Country guide 🇱🇮

Liechtenstein

A tiny, very stable financial centre with a flat 12.5% corporate tax and world-class foundations. Built for serious wealth and larger structures – not for a one-person startup on a budget.

Key numbers at a glance.

Corporate tax
12.5%
minimum tax CHF 1,800 a year
Dividend WHT
0%
Personal income tax
up to ~22%
national + municipal
Wealth
Taxed
as a notional return added to income
VAT
8.1%
same as Switzerland
Currency
CHF

Residency & visa routes.

Residence permit quota

Only a small number of permits for EEA and Swiss nationals are issued each year, some of them by public lottery.

Permit for gainful activity

Managers and specialists of Liechtenstein companies can get permits when their activity is of economic interest to the country.

Why Liechtenstein

  • Political and financial stability
  • Flat 12.5% corporate tax
  • World-class foundations and trusts
  • EEA market access

Watch out for

  • Expensive to set up and run
  • Residence is very hard to get
  • Administration in German
  • Real substance expected

The full Liechtenstein guide is brewing.

Tax system, company setup step by step, banking, living costs and all the local quirks. Want a ping when it’s out of the oven?

Sources

Numbers last checked: September 2026. Tax law changes – confirm with a licensed advisor before acting. Nothing here is tax or legal advice.

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