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What are the basic taxation conditions for foundations in Liechtenstein?

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The standard income tax rate for foundations is 12.5% with dividends and capital gains generally being tax-exempt. Distributions to beneficiaries are also tax-exempt. In addition to ordinary taxation, a foundation may, under certain conditions, be taxed as a private asset structure and be subject to the minimum tax of CHF 1,800.00.

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Dr. Johanna Niegel

Liechtenstein foundation expert and lecturer at the University of Liechtenstein

Liechtenstein Institute of Professional Trustees and Fiduciaries
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