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TAX
Change in Liechtenstein tax law
24 Jun 2021Change in Liechtenstein tax law
The Liechtenstein tax code has been amended so that income and capital gains from subsidiaries with passive income that are resident in low-tax countries are no longer exempt from corporate income tax. This article takes a look at the effects of the conversion rules for certain dividends and capital gains in Liechtenstein corporate income tax law. Find out more here:
‘Switching structures’, STEP Journal (Vol29 Iss3), pp.80-81
Also appears under...