Wage/withholding tax
For persons domiciled/residing in Liechtenstein (unlimited taxpayers), a withholding tax is levied on
- Income from employment / substitute income as well as
- meeting fees.
For persons domiciled/residing abroad (limited taxpayers), a withholding tax is levied on
- Acquisition from employment / substitute income;
- meeting fees;
- Pension / lump-sum benefits of the 1st and 2nd pillar as well as
- Benefits due to the termination of a vested benefits account or policy
The provisions on withholding tax are found in Art. 24ff. of the Tax Act.
Further information, instructions, information sheets and application forms can be found in our online counter.