What changed in Liechtenstein

Zero capital gains tax on private crypto holdings by statute, carried at a roughly 0.1 to 1.1 percent annual wealth-tax cost

Crypto tax and legal status

Lump-sum taxation at 25 percent of worldwide expenditure is real, but the permit is the actual bottleneck, not the tax

Residency routes

Where private crypto investing crosses into taxable commercial trading has no published bright line, and staking or DeFi has no guidance at all

Crypto tax and legal status

TVTG registration expired with the MiCA transition on 1 July 2026, and CARF reporting applies from 2026

Crypto tax and legal status

Pillar Two applies from 2024 for large groups only, small structures are unaffected

Moving your company

Running your foreign company from a Liechtenstein home office can make that company Liechtenstein tax resident, and the treaty desert makes it worse

Moving your company

PVS status cuts a passive holding vehicle to CHF 1,800 total tax, but the conditions are strict and reconfirmed every year

Moving your company

Corporate tax is a flat 12.5 percent with a CHF 1,800 minimum, waived for small entities

Moving your company

Endowing assets into a Liechtenstein foundation triggers a Widmungssteuer that most foundation pitches never mention

Leaving home: exit tax and ties

Liechtenstein real estate has its own gains tax up to 24 percent, separate from the private-asset exemption

Leaving home: exit tax and ties

No capital gains tax on private movable assets, and no exit tax on leaving with them

Leaving home: exit tax and ties

Renouncing your existing nationality is mandatory in every naturalisation route, dual citizenship is not permitted

Permanent residency and citizenship

Two faster routes exist at 10 years, one needs marriage to a citizen, the other needs a municipality to vote you in

Permanent residency and citizenship

The main citizenship route needs 30 years of residence, with years before age 20 counted double

Permanent residency and citizenship

There is no golden visa, no citizenship by investment and no automatic passive-income residence route

Residency routes

Third-country nationals have no entitlement to a Liechtenstein residence permit at all

Residency routes

Swiss nationals get a separate, smaller residence quota with no lottery

Residency routes

EEA membership does not give the right to live in Liechtenstein, only 72 new permits a year exist for the whole EEA

Residency routes

OKP health insurance is compulsory for every resident within three months of arrival

Healthcare coverage

Non-EEA visitors have no public healthcare entitlement at all

Healthcare coverage

EHIC covers EEA and Swiss visitors on the same terms as Liechtenstein residents

Healthcare coverage

No bilateral social security agreement was found for seven roster nationalities, and a US mover risks double charge

Social security

Liechtenstein signed the EU telework framework agreement, a real advantage a commuter can use

Social security

AHV, IV and FAK contributions have no income ceiling at all

Social security

A dependent agent or a long home office can create a Liechtenstein permanent establishment for the foreign employer

Permanent establishment risk

No tax treaty at all covers nine of the sixteen roster nationalities

Personal income tax

Work physically performed in Liechtenstein is Liechtenstein-source income even for a non-resident visitor

Personal income tax

A commuter's home-office days stay taxed in the residence state, subject to a 45-day and home-office threshold

Personal income tax

Income tax runs 1 to 8 percent national, but the mandatory communal surcharge roughly triples it

Personal income tax

A genuine holiday stay of up to twelve months does not create tax residency, unusually generous for the EEA

Tax residency

A continuous stay of more than six months triggers full liability retroactive to day one

Tax residency

Domicile is intent-based with no day threshold at all

Tax residency

Remote work on a Schengen short stay sits in an unprotected grey zone

Right to work

The Grenzgaenger commuter permit, not residence, is how most people actually work in Liechtenstein

Right to work

EEA and Swiss nationals have full free movement to WORK in Liechtenstein, just not to settle

Right to work

Register with the Gemeinde within 8 days of arrival once a permit is held

Immigration and visa

No digital nomad visa exists, and none is announced

Immigration and visa

Visa-free Schengen entry covers 90 days in any rolling 180 for the roster shortlist

Immigration and visa