Liechtenstein

Western Europe · LI · 24 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• residence (domicile) in Liechtenstein, i.e. residing in Liechtenstein with the intention of staying there permanently
• habitual abode / habitual residence in Liechtenstein, i.e. staying in Liechtenstein for more than six months

Tax residence is based on residence or habitual abode; once both are given up (no permanent residence and no stay over six months), unlimited tax liability ends and there is no exit tax or multi‑year tail. This makes ceasing Liechtenstein tax residence relatively straightforward for individuals who genuinely move away.

Source: Liechtenstein Tax Administration via OECD (official guidance)

Tax treaty network (23)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.