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  • Switch-Over Clause in Liechtenstein
    In the summer of 2018, following pressure from the EU, Liechtenstein adjusted its tax law to European requirements and introduced specific anti-abuse provisions. The new switch-over clause is intended to prevent double non-taxation of income from participations. In certain cases, dividends and capital gains from holdings in legal persons are no longer exempt from taxation, but subject to corporate income tax liability in Liechtenstein.
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  • Agreement Between Liechtenstein and Switzerland on Home Offices
    The COVID-19 pandemic is on the rise and home offices are more relevant than ever. The recently concluded MoU between Liechtenstein and Switzerland emphasizes the high relevance of this topic from a tax point of view. This CONFIDA Info focuses on the tax treatment of home offices during the measures to combat the COVID-19 pandemic and highlights the results of the MoU reached on the Double Taxation Agreement between Liechtenstein and Switzerland.
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  • Home Office – A New Reality, Albeit Not Without Challenges
    The present COVID-19 pandemic has shown that, not least because of today's technical advances, working outside the employer's premises is possible and creates new forms of work. This also includes working from home, in the so-called home office.
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CONFIDA Holding Ltd.
Kirchstrasse 3, 9490 Vaduz, Liechtenstein, Phone +423 235 83 83, Fax +423 235 84 84, infoconfidali

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