Liechtenstein

Corporate taxation

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

Transfer pricing

In 2007, a DVD containing the details of over 1,000 German customers, was leaked from LGT Treuhand, a bank in Liechtenstein, and sold to the German tax government for Euros 4.2 million (£3.8m). Agreements have now been entered with other jurisdictions to exchange informations on foreign accounts.

Links

Transfer Pricing Case Law and Guidance

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Cases involving Liechtenstein

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