Tax Map · Relocation rankings

Tax residency in Liechtenstein

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• 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

There is no official residence-by-investment or digital-nomad route; residence is mainly limited by quotas and is generally only available through employment or, for some EEA nationals, a lottery-based non-gainful-residence permit.

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.

“An individual is regarded as tax resident in Liechtenstein if he/she has his/her residence or habitual abode in Liechtenstein. "Residency" means the place where an individual resides with the intention of staying there permanently. "Habitual abode" means a stay in Liechtenstein of more than six months, whereby short interruptions are not taken into account.” — Liechtenstein Tax Administration via OECD (official guidance)

Estimate — confirm against the linked sources. See methodology.