Liechtenstein

LI CHFFr German
Pros
Low flat corporate tax rate and absence of capital gains or inheritance taxes
Exceptional political stability with minimal corruption and high levels of personal safety
Strong legal protection for private property and a tradition of financial privacy
Cons
Extremely high cost of living and expensive labor market for small businesses
Severe scarcity of land and very high commercial real estate prices
Restrictive residency permits and complex immigration rules for non-EEA entrepreneurs

Long story short: Liechtenstein caps corporate tax at 12.5%, among the lowest in Europe, and the administration leaves you be as long as your paperwork is straight.

The catch: settling here is next to impossible. Residency quotas are tiny, waiting lists endless, unless you're rich enough to negotiate a lump-sum tax deal with the authorities.

Beyond that: banks are rock-solid but wary after past laundering scandals, corruption is basically nonexistent, infrastructure rides on Switzerland's coattails, security is near total, food is decent but pricey, and the alpine scenery is stunning.

VERYLOW TAX 6.4/10 HOLDING 5.3/10 DIVIDENDPIPELINE 7.2/10 CRYPTOHAVEN 7.4/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, BUT LIGHTLY.
Liechtenstein taxes income lightly (top rate 8%), and the residency test won't jump you in a dark alley.

The pressure is readable, the rules play fair, and nobody's hunting for an excuse to claim you.

01.1 Income tax
Personal income tax
1 → 8%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 8 brackets
Bracket (USD)Rate
0 – 26,0841%
26,085 – 52,1683%
52,169 – 91,2944%
91,295 – 130,4205%
130,421 – 169,5466%
169,547 – 208,6726.5%
208,673 – 260,8407%
260,841 +8%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+150%
Communal tax surcharge (minimum)
+180%
Communal tax surcharge (maximum)

Will your wealth be taxed?

Long story short: YES, BUT LIGHTLY.
Capital gains get off easy in Liechtenstein (8%); the annual wealth tax doesn't (top rate 4%). It nibbles your pile every year, sold or not, and over a long hold the nibbling out-eats the sale tax entirely.

Watch the stock, not just the flow.

02.1 Investment income
Capital gains
8%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive · +150% Communal tax surcharge (minimum) · +180% Communal tax surcharge (maximum)
Bracket (USD)Rate
0 – 26,0841%
26,085 – 52,1683%
52,169 – 91,2944%
91,295 – 130,4205%
130,421 – 169,5466%
169,547 – 208,6726.5%
208,673 – 260,8407%
260,841 +8%
Dividend tax
8%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive · +150% Communal tax surcharge (minimum) · +180% Communal tax surcharge (maximum)
Bracket (USD)Rate
0 – 26,0841%
26,085 – 52,1683%
52,169 – 91,2944%
91,295 – 130,4205%
130,421 – 169,5466%
169,547 – 208,6726.5%
208,673 – 260,8407%
260,841 +8%
Interest income
8%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 26,0841%
26,085 – 52,1683%
52,169 – 91,2944%
91,295 – 130,4205%
130,421 – 169,5466%
169,547 – 208,6726.5%
208,673 – 260,8407%
260,841 +8%
02.2 Wealth & estate
Wealth tax
4%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · Liechtenstein does not levy capital gains tax on private movable assets, including crypto-assets. However, individuals are subject to an annual wealth tax (Vermögenssteuer). The total value of crypto holdings at year-end is added to net wealth; a 'notional income' (Sollertrag, currently 4%) is then calculated on this wealth and taxed at progressive income tax rates. Professional trading is classified as commercial activity and taxed as business income at rates up to approximately 24%.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Corporate tax in Liechtenstein sits at a low 12.5%, VAT included in the good mood. Setting up and running a company is cheap; whatever ends up killing your venture here, it won't be the tax bill.

03.1 Rates
Corporate tax
12.5%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat
VAT standard rate
8.1%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
2.6%3.8%8.1%
Food & drink
2.6%
food
2.6%
non-alcoholic
8.1%
alcohol
Print media
2.6%
books
2.6%
ebooks
2.6%
newspapers
Culture
8.1%
cultural events
8.1%
cinema
8.1%
theatre
8.1%
museums
8.1%
sports
Transport
8.1%
public transit
8.1%
rail
8.1%
air
Hospitality
3.8%
hotels
8.1%
restaurants
2.6%
takeaway
Health
2.6%
pharma
8.1%
medical dev.
Energy
8.1%
electricity
8.1%
natural gas
8.1%
district heat.
8.1%
domestic fuel
Utilities
8.1%
water
8.1%
waste
Clothing
8.1%
kids clothing
Digital & telecom
8.1%
digital
8.1%
telecom
8.1%
broadcast
Construction
8.1%
construction
8.1%
social housing
Agriculture
8.1%
farm inputs
8.1%
animal feed
Personal services
8.1%
funeral
8.1%
hairdressing
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Liechtenstein, the equivalent of 'Misuse of Corporate Assets' is Breach of Trust (Untreue) under § 153 of the Penal Code (StGB). According to established jurisprudence (following the Austrian model), a sole shareholder-director cannot be prosecuted for this crime if they consent to the transaction, as there is no 'abuse of authority' against the beneficial owner's interests. As long as the company remains solvent and the act does not constitute a bankruptcy-related crime (e.g., § 156 StGB), it is treated as a civil breach of capital maintenance rules or a tax issue (hidden profit distribution).
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesHandelsregister (Amt für Justiz)
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesHandelsregister (Amt für Justiz)
03.3 Incorporation cost
In this country, the most standard company form is called Gesellschaft mit beschränkter Haftung (GmbH) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
Commercial Register (Handelsregister) Registration Fee
USD 864
Notary Fees and Public Deed of Incorporation
USD 1,357
Professional Legal and CSP Incorporation Services
USD 4,935
Total
USD 7,156

A good fit for a holding?

Long story short: NO.
Liechtenstein has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
0%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
0%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
0%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · LI 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with LI.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Liechtenstein taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
30 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
5 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Liechtenstein signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 5/9 active · 3 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2019
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
Liechtenstein is flagged by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

Blacklist exposure Listed by 2 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: YES.
Liechtenstein ranks high on press freedom (rank #12) and crypto rides untaxed... for now. But 3 CBDC project(s) are on the workbench.

Today's freedom is real; keep one eye on the rails they're laying.

08.1 Press freedom
Press freedom · RSF index
12/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 83 · ↑ 3 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
European Central Bank
RESEARCH
Wholesale Digital Euro
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
European Central Bank
RESEARCH

Connected to the world?

Long story short: SOMEWHAT CONNECTED.
Liechtenstein is only half-plugged in. Stripe works, so you can bill the whole planet from here.

But Amazon won't deliver: no box on the doorstep, and consumer e-commerce won't arrive the way you're used to. 8/11 of the services we track run. Fine for selling out; frustrating for buying in.

Accept payments 4/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

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