Einzelfirma (sole proprietorship)Liechtenstein
What it takes to form, own and run a sole trader in Liechtenstein, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Einzelunternehmer als natürliche Person, der die unbeschränkte Haftung übernimmt
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Zur Gründung einer Einzelfirma bedarf es lediglich einer Person, nämlich des Geschäftsinhabers.
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Die Landessteuer bemisst sich nach dem steuerpflichtigen Erwerb
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Not in our records
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Einzelfirma (sole proprietorship).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Zur Gründung einer Einzelfirma bedarf es lediglich einer Person, nämlich des Geschäftsinhabers.
- A local company secretary
- Does not apply
- A local registered agent
- Does not apply
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Einzelfirma (sole proprietorship).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Einzelfirma (sole proprietorship) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Einzelfirma (sole proprietorship).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 0–8%
Not an Ertragssteuer subject: the owner pays Erwerbssteuer on the earnings. Landessteuer tariff (Art. 19 SteG, single filer): 0 up to CHF 15,855; marginal 1% to 21,140; 3% to 42,280; 4% to 73,990; 5% to 105,700; 6% to 137,410; 6.5% to 169,120; 7% to 211,400; 8% above. A municipal surcharge of 150% to 250% of the Landessteuer is added (Art. 75 SteG; surcharge text read only in part).
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Die Landessteuer bemisst sich nach dem steuerpflichtigen Erwerb
- CFC rules in Liechtenstein
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deletion from the Handelsregister; the Amt für Justiz deletes an Einzelfirma of its own motion six months after the business has ended through the owner leaving the country or dying (Art. 970 PGR).
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Eine Einzelfirma wird von Amtes wegen gelöscht, wenn der Geschäftsbetrieb infolge Wegzugs oder Todes des Inhabers aufgehört hat
- Statutory fee
- CHF 50 (about €54)
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vollständige Löschung der in den Bst. B und C erwähnten Eintra- gungen: 50 Franken bei Einzelfirmen, 150 Franken in den übrigen Fällen.
Every business in Liechtenstein
VAT
- 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)
Payment and banking services
5 services name Liechtenstein on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Einzelfirma (sole proprietorship)
- ISO 20275 code
- EV7FSecondary GLEIF, Entity Legal Forms code list