Umzug nach Liechtenstein: Steuern, Aufenthalt und Leben
So werden Sie in Liechtenstein steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Liechtenstein the top income tax rate is 28%, dividends are taxed at up to 0% and companies pay 12.5% corporate tax.
How to move and become tax resident
You can become tax resident in Liechtenstein from arrival once you take up residence (Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months). The typical route is EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval: Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means There are 6 open residence programmes in Liechtenstein — see the list below.
Living there
Vaduz has a temperate oceanic climate with winter highs around 4 °C and summer highs around 25 °C.
Key facts
| Höchste Einkommenssteuer | 28% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 12.5% |
| Steuerliche Ansässigkeit | ab Zuzug — Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months |
| Typischer Aufenthaltsweg | EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval — Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means |
| Klimatyp | temperate oceanic · 4° / 25° (Vaduz) |
Aufenthaltsprogramme in Liechtenstein
- EEA residence permit – gainful activity (quota) — freeMovement · open · 2026-10
- EEA residence permit – without gainful activity (lottery) — freeMovement · open · 2026-10
- Residence permit for Swiss nationals (separate quota) — freeMovement · open · 2026-10
- Work permit for third-country nationals (managers/specialists) — employment · open · 2026-10
- Third-country residence for investors/company founders (important public interest) — Investition CHF 1'000'000 · open · 2026-10
- Family reunification — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Liechtenstein to become tax resident?
ab Zuzug. Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months Permits scarce (quota/lottery or board/investor permits); lump-sum taxation for non-working residents
How much tax will I pay in Liechtenstein?
In Liechtenstein the top income tax rate is 28%, dividends are taxed at up to 0% and companies pay 12.5% corporate tax.
Which residence programmes does Liechtenstein offer?
EEA residence permit – gainful activity (quota); EEA residence permit – without gainful activity (lottery); Residence permit for Swiss nationals (separate quota); Work permit for third-country nationals (managers/specialists); Third-country residence for investors/company founders (important public interest) (CHF 1'000'000)
What is the usual way to move to Liechtenstein?
EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval. Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.