Liechtenstein vs Netherlands
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Netherlands: 4/04/2026
Compare Liechtenstein and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Netherlands
General CIT Rate:
12.5
General CIT Rate:
25.8
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Liechtenstein
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Netherlands
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Effective Tax Rate (ETR)
Liechtenstein
Netherlands
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
22.83
