Europe, Middle East and Africa Tax Facts 2012 - Crowe Horwath ...

LIECHTENSTEIN
INCOME TAX RATES 2012
Individuals
28
Taxable Income (CHF) Tax Rate (%)
Up to 15,000 0
From 15,001 to 25,000 3
From 25,001 to 50,000 9
From 50,001 to 80,000 12
From 80,001 to 110,000 15
From 110,001 to 140,000 18
From 140,001 to 170,000 19.5
Over 170,000 21
Companies
Taxable Income (CHF) Tax Rate (%)
All income 12.5
VALUE ADDED TAX (VAT)
� 8% calculated on the price of goods and services.
� 2.5% applies to a specifi c range of goods such as food, medicine, newspapers etc.
� 3.8% on hotel accommodation.
CAPITAL GAINS TAX (CGT)
Individuals
Capital gains are exempt from taxation except gains on domestic real estate (capital
gains on domestic real estate are taxed with the rates applicable for individuals as
mentioned above).
Companies
Capital gains are exempt from taxation except gains on domestic real estate (capital
gains on domestic real estate are taxed with the rates applicable for companies as
mentioned above).
LOSSES
Losses can be compensated in full with no time limit (perpetual loss carried forward).
TREATY NETWORK
26 countries.
WITHHOLDING TAX
Dividends: Not applicable
Interest: Not applicable
Royalties: Not applicable
CONTACT:
Patrick Fuchs
info@crowehorwath.li
Crowe Horwath Treuhand AG
Landstrasse 99 / PO Box 532
LI 9494 Schaan
Liechtenstein
Tel: +423 236 19 10 Fax: +423 236 19 15
www.crowehorwath.li
Europe, Middle East and Africa Tax Facts 2012
Last updated: May 2012