Natural Persons


The Tax Act applies as follows to individuals with unlimited tax liability:

  • The principle of one-time taxation of market income.
  • Primacy of property tax with integration into the labour tax.
  • No probate,inheritance or gift tax.
  • Domestic and foreign investment incomes are tax-exempt, as well as capital gains.
  • Simplification of progression in a 7-tier pricing.
  • Foreigners resident in Liechtenstein without gainful employment can be taxed on request