Liechtenstein

Cross Border in Liechtenstein

Prepare 2026 Liechtenstein cross-border tax workpapers for individuals and legal entities under the Tax Act (SteG) and Tax Ordinance (SteV). Covers domicile and habitual abode (stay over six months), actual management and permanent establishments, nonresident taxation (simplified 4% state tax, ordinary assessment at CHF 211,400, the 150% surcharge under the Finance Act 2026), source tax on wages, board fees and pensions (12%), treaty relief and refunds, foreign tax credits for individuals and businesses (CHF 50 de minimis, three-year claim), corporate exit taxation and interest-free deferral, and corresponding transfer pricing adjustments.