Does a new Liechtenstein company pay the full minimum tax in its first year?

Yes. The minimum tax of CHF 1,800 is owed for each tax year regardless of how long the company existed in it, and it is credited against the 12.5% income tax. Small commercial businesses whose average balance sheet total over the last three years stayed at or below CHF 500,000 are exempt. Companies that are not assessed pay it one year in advance.

Source: Tax Act (SteG), Art. 62 Mindestertragssteuer, Lilex, Liechtenstein legal database