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 |
Personal income
0 → 8%
progressive
Corporate
12.5%
flat
Capital gains
0 → 8%
progressive
VAT (standard)
8.1%
standard rate
i
7.4
VERY LOW TAX
i
7.2
DIVIDEND PIPELINE
i
5.3
HOLDING
i
2
CRYPTO HAVEN
i
2
PRIVACY GRADE
i
2
EASY CITIZENSHIP
─ On this page
01
Will Liechtenstein tax what you earn?
02
Will Liechtenstein tax what you own?
03
Is it easy to run a company in Liechtenstein?
04
Is Liechtenstein good for your holding company?
05
What does it cost to come and go from Liechtenstein?
06
Will Liechtenstein protect your privacy?
07
Is Liechtenstein itself a liability?
08
Will you feel free in Liechtenstein?
01/08
Will Liechtenstein tax what you earn?
●income tax
●tax residency
●territorial system
YES, BUT LIGHTLY. Liechtenstein taxes personal income lightly (top rate 8%), and the residency test stays out of your way. Lisible pressure, no ambush.
Personal income taxi
0 → 8%
progressive · 9 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
+150%
Minimum communal tax surcharge applied on the national income tax due
+180%
Maximum communal tax surcharge applied on the national income tax due
Tax residence testi
183days
●
183-day rule
○
Economic interest
○
Family centre
●
Habitual abode
○
Extended-stay test
●
Just one rule above is enough to make you tax-resident here.
02/08
Will Liechtenstein tax what you own?
●capital gains
●wealth tax
●inheritance
●dividends
●interest
YES, BUT LIGHTLY. Capital gains are taxed at a low 8% in Liechtenstein, but the country also applies an annual wealth tax (top rate 8%). Over a long holding period, the recurring charge can outweigh the realisation tax entirely.
Capital gainsi
8%
progressive · +14.4% Maximum communal surcharge (180% of the national tax amount) resulting in a combined maximum rate of 22.4%
Dividend taxi
0%
flat
Interest incomei
8%
progressive
Wealth taxi
0 → 8%
progressive
· threshold 19,900
Crypto · tax regimei
Regime
ZERO TAX
Rate
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-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no 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.
03/08
Is it easy to run a company in Liechtenstein?
●corporate tax
●criminal liability
●public registry
●VAT
●IP box
YES. Corporate profits in Liechtenstein are taxed lightly (12.5% at the standard rate), with an IP-box regime dropping qualifying IP income to 12.5%. Low headline, lower effective.
Corporate taxi
12.5%
flat · +2.5% Top-up tax to reach a 15% global minimum tax for groups with gross revenue of more than 750 million EUR (QDMTT and IIR)
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty
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 privacyi
PUBLIC PAYWALL
Handelsregister (Amt für Justiz)
Directors privacyi
PUBLIC PAYWALL
Handelsregister (Amt für Justiz)
Incorporation costi
Limited Liability Company
Gesellschaft mit beschränkter Haftung (GmbH)
Commercial Register (Handelsregister) Registration Fee
USD 879
Notary Fees and Public Deed of Incorporation
USD 1,381
Professional Legal and CSP Incorporation Services
USD 5,020
Total
USD 7,280
VAT standard ratei
8.1%
4 distinct tiers in force
0%
2.6%
3.8%
8.1%
Food & drink
2.6%
food
Print media
2.6%
books
2.6%
newspapers
Hospitality
3.8%
hotels
Health
2.6%
pharma
Finance
0%
insurance
0%
financial svc.
04/08
Is Liechtenstein good for your holding company?
●treaty network
●participation exemption
●withholding
NO. Liechtenstein doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.
Territorial systemi
Individuals
WORLDWIDE
Corporates
TERRITORIAL
Individuals: worldwide income taxation regardless of source.
Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
100%
no minimum threshold · no holding period
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
0%
non-resident outbound
WHT · interest
0%
non-resident outbound
WHT · royalties
0%
non-resident outbound
Tax-haven WHT
—
no punitive rate on record
Treaties signedi
0
active
Treaties pending
—
in negotiation
Tax treaty networki
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 |
|---|---|---|---|---|
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|
|
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| ∅ // no treaties match | ||||
05/08
What does it cost to come and go from Liechtenstein?
●exit tax
●territorial system
●dual citizenship
SOME. Liechtenstein taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.
Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
●
Residence
●
Marriage
○
Birth
○
Descent
○
Investment
06/08
Will Liechtenstein protect your privacy?
●info exchange
●corporate registries
NOT AT ALL. Liechtenstein has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.
Multilateral reporting frameworks
5/10 active
· 4 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2019
BEPS
—
MAAC
2016
GLOBAL FORUM
—
EOIR
—
CRYPTO-CARF
2024
CRYPTO TRAVEL RULE
—
07/08
Is Liechtenstein itself a liability?
●blacklists
●FATF standing
SOMEWHAT. Liechtenstein is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.
Blacklist exposure
Listed by 2 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08
Will you feel free in Liechtenstein?
●press freedom
●crypto
●CBDC
●EU
YES. Liechtenstein ranks high on press freedom (rank #12) and crypto is untaxed today. But 3 CBDC project(s) are in active development. The current freedom is real; the trajectory is worth watching.
Press freedom · RSF indexi
12/180
score 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 | — | announce → |
|
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 | — | announce → |
SEE ALSO
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