Doing Business in - JHI
Doing Business in - JHI
Doing Business in - JHI
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<strong>Do<strong>in</strong>g</strong> <strong>Bus<strong>in</strong>ess</strong> <strong>in</strong><br />
Liechtenste<strong>in</strong><br />
Contents<br />
2 Introduction<br />
2 About <strong>JHI</strong><br />
3 <strong>JHI</strong> <strong>in</strong> Liechtenste<strong>in</strong><br />
4 Key facts<br />
6 Foreign <strong>in</strong>vestment<br />
7 Establish<strong>in</strong>g a bus<strong>in</strong>ess<br />
18 Taxation<br />
25 Account<strong>in</strong>g and<br />
report<strong>in</strong>g<br />
Introduction<br />
This guide is written for companies <strong>in</strong>terested <strong>in</strong> do<strong>in</strong>g bus<strong>in</strong>ess <strong>in</strong> Liechtenste<strong>in</strong>. It<br />
outl<strong>in</strong>es key facts and figures on Liechtenste<strong>in</strong>’s history, economy, bus<strong>in</strong>ess<br />
<strong>in</strong>frastructure, laws and taxation. The <strong>in</strong>formation conta<strong>in</strong>ed here<strong>in</strong> should be used for<br />
guidance only and is current as at 31 December 2007. Every effort has been made to<br />
ensure that the facts conta<strong>in</strong>ed <strong>in</strong> this publication are correct at the time of<br />
publication; however, no responsibility for loss result<strong>in</strong>g from action taken based on<br />
any material here<strong>in</strong> can be accepted. It is recommended that readers obta<strong>in</strong> further<br />
<strong>in</strong>formation and professional advice prior to mak<strong>in</strong>g any decision.<br />
About <strong>JHI</strong><br />
With offices <strong>in</strong> the Americas, Asia-Pacific and Europe, <strong>JHI</strong> is a lead<strong>in</strong>g <strong>in</strong>ternational<br />
association for <strong>in</strong>dependent bus<strong>in</strong>ess advisors, f<strong>in</strong>ancial consult<strong>in</strong>g and accountancy<br />
firms. <strong>JHI</strong> exists to support the development of its member firms by facilitat<strong>in</strong>g<br />
communication, exchange, network<strong>in</strong>g and resource shar<strong>in</strong>g worldwide. Its members<br />
benefit from global network<strong>in</strong>g while ma<strong>in</strong>ta<strong>in</strong><strong>in</strong>g total practice <strong>in</strong>dependence.<br />
Admissions are subject to a rigorous selection process based on criteria <strong>in</strong>clud<strong>in</strong>g the<br />
quality of practice, reputation and geographical location.<br />
<strong>JHI</strong> is one of the largest associations of its k<strong>in</strong>d, with some 120 member firms <strong>in</strong> over 50<br />
countries worldwide. Its members offer a broad range of account<strong>in</strong>g, audit<strong>in</strong>g and<br />
management consultancy services, and develop their bus<strong>in</strong>ess capacity through the<br />
association’s global network. <strong>JHI</strong>’s worldwide coverage enables its members to access<br />
support and cost effective bus<strong>in</strong>ess solutions, no matter where <strong>in</strong> the world their<br />
bus<strong>in</strong>ess takes them. <strong>JHI</strong> members benefit from a diverse programme of regional and<br />
<strong>in</strong>ternational conferences, designed to engage, facilitate professional development,<br />
challenge and stimulate member firms, whilst offer<strong>in</strong>g unparalleled opportunities for<br />
network<strong>in</strong>g and bus<strong>in</strong>ess development. <strong>JHI</strong> is also a leader <strong>in</strong> provid<strong>in</strong>g value-add<strong>in</strong>g<br />
services to members, <strong>in</strong>clud<strong>in</strong>g Special Interest Groups address<strong>in</strong>g the latest market<br />
trends on <strong>in</strong>formation technology, tax and audit<strong>in</strong>g, f<strong>in</strong>ancial services, practice<br />
management, forensic account<strong>in</strong>g and litigation support, as well as topic-specific<br />
discussion forums address<strong>in</strong>g the professional needs of manag<strong>in</strong>g partners and do<strong>in</strong>g<br />
bus<strong>in</strong>ess <strong>in</strong> different countries.<br />
For further <strong>in</strong>formation on <strong>JHI</strong>’s work and its members, see www.jhi.com.<br />
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DOING BUSINESS IN LIECHTENSTEIN