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Legislation / Taxes / Tax Law
The Liechtenstein Tax Act

Since the beginning of 2011, a completely revised tax act is in force in Liechtenstein. It fulfils the requirements of a modern act compatible with European law, which does justice to the increasing links within the financial industry, and which strengthens the competitiveness of Liechtenstein – particularly as a financial location as well.

Investment funds of Liechtenstein are attractive investment options from the fiscal perspective. The assets managed by investment funds in the legal form of the contractual investment fund (collective trusteeship) as well as the form under company law (investment company) are excluded from personal tax obligations. The core notion is the thought that taxation of revenue produced by the investment companies should only occur at the investor level. This guarantees fiscal handling according to the internationally prevailing principle of transparency with respect to investment funds. In relation to the indication of revenue, investment funds of Liechtenstein offer potential advantages, as the release of shares is not subject to security transfer tax.

Liechtenstein Tax Act
Act of September 23rd, 2010 on national and community taxes

Liechtenstein Tax Regulation
Regulation of December 21st, 2010 on national and community taxes