liechtenstein tax system

In Liechtenstein, the main taxes levied on businesses are corporate taxes, the capital tax, the VAT and the coupon (withholding) tax. There is no separate capital gains tax. Capital gains are treated as taxable income unless they come from real estate, in which case a property profits tax is levied.

Just like in any other European country, Liechtenstein has a taxation system divided into corporate taxes, for legal entities, and individual taxes.