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Dividend Tax in Liechtenstein

Dividend Tax in Liechtenstein

Updated on Tuesday 18th April 2017

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Dividends refer to the distribution of a company’s earnings to the shareholders. The amount and class of shareholders which can benefit of dividend payment are decided by the board of directors. The dividends can be payed in cash, as stock shares or other kind of property. Our law firm in Liechtenstein can give you more details regarding the conditions applied for the payment of dividend tax in this country.

Liechtenstein legislation concerning dividend tax

Liechtenstein provides a friendly legislation to the beneficiaries of dividend payments. Regardless whether the dividend income proceeds from foreign or local investment, the state does not impose a tax on it. 
Since the application of the new tax law in 2011, the government of Liechtenstein does not impose anymore withholding tax on dividends. However if a company has undistributed reserves from the previous years, the company will be charged with a coupon tax of maximum 4% for the distributions made after 2013. 
The capital gains which result from the sale of an equity participation (ownership of shares in a company) are also exempt from taxation, according to the Liechtenstein law
If you need more information about the dividend tax in Liechtenstein, our attorneys in Liechtenstein can offer you all the relevant details for your business. 

More tax regulations for Liechtenstein investors

As a member of the EEA Agreement, investors in Liechtenstein benefit as well from advantageous taxation regulations when extending their trade activity to other economic areas included in the agreement. Moreover the double taxation conventions signed between Liechtenstein and other countries provide to investors the possibility of tax deduction at source on dividends. 
The attractive taxation conditions provided by the government of Liechtenstein, including the exemption from taxation of dividend income, is making this country a good choice for investment.
Don’t hesitate to contact our Liechtenstein lawyers in order to complete your insight in matters regarding dividend tax in Liechtenstein and for any other legal services required by your business. 


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