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Liechtenstein

Europe

Liechtenstein charges 12.5 percent flat corporate tax and zero capital gains tax on private assets including crypto, but it is the one EEA state where EEA membership gives no right to live there, residence is capped at 56 economically active permits a year, half of them by lottery. The route that actually works is not residence at all, it is the Grenzgaenger commuter arrangement for someone based in Switzerland or Austria.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

At a glance

Remote-work friendliness

1 of 5 for remote-work friendliness

Nomad visa

No dedicated nomad visa

Standard visa-free days

90 daysfor many nationalities

Tax complexity

4 of 5 for tax complexity

Labor law strength

2 of 5 for labor law strength

Healthcare access

2 of 5 for healthcare access

Employer complexity

4 of 5 for employer complexity

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

  • Only 72 new residence permits exist per year for the whole EEA, half by lottery

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

  • Renouncing your existing nationality is mandatory in every naturalisation route

Framework memberships

  • European Economic Area
  • Schengen Area

Treaty relationships

What NaVi has mapped between Liechtenstein and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Australia

    Liechtenstein - Australia, no tax treaty

    None known
  • Tax treaty with Austria

    Liechtenstein - Austria double taxation agreement

    In force
  • Tax treaty with Belgium

    Liechtenstein - Belgium double taxation agreement, signed not yet in force

    Signed, not in force
  • Tax treaty with Brazil

    Liechtenstein - Brazil, no tax treaty

    None known
  • Tax treaty with Canada

    Liechtenstein - Canada, no tax treaty

    None known
  • Tax treaty with France

    Liechtenstein - France, TIEA only

    None known
  • Tax treaty with Germany

    Liechtenstein - Germany double taxation agreement

    In force
  • Tax treaty with Indonesia

    Liechtenstein - Indonesia, no tax treaty

    None known
  • Tax treaty with Italy

    Liechtenstein - Italy double taxation agreement, signed not ratified

    Signed, not in force
  • Tax treaty with Netherlands

    Liechtenstein - Netherlands double taxation agreement

    In force
  • Tax treaty with Poland

    Liechtenstein - Poland, no tax treaty

    None known
  • Tax treaty with Portugal

    Liechtenstein - Portugal, no tax treaty

    None known
  • Tax treaty with Singapore

    Liechtenstein - Singapore double taxation agreement

    In force
  • Tax treaty with Spain

    Liechtenstein - Spain, no tax treaty

    None known
  • Tax treaty with Switzerland

    Liechtenstein - Switzerland double taxation agreement

    In force
  • Tax treaty with United Arab Emirates

    Liechtenstein - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with United Kingdom

    Liechtenstein - United Kingdom double taxation agreement

    In force
  • Tax treaty with United States

    Liechtenstein - United States, no tax treaty

    None known
  • Social security agreement with Australia

    None known
  • Social security agreement with Brazil

    None known
  • Social security agreement with Canada

    None known
  • Social security agreement with Indonesia

    None known
  • Social security agreement with Singapore

    None known
  • Social security agreement with Switzerland

    Liechtenstein - Switzerland social security coordination

    In force
  • Social security agreement with United Arab Emirates

    None known
  • Social security agreement with United Kingdom

    Liechtenstein - United Kingdom social security coordination

    In force
  • Social security agreement with United States

    None known
  • Healthcare agreement with United Kingdom

    No confirmed UK-Liechtenstein healthcare coordination

    None known

Rule coverage

38 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.