Direct taxes legal entities
The 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 as well as special asset dedications without personality are not subject to income tax; they are only subject to a minimum income tax of CHF 1,800.
The provisions on the income tax are found in Art. 44ff. 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