Liechtenstein Residence & Wealth Tax Calculator
Model residency without gainful employment (PFZG), minimum living solvency criteria, and notional wealth tax return (4.0% Sollertrag) under SteG 2010.
🏰 Vermogens- & Haushaltsparameter (Solvency & Wealth)
📊 Sollertrag & Vermogenssteuer (Tax & Solvency)
| Position | Parameter | Betrag (CHF) |
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Häufig gestellte Fragen (Statutory FAQs)
What are the requirements for a residence permit without economic activity in Liechtenstein?
Under the Free Movement of Persons Act (Personenfreizugigkeitsgesetz - PFZG), applicants seeking residence without gainful employment must demonstrate sufficient financial assets to ensure they will not become reliant on state social assistance, along with mandatory comprehensive health insurance (KVG).
How does Liechtenstein tax personal net wealth under the Tax Act (SteG 2010)?
Liechtenstein applies a standardized notional return on wealth (Sollertrag) system: 4.0% of total taxable net wealth is attributed as deemed income, which is then taxed under the progressive Erwerbssteuer schedule alongside regular income.
What is the annual solvency threshold required for foreign residents?
Immigration authorities typically assess that an applicant must prove accessible annual liquid funds of at least CHF 60,000 to CHF 80,000 for a single adult, plus CHF 20,000 to CHF 30,000 per accompanying family member.
Is there a lump-sum taxation regime (Pauschalbesteuerung) in Liechtenstein?
Liechtenstein offers lump-sum expenditure-based taxation (Besteuerung nach dem Aufwand) for qualifying high-net-worth foreign individuals who take up residence without exercising any domestic gainful employment.
What wealth allowances or deductions apply to private assets in Liechtenstein?
A statutory tax-free personal wealth threshold (Freibetrag) of CHF 120,000 for single individuals and CHF 240,000 for married couples applies before the 4.0% Sollertrag is calculated.
Engr. Muhammad Shahzad
Verified Central European & DACH Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Liechtenstein statutory labor jurisprudence under the General Civil Code (ABGB § 1173a), Persons and Companies Act (PGR - Stiftung, Anstalt, AG), Tax Act (SteG 2010 - Ertragssteuer, PVS, Vermogenssteuer), Swiss-Liechtenstein bilateral customs & VAT treaty frameworks, and social insurance systems (AHV/IV/FAK/KVG).