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