Liechtenstein: Personal Taxation

Introduction

This page was last updated on 28 May 2020.

Though Liechtenstein is a lightly taxed country, there are no special regimes for the foreign employees of 'offshore' companies. The main taxes for individuals are income tax (which is divided into national tax and ‘communal’ tax) and property profit tax. In addition, VAT applies to most goods and services.

In 2004, along with Switzerland, Liechtenstein accepted the EU's Savings Tax Directive, and imposed a withholding tax on interest and other savings returns paid to citizens of the member states of the EU as from 1 July 2005. Initially, this tax was at the rate of 15% but increased to 20% on 1 July 2008, and rose to 35% on 1 July 2011. The Savings Tax Directive was discontinued on 31 December 2015.