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Revenue tax vs. minimum revenue tax

Asked in Offshore (General) for Liechtenstein

0
Hope all is fine with you.
I am a bit confused with respect to corporate tax at 12.5% and minimum revenue tax of 4%, in connection therewith could you please confirm / correct my understanding:
(1) All companies pay 12.5% corporate tax + 4% on the share / nominal capital.
(2) If the company, foundation, trust qualifies for PVS - it pays only CHF 1200 (which is effectively 4% of 30 000) and that's it, no other tax is due.
(3) 4% in Liechtenstein now is
(a) a rate for interest on equity deduction
(b) a coupon tax rate withheld at source till Dec 2012
(c) minimum revenue tax rate on equity?

Thank you & best regards,
Elena
 
Tax Interest Liechtenstein
 
Posted by Elena on Feb 13, 2012 at 12:48
 

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Dear Elena,

For which country you would like these information. I think it's for swiss?

Vincent
 
Posted by Lowtax User on Feb 13, 2012 at 15:45
 

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Vincent, hello!

Thank you for the prompt reply.

Actually for Liechtenstein (the forum has a heading "Liechtenstein"), but if it is the same for Switzerland, please mention.
 
Posted by Lowtax User on Feb 14, 2012 at 05:10
 

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Dear Elena,

What's income or asset? Perhap's with Luxembourg company we can find a solution.
Kind regards,
Vincent.Tucci3@gmail.com
Vincent
 
Posted by Lowtax User on Feb 14, 2012 at 11:35
 

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Dear Elena,

Let me answer your question:

I will not go into each point and advantages or disadvantages. The solution is the right structer. I still believe that Liechtenstein with the Foundation Law is one of the strongest.

Conclusion to me is very simple. You should choose between the status quo withtout PVS status with an ''underlying company''. If you dont feel comfortable transfer of the domicile to Panama.

I strongly suggest to set up Foundation with underlying company.

 
Posted by Lowtax User on Feb 01, 2013 at 02:09
 

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