Liechtenstein vs Denmark
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Denmark: 4/05/2026
Compare Liechtenstein and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Denmark
General CIT Rate:
12.5
General CIT Rate:
22
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
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:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
Withholding Tax (WHT)
Liechtenstein
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Denmark
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.
Effective Tax Rate (ETR)
Liechtenstein
Denmark
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
14.22%
