Liechtenstein: Domestic Corporate Taxation
(NB: Coupon Tax was abolished with the introduction of the new Tax Act but is still applicable at a rate of 2% for 'old' reserves until the end of 2012).
Withholding (Coupon) Tax applies to companies whose capital is divided into shares, and is levied at the rate of 4% on any distribution of dividends or profit shares including distributions in the form of shares, although see above for proposed changes to this. Generally, there is no withholding tax on interest or royalty payments, but it does apply to interest from bonds, to interest from time deposits with domestic banks in excess of 12 months, and to interest on some commercial loans over CHF50,000 with a minimum term over 2 years. Most normal inter-company loans are not caught by the coupon tax.