Liechtenstein Compliance Guide
Filing requirements, deadlines, and fees for Liechtenstein business entities.
Filing Obligations
Annual Report / Financial Statements
AnnualLiechtenstein companies must prepare annual financial statements in accordance with the Persons and Companies Act (PGR). Companies with revenue over CHF 20 million, total assets over CHF 40 million, or more than 250 employees must have their accounts audited.
Within 6 months of the end of the fiscal year; filed with the tax return
Minimum CHF 1,800 (annual coupon tax / Ertragssteuer minimum) for companies with capital up to CHF 200,000
Interest and surcharges on late tax payments. Administrative penalties for non-filing.
Paper or electronic filing with the Tax Administration (Steuerverwaltung)
Corporate Income Tax Return (Ertragssteuer)
AnnualLiechtenstein levies a flat corporate income tax (Ertragssteuer) of 12.5% on net income. There is a minimum tax of CHF 1,800 per year. Liechtenstein has no withholding tax on dividends (except for specific cases), no capital gains tax, and participates in the EEA.
1 July following the tax year (for calendar year filers), with extensions generally available until 30 September
No filing fee
Interest on late payments. Enforcement measures for non-filing.
Via the Tax Administration
Beneficial Ownership Register (Register der wirtschaftlich Berechtigten)
OngoingLiechtenstein entities must identify and register their beneficial owners with the Office of Justice. The register is not publicly accessible but is available to the Financial Intelligence Unit (FIU) and other competent authorities.
Upon formation; updates within 30 days of any change
No fee
Administrative and criminal penalties for non-compliance.
Maintained by the legal entity; submitted to the Office of Justice
Key Dates
Frequently Asked Questions
What is Liechtenstein's corporate tax rate?
Liechtenstein has a flat corporate income tax rate of 12.5% with a minimum annual tax of CHF 1,800. There is generally no withholding tax on dividends paid to non-residents, and no capital gains tax. The participation exemption applies to qualifying dividends and capital gains from subsidiaries.
What is a Liechtenstein Anstalt?
An Anstalt (establishment) is a unique Liechtenstein legal form with no members or shareholders — it is a self-owned legal entity. The founder endows it with assets and defines its purpose. It is commonly used for asset protection and estate planning. It can have beneficiaries but does not issue shares.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.