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Liechtenstein: Personal Taxation

Gift and Estate Tax

Gift and estate taxes were abolished when the Tax Act 2010 came into force on January 1, 2011.

Prior to that, the situation was as follows:

Gift taxes varied according to the relationship between the giver and the recipient. Surcharges were added based on the amount of the inheritance. For example, the inheritance tax was between 0.5% and 0.75% for spouses and children and between 18% and 27% for non-related persons.

Estate duty was progressive, as follows:

Amount, SFr Rate of Estate Duty
The first 200,000 1%
The next 400,000 2%
The next 600,000 3%
The next 800,000 4%
On the residue over 2m 5%

Half rates applied if the estate passed to the spouse, children or parents.



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