Tax liability of foreign companies

Tax liability of foreign companies

From 1 January 2018, you will be liable for VAT in Liechtenstein from the first franc if you generate a worldwide turnover of at least CHF 100,000 from taxable and tax-exempt services in Liechtenstein and abroad.

Companies domiciled abroad that exclusively provide exempt services or services subject to procurement tax in Liechtenstein are not subject to VAT.

Our services include, among other things

  • Assessment of tax liability
  • Registration in the VAT register
  • Fiscal representation/tax representation of foreign companies      
  • Ongoing advice on business cases
  • Declaration and submission of quarterly statements including checking the corresponding incoming and outgoing invoices
  • Preparation and support for any appeal proceedings

Your Key Contacts