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Liechtenstein: Domestic Corporate Taxation

Turnover Tax

Turnover Tax is payable by securities dealers and traders (Effektenhandler), which includes banks, financing companies, investment funds, and other entities or persons whose business is focussed mainly on securities dealing, trading or broking. It also applies in general to companies whose assets include taxable securities valued at more than CHF10 million.

The rate of turnover tax at the time of writing varies between 0.15% and 0.30%.

 

 

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