| offsh.comp., tax. |
foundation tax (Formation tax (Gründungsabgabe)
Unless Swiss stamp duty law applies, a formation tax in the amount of 1% of the statutory nominal capital is levied upon the formation or relocation of legal companies in Liechtenstein (e.g. foundation, establishment) as well as for capital increases.
The general tax rate of 1% is reduced to 0.5% for amounts greater than CHF 5 million and to 0.3% for amounts greater than CHF 10 million. The first CHF 1 million is tax exempt.
Foundations are subject to the formation tax at a tax rate of 0.2%, but at least CHF 200. 'More); formation tax (Formation tax (Gründungsabgabe)
Unless Swiss stamp duty law applies, a formation tax in the amount of 1% of the statutory nominal capital is levied upon the formation or relocation of legal companies in Liechtenstein (e.g. foundation, establishment) as well as for capital increases.
The general tax rate of 1% is reduced to 0.5% for amounts greater than CHF 5 million and to 0.3% for amounts greater than CHF 10 million. The first CHF 1 million is tax exempt.
Foundations are subject to the formation tax at a tax rate of 0.2%, but at least CHF 200. 'More) |
