Liechtenstein: Offshore Legal and Tax Regimes
Taxation of Foreign and Non Resident Employees
In Liechtenstein the taxation of individuals is based entirely on the concept of residence, regardless of nationality. See Domestic Personal Taxation for the general principles of individual taxation in Liechtenstein, which also apply to the resident employees of non-resident entities, with the difference that a non-resident employer will not operate the 'PAYE'-style withholding system of employment taxation, so that the resident employee will need to pay taxes directly to the tax authorities.
Generally, individuals are considered to be resident when they maintain a residence in Liechtenstein with the intention of remaining other than temporarily, or if they are residing in Liechtenstein and performing an activity for gain, whether employed or self-employed.
Non-resident employees of Liechtenstein employers are liable for tax only on income arising in Liechtenstein or recieved in the country.