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Audit Financial Services
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Corporate Tax
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Individual Tax
Individual Tax
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Our services in the area of value-added tax
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Transfer Pricing
Our transfer pricing services.
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M&A Tax
Advice throughout the transaction and deal cycle
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Tax Financial Services
Our tax services for financial service providers.
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Financial Services
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Advisory IT & Digitalisation
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Nowadays, the investigation of criminal offences in companies increasingly involves digital data and entire IT systems.
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Experts in commercial law.
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Trust Services
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Abacus
Grant Thornton Switzerland Liechtenstein has been an official sales partner of Abacus Business Software since 2020.
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Accounting Services
We keep accounts for you.
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Payroll Services
Leave your payroll accounting to us.
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Real Estate Management
Leave the management of your real estate to us.
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TAX
Crediting of withholding taxes with fund shares
Provided certain conditions are met, private individuals with tax residence in Liechtenstein can claim credit for foreign withholding taxes on investment income (such as interest or dividends) in Liechtenstein.
Contents
This was previously impossible with fund investments due to the tax administration’s implementation of the law. However, a recent decision of the Liechtenstein Administrative Court (VGH) modified the way in which the law is implemented. For private investors, this circumstance raises the question of how they can ensure that taxes that are withheld in the context of funds can be credited. On the other hand, the funds themselves may now be subject to greater reporting requirements.
