Corporate-akin form of establishments

International Tax Law

The Federal Supreme Court focuses on the capital structure when assessing Liechtenstein establishments for tax purposes. A proper comparison of legal forms requires the inclusion of further criteria. Our article in the current edition of EXPERT FOCUS gives an overview of the characteristics of an establishment and shows why the practice of the Federal Supreme Court is too limited from a corporate and tax law point of view. Read the full German article here. (PDF, 1.6 Mb)

December 2019 | Authors: Andreas Rudolf, Andreas Müller, Magnus Krienbühl, Christina Stocker

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