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Liechtenstein: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

Entities subject to Corporate Income Tax must file a return within six weeks of the shareholders' meeting which adopts the financial statements, and no later than 1st July in the calendar year following the end of the company's fiscal year.

The tax assessment is then normally received in the autumn, and the tax due is payable within one month of receipt of the assessment. Instalment payment can sometimes be agreed with the tax authorities.



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