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Liechtenstein Adopts Tax Reform Law 01/06/10 | | Liechtenstein’s government has approved plans for creating a new tax act, designed to modernize the existing Liechtenstein Tax Act. The new tax act introduces a 12.5% flat rate corporate tax and eliminates the existing capital tax. In addition, loss carryforwards will no longer be subject to a time limit. Besides, will be introduced the system of group taxation for affiliated companies. The tax reform also provides introduction of measures of a tax incentive for Lichtenstein companies attending to assets management. As a whole, planned measures are directed on increase of attractiveness of Liechtenstein from the view of international tax planning. | | |
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