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Liechtenstein: Domestic Corporate Taxation

Property Profits Tax

(NB: Since the introduction of the Tax Act 2010 the Property Profits Tax no longer applies, any profits are subject to the corporate income tax rate of 12.5%)

The Property Profits Tax applied to any individual or corporate person who made gains from a real property transaction. The taxable profit was the amount by which the proceeds of sale exceeded the invested cost. 'Invested cost' was an officially-assessed value plus any excess of original purchase cost and subsequent capital additions (less maintenance costs) over the assessed value.

The rate of property profits tax was set annually by Parliament, and was usually equal to the rate of the general Profits Tax.



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