flag Liechtenstein Liechtenstein: Investing

FDI in Figures

The 2021 World Investment Report by UNCTAD does not provide any data about Liechtenstein and neither does the national government. The country has an attractive fiscal programme, simple incorporation laws and increasingly strict regulations in terms of banking matters. As such, Liechtenstein is a strong site for national and international businesses. Banking and financial services are the sectors that attract most of the FDI. However, this makes the country vulnerable to abuse such as money laundering. Main investors include EU countries and Switzerland.

Liechtenstein has a stable and predictable investment regime, with most sectors open to national and foreign investment. Liechtenstein’s investment conditions are identical in most key aspects to those in Switzerland, due to its integration into the Swiss economy. Furthermore, the country has a stable and open economy and has created more jobs than the country's domestic population (around 40,611 thousand jobs for a population of over 39,162 thousand). Liechtenstein's investment abroad (mainly in EU countries) outweigh heavily inflows to the country. However, there is little to no official information on Liechtenstein's external trade, the balance of payments, and international investment position, as the Swiss National Bank nor the Liechtenstein Office of Statistics release specific investment data on investment inflows to the country. In 2015, Liechtenstein signed an agreement with the European Union to allow automatic exchanges of financial account information, and in 2018 a similar agreement entered into force with Switzerland. Liechtenstein is not ranked in the latest Doing Business report published by the World Bank.

 

Country Comparison For the Protection of Investors

  Liechtenstein United States Germany
 
Foreign Direct Investment 201920202021
Number of Greenfield Investments* 2.01.03.0
Value of Greenfield Investments (million USD) 181332

Source: UNCTAD - Latest available data

Note: * Greenfield Investments are a form of Foreign Direct Investment where a parent company starts a new venture in a foreign country by constructing new operational facilities from the ground up.

 

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Tax Rates

Value Added Tax (VAT)
7.7% (standard rate)
2.5%: food deliveries, drugs, newspapers, magazines, and books
3.7%: lodging/accommodation
Health, social security, education, banking, and insurance services are exempt.
Company Tax
12.5%
Withholding Taxes
Liechtenstein does not levy any withholding tax.
Social Security Contributions Paid By Employers
Old age, survivors’, and disability insurance: 5.291%
Family compensation fund: 1.9%
Unemployment insurance/supplementary unemployment insurance: 0.5%
Occupational accident insurance: 0.1% approximately
Occupational pension scheme: contributions vary according to the pension plan
Other Domestic Resources
Tax Administration (Steuerverwaltung - STV)
Overview of Liechtenstein's tax measures in response to Covid-19
Ministry for General Government Affairs and Finance
 
 

Individual Taxes

Income tax (single taxpayer) Progressive rates from 0% to 8%
EUR 0 - 15,000 0
EUR 15,000 -  20,000 1%
EUR 20,000- 40,000 3%
EUR 40,000- 70,000 4%
EUR 70,000- 100,000 5%
EUR 100,000- 130,000 6%
EUR 130,000 - 160,000 6.5%
EUR 160,000 - 200,000 7%
EUR 200,000 and above 8%
Municipal tax Communities levy a surcharge of between 150% and 250% on the national income tax due
 
 

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Investment Opportunities

Tenders, Projects and Public Procurement
Tenders Info, Tenders in Liechtenstein
DgMarket, Tenders Worldwide
Useful Resources
Liechtenstein Investment Fund Association (LAFV)
 
 
 

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Latest Update: October 2022