services (Beherbergungsleistungen), the special rate
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2) Der reduzierte Steuersatz von 2,6 % findet Anwendung:
- Registration threshold
- CHF 100,000 · about €108,038
turnover in Liechtenstein and abroad from supplies that are not excluded from tax under Art. 21 Abs. 2; below it a business is exempt from tax liability; per year
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a) innerhalb eines Jahres im In- und Ausland weniger als 100 000 Franken Umsatz aus Leistungen erzielt, die nicht nach Art. 21 Abs. 2 von der Steuer ausgenommen sind;
- Voluntary registration
- Yes
A business exempt under Art. 10 Abs. 2 may waive the exemption and become liable to VAT; the waiver must be kept for at least one tax period (Art. 11 Abs. 3).
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1) Wer ein Unternehmen betreibt und nach Art. 10 Abs. 2 oder Art. 12 Abs. 3 von der Steuerpflicht befreit ist, hat das Recht, auf die Befreiung von der Steuerpflicht zu verzichten.
- A foreign company
- See the note
The tax authority's site refused every fetch from this vantage, so no non-resident answers are recorded.
- Returns filed
- Depends on the business
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Innerhalb der Steuerperiode erfolgt die Abrechnung der Steuer vierteljährlich.
- Tax authority
- Steuerverwaltung (Liechtenstein Tax Administration)
Tax calendar
When the main returns and payments fall due in Liechtenstein, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- Corporate tax, final payment
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- Corporate tax, instalments
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- Personal income-tax return
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- Personal income tax, final payment
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- Personal income tax, instalments
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
- VAT return
- 60 days after the end of the quarter · each quarter
DE: die steuerpflichtige Person muss innert 60 Tagen nach Ablauf der Abrechnungsperiode unaufgefordert abrechnen. EN: a VAT-liable person submits the return within 60 days after the end of the accounting period; the period is quarterly by default (Art. 35 Abs. 1 MWSTG), half-yearly under flat-rate settlement, and monthly or annual on request. The record takes the standard quarterly case. Payment is not read here. The Act states no weekend shift, so the shift is unstated. Source: MWSTG (LR 641.20, Fassung 01.01.2026) on gesetze.li, read 25 Oct 2026.
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1) Die steuerpflichtige Person hat gegenüber der Steuerverwaltung innert 60 Tagen nach Ablauf der Abrechnungsperiode unaufgefordert in der vorgeschriebenen Form über die Steuerforderung abzurechnen.
- Payroll withholding
- Not in our records
llv.li/en/national-administration/office-of-finance/tax-administration inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Liechtenstein yet.
Economy and trade
What it exports
Goods Liechtenstein exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Liechtenstein’s own trade; it does not compare places.
Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report Liechtenstein separately.