Liechtenstein: Personal Taxation
Residence and Liability for Taxation
For taxation purposes, an individual is either resident or non-resident, and nationality is not a factor in determining tax status. An individual is considered resident in Liechtenstein if he maintains a residence there with the intention of remaining on other than a temporary basis, or if he is residing in Liechtenstein and is performing an activity for gain, whether employed or self-employed.
Double Taxation Treaties may affect the residence and tax status of individuals.
The tax treatment of non-resident individuals is described under Offshore Legal and Tax Regimes.
Residents are liable to tax on their world-wide earned income and their wealth.