Direct taxes legal entities
Legal entities are subject to income tax. The income tax rate is 12.5%, with a minimum income tax of CHF 1,800.
Private asset structures and special asset allocations without legal personality are not subject to income tax; they are only required to pay a minimum income tax of CHF 1,800.
The provisions regarding income tax are set forth in Art. 44 et seq. of the Tax Act
Requests for deadline extensions, application forms, guidelines, information sheets on specific topics, and further information can be found on our online portal: www.llv.li / Onlineschalter