Liechtenstein financial center

PERFECT CONNECTION BETWEENSUSTAINABILITY AND INNOVATION The Liechtenstein financial center thinks in terms of generations. The focus on the long term, quality and stability is just as important as keeping up with the latest trends. The financial center presents itself in the annual brochure.


We are pleased to inform you that Accurata Wirtschaftsprüfung Ltd. is merging with LIREX Ltd. Since the merger of the two companies three years ago, we have grown together as a unit. This cooperation has had a positive influence on the development of both companies and promises a WIN-WIN situation for you as a customer … Read more

Interim dividends in Switzerland and Liechtenstein (CH / LI)

SwitzerlandThe new provisions on interim dividends apply to both stock corporations and limited liability companies. The revised company law allows the Annual General Meeting to distribute interim dividends under the following conditions: The audit of the interim financial statements may be waived if all shareholders or partners agree and the creditors’ claims are not jeopardized … Read more

Tax law – Taxation of investment income (LI)

Dividends and capital gains from participations in legal entities are generally tax-free income for legal entities that are subject to ordinary Liechtenstein income tax. The income tax exemption applies both to income from qualifying investments and to income from portfolio investments. However, since the “new” Liechtenstein Tax Act 2011 came into force, various anti-abuse provisions … Read more

Increase in VAT rate as of January 1, 2024 (CH / LI)

In the vote on September 25, 2022, the amendment to the AHV Act and the federal decree on the additional financing of the AHV through an increase in VAT were approved. At its meeting on December 9, 2022, the Federal Council set the date for entry into force as January 1, 2024. The standard rate … Read more