B1 Taxes and duties on the establishment of the foundation
Formation levy and fees
Foundations must pay a foundation tax of 2 per mille of the statutory capital at the time of formation, but at least CHF 200 with an exemption limit of CHF 1 million. Subsequent additions to the foundation or subsequent foundations are exempt from duty, provided that the statutory capital does not increase. Administrative fees for entry in the commercial register are CHF 700 and for deposit CHF 300.
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Dedication tax
Foundation level: Contributions to irrevocable foundations in Liechtenstein do not constitute taxable income at the foundation level.
Asset allocations to revocable foundations are attributed to the founder and are taxable to the founder, insofar as the right of revocation is explicitly stipulated in the articles. They are not subject to any Liechtenstein dedication tax.
Donor level: Donations to irrevocable foundations only lead to a Liechtenstein dedication tax of 3.5% at the founder level if the donated assets were subject to wealth tax in Liechtenstein prior to the transfer of assets. In practice, the dedication tax only affects the very rare cases of real estate located in Liechtenstein or business assets located in Liechtenstein.
