Trust: Liechtenstein: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
What minimum (flat) tax does the structure pay per year
a minimum of CHF 1,800
«The minimum corporate earnings tax shall be 1 800 Francs and shall be payable on the basis of assessment. For taxpayers for whom no assess- ment is conducted it shall be paid for one year in advance.93 3) No minimum corporate earnings tax shall be collected for taxpayers whose purpose is exclusively to operate a business conducted along com- mercial lines and whose balance sheet has not exceeded 500 000 Francs over the average of the last three years. Art. 63 Avoidance of double taxation Art. 22 shall apply mutatis»
Source: regierung.li · source copy as of 2026-10-03
«Special asset endowments with no legal personality established un- der Liechtenstein Law or having their effective place of management in Liechtenstein shall, subject to the provisions of (2), be exclusively liable to the minimum corporate earnings tax in accordance with Art. 62 (1) and (2) and are not subject to tax assessment.100 2) Special asset endowments with no legal personality that have a lim- ited liability to taxation on the basis of their earnings in Liechtenstein as referred to in Art. 44 (2), shall be subject to the minimum corporate earn- ings tax referred to in Art. 62 (1) and (2). 98 Art. 64 (4) amended by LGBl. 2022 no. 232. It shall become applicable in this form for the first time to financial years beginning after 31 December 2022. 99 Art. 64 (6) amended by LGBl. 2018 no. 147. Applies in this form for the first time for the tax assessment for the 2019 tax year. 100 Art. 65 (1) amended by LGBl. 2014 no. 344. 52 SteG 640.0 F. For»
Source: regierung.li · source copy as of 2026-10-03
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