Corporate Tax Comparison

Liechtenstein vs Netherlands

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.

Published — Liechtenstein: 2/14/2024 · Netherlands: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Netherlands: 9/26/2026

Base Country/Region

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Compare Corporate Tax

Liechtenstein

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Liechtenstein: 2/14/2024 · Netherlands: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Netherlands: 9/26/2026

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:

Within six weeks of the assessment; a provisional assessment issued during the year is payable in equal monthly instalments over the rest of the year.

Withholding Tax (WHT)

Liechtenstein

Netherlands

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Value-Added Tax (VAT)

Liechtenstein

Netherlands

General VAT Rate:

8.1

General VAT Rate:

Learn More 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.

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