Tax system Liechtenstein

Liechtenstein taxes income and assets. Liechtenstein has implemented the joint tax filing for couples. The Liechtenstein income tax rate will be determined based on the joint annual income of the couple (Liechtenstein and foreign sourced income from employment) and the joint assets held by the couple (investment, capital, property). To determine the taxable income on assets (e.g. real estate, bank accounts, property) a fixed return of 4% will be calculated on assets and added to the tax base in Liechtenstein. The 4% planned return on assets (Sollertrag) will be taxed at the individual income tax rate.  

Monthly withholding taxes will be levied on the employment income. The applicable withholding tax rate is based on the withholding tax table published by the Liechtenstein tax authorities. Die tax rate will be based on the forecast of the annual income. The final tax assessment will be issued in the following year, after the annual tax return has been filed with the Liechtenstein tax authorities.

Tax return

The tax return form will be sent via mail. The tax return needs to be filed by mid April after the end of the tax year with the local tax office of the city / Gemeinde where you live. The local tax office will review and forward the tax return to the Liechtenstein tax authorities. Depending on income levels and on the marital status the tax rate will vary between 5% and 24%.

 

The webpage of the Liechtenstein tax authorities provides information about the double tax treaties concluded between Liechtenstein and other countries.

Tax advice

In accordance with your integration agreement, you are entitled to tax advice.
Every year you have the opportunity, through the Hilti benefit portal, to take advantage of a voucher for a tax consultation with tax consultants commissioned by Hilti. Additional hours will be charged to you directly by the tax consultant.
 
Once a year there is an internal company information event where employees from the tax administration provide detailed information regarding the tax return. This event is announced on the Hilti intranet.
 
A consultation on tax-related matters can be arranged, at no cost, with your municipality of residence or directly at the tax administration or at the above-mentioned information event.