Liechtenstein Self-Employed Tax & AHV Calculator
Calculate AHV/IV sliding contribution scale (4.15% to 8.16%), commercial operating profit Erwerbssteuer, and notional Sollertrag wealth tax for freelancers in CHF.
💼 Geschäftsparameter Selbstständige (Business Parameters)
📊 Sozialabgaben & Steuerabzuge (Tax Statement)
| Abgabeposition | Berechnungsfaktor | Betrag (CHF) |
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Häufig gestellte Fragen (Statutory FAQs)
How are AHV/IV social security contributions determined for self-employed persons in Liechtenstein?
Self-employed individuals (Selbstständigerwerbende) pay AHV and IV contributions based on their net commercial operating income. Rates follow a sliding statutory scale (sinkende Skala) from 4.15% for lower income brackets up to the maximum standard contribution rate of 8.16% on annual net income exceeding CHF 35,000.
Does a sole proprietor pay corporate income tax (Ertragssteuer) or personal tax (Erwerbssteuer)?
Sole proprietors (Einzelunternehmen) are not legal entities and therefore do not pay 12.5% Ertragssteuer; instead, their commercial net profit is subject to personal Erwerbssteuer (state rate 1% to 8% plus communal multiplier 150% to 200%).
Are self-employed individuals obligated to join a 2nd pillar pension fund (BVG) in Liechtenstein?
No. Occupational pension insurance (2. Säule / BPVG) is voluntary for self-employed entrepreneurs, but contributions are tax-deductible up to statutory limits under the Tax Act.
Is Family Allowance Fund (FAK) mandatory for self-employed persons?
Yes. Self-employed individuals are legally required to contribute to the Familienausgleichskasse (FAK) at a statutory rate of 1.9% of their declared insurable earnings.
How is operating business equity taxed under the wealth tax regime?
Net equity invested in the sole proprietorship is subject to the notional 4.0% Sollertrag wealth return, which is added to the proprietor taxable income base.
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).