Taxation of the Trust in Liechtenstein
A trust established under Liechtenstein law or whose actual administration is in Liechtenstein is subject to an annual flat-rate tax of CHF 1,800. No assessment is made.
Under Liechtenstein tax law, the trustee is always the taxable person for wealth and acquisition taxes on the trust assets. No acquisition, profit or wealth taxes are payable. The distributions to the beneficiaries are also not subject to any further taxation.
The special tax regime for trusts in Liechtenstein is internationally recognised and accepted. It is EU and OECD compliant. Liechtenstein is neither on a black list nor a red list.
Our advice: Arrange an agreement on the tax treatment of the trust (ruling) with the competent authorities in the country where the settlor and the beneficiaries are domiciled, if possible.
Do you have questions about the taxation of trusts in Liechtenstein? Our tax advisors will provide you with a free initial assessment. For a non-binding enquiry, please contact us by phone or e-mail or use the contact form at the bottom of this page. We will be happy to help you.
