Liechtenstein

Corporate taxation

The corporate income tax rate in Liechtenstein is 12,5%.

Transfer pricing

Article 49 of the Tax Act in connection with Article 31b of the Tax Ordinance
create the necessary legal basis for the application of the arm’s length principle.

Liechtenstein relies on the OECD Transfer Pricing Guidelines (TPG) as a source for the interpretation of the arm’s length principle.

Pursuant to Article 31b paragraph 1 of the Tax Ordinance, taxpayers are required to apply the current version of the OECD TPG when determining the transfer prices for transactions with closely related persons and permanent establishments.

Links

Transfer Pricing Case Law and Guidance

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Cases involving Liechtenstein

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