Pursuant to the provisions defined in the Tax Act, Liechtenstein levies a tax on the coupon of a security issued by a domestic issuer and on equivalent instruments.

Domestic issuers live in Liechtenstein, are permanent residents, are domiciled in Liechtenstein by statute, or have been entered in the Public Registry of Liechtenstein.

The debtor of the coupon or the taxable instrument is liable to pay the coupon tax. The coupon tax is to be assessed by the taxpayer (except for cooperatives and equivalent instruments) at a rate of 4%.

The coupon tax is levied by the Fiscal Authority.

Coupon tax