Liechtenstein Tax & Investment Guides
16 guides covering Liechtenstein taxation, progressive personal income tax ~8-24% with Gemeinde multiplier, corporate income tax 12.5%, MWST 8.1%, social security contributions (AHV/IV/EO, ALV), wealth tax, Grundstückgewinnsteuer on real estate, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT ~8-24% with Gemeinde multiplier, 183-day residency, tax filing, and cross-border rules
Liechtenstein Cross-Border Tax Guide: 0% WHT, DTTs, Transfer Pricing 2026
Liechtenstein cross-border taxation — generally 0% WHT on dividends (substantial), interest 0%, royalties 0%, double taxation treaties ~12, transfer pricing, and compliance for 2026.
Liechtenstein Personal Tax Guide: Progressive PIT ~8-24% 2026
Liechtenstein personal income tax — progressive state tax 1-8%, Gemeinde multiplier 100-250%, combined rates ~8-24%, deductions, and tax credits for 2026.
Liechtenstein Tax Filing Guide: Steuerverwaltung, Deadlines 2026
Liechtenstein tax filing — Steuerverwaltung portal, individual and corporate filing deadline March 31, VAT quarterly, penalties, and compliance for 2026.
Liechtenstein Tax Residency Guide: 183-Day Rule, DTTs 2026
Liechtenstein tax residency — 183-day physical presence test, residency criteria for individuals and entities, double taxation treaties with ~12 countries, and implications for 2026.
VAT & Indirect Tax
MWST 8.1% standard, 3.8% reduced, 2.6% accommodation following Swiss system
Business & Corporate Tax
CIT 12.5% standard, no minimum tax, IT sector and fintech incentives
Liechtenstein Corporate Tax Guide: CIT 12.5% Standard 2026
Liechtenstein Corporate Income Tax — 12.5% standard rate, no minimum corporate tax, municipal surcharge, EEA benefits, and compliance for 2026.
Liechtenstein IT Sector Guide: CIT 12.5%, Fintech, Blockchain 2026
Liechtenstein IT and tech sector — low CIT 12.5%, Blockchain Act (TVTG) for fintech and crypto, EEA passporting, fintech-friendly regulation, and digital business opportunities for 2026.
Investment & Savings
CGT on real estate only (Grundstückgewinnsteuer), 0% on private movable assets >1yr, crypto tax-free, pensions
Liechtenstein Capital Gains Tax Guide: Grundstückgewinnsteuer on Real Estate, 0% Private Assets 2026
Liechtenstein capital gains tax — Grundstückgewinnsteuer (property gains tax) on real estate at progressive rates, 0% on private movable assets (shares, crypto) held >1 year, exemptions for 2026.
Liechtenstein Crypto Tax Guide: Tax-Free >1 Year Holding, 0% CGT 2026
Liechtenstein cryptocurrency taxation — crypto as movable private assets, tax-free after 1 year, 0% CGT for individuals, mining, staking, DeFi rules, Blockchain Act for 2026.
Liechtenstein Investment Income Guide: Dividends 0%, Interest 0%, Royalties 0% 2026
Liechtenstein investment income taxation — dividends generally 0% WHT for substantial participations, interest 0% WHT, royalties 0% WHT, and treaty relief for 2026.
Liechtenstein Pension Guide: 3-Pillar System (AHV, BVG, Private), Retirement Age 2026
Liechtenstein pension system — 3-pillar system: AHV state pension (1st pillar), BVG occupational pension (2nd pillar), private savings (3rd pillar), retirement age 65/64, and pension taxation for 2026.
Property & Wealth Tax
Transfer tax 0.5-1.5%, Grundstückgewinnsteuer, wealth tax ~0.1-0.9%, rental income, inheritance/gift tax
Liechtenstein Inheritance & Gift Tax Guide: 0% Spouse/Children, Up to 27% Non-Relatives 2026
Liechtenstein inheritance and gift tax — cantonal tax with 0% for spouse/descendants/parents, up to 27% for non-relatives, exemptions, Stiftungen for estate planning for 2026.
Liechtenstein Property Tax Guide: Transfer Tax 0.5-1.5%, Grundstückgewinnsteuer 2026
Liechtenstein property tax — transfer tax 0.5-1.5% depending on municipality, Grundstückgewinnsteuer (property gains tax) on real estate sales, registration costs, and rental income tax for 2026.
Liechtenstein Rental Income Guide: Progressive PIT Rates, Deductions 2026
Liechtenstein rental income taxation — taxed at progressive PIT rates ~8-24%, allowable deductions (maintenance, mortgage interest, depreciation, management fees), and compliance for landlords in 2026.
Liechtenstein Wealth Tax Guide: Progressive ~0.1-0.9% on Net Wealth 2026
Liechtenstein wealth tax — progressive tax on net wealth above CHF 100,000 at rates ~0.1-0.9% depending on municipality, exemptions, valuation, and planning for 2026.
Employment & Social Charges
AHV/IV/EO 5.3%+5.3%, ALV 1.1%+1.1%, BVG occupational pension
Tools & Calculators
Liechtenstein Salary Calculator
Progressive PIT ~8-24% with Gemeinde multiplier
Liechtenstein VAT Calculator
MWST 8.1% standard, 3.8% reduced
Liechtenstein Corporate Tax Calculator
CIT 12.5% standard
Liechtenstein Capital Gains Calculator
Grundstückgewinnsteuer on real estate
Liechtenstein Property Tax Calculator
Transfer tax 0.5-1.5%
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool