for companies from EU/EEA countries or Switzerland

GDL provision within the scope of the Trade Act for companies from EU/EEA states or Switzerland

The scope of the Trade Act (GewG) includes all commercial activities that are not exempted from it by Art. 3 GewG. Among other things, all activities in the main and ancillary construction trades are covered by the GewG

The admission of EEA and Swiss nationals for the temporary and occasional provision of services in Liechtenstein requires in all cases a business establishment and a lawful exercise of the commercial activity in the country of establishment.

Simple trades:
Cross-border service providers (GDL providers) who wish to exercise a simple trade in Liechtenstein may engage in cross-border activities without additional commercial notification to the Office of National Economy.

Qualified trades:
GDL providers who wish to exercise a qualified trade in Liechtenstein must register in advance in writing with the Office of National Economy and enclose the required documents. The notification must be renewed once a year.

List of notifiable qualified trades

The commercial declaration must be accompanied by the required supporting documents, in particular:

• Proof of identity
• Extract from the commercial register
• Confirmation of residence
• Proof of current lawful exercise of the service in the country of establishment (trade license, trade certificate or equivalent document),
• professional suitability (diplomas or examination certificates, work certificates or work references) and
• for the security industry, proof that there is no criminal record of the service provider and its employees.

Special provisions for companies from Switzerland

Within the scope of application and in accordance with the Framework Agreement between the Principality of Liechtenstein and the Swiss Confederation (LGBl. 2009 No. 217) the reporting obligations regarding GDL provision, secondment and foreign nationals law are waived. Swiss companies are exempt from the reporting requirements for GDL with a duration of 8 days per calendar quarter.

VAT

Companies located abroad must complete a questionnaire to register as a VAT taxpayer for foreign companies. This does not apply to companies based in Switzerland. If you have any questions about this, the Tax Administration is available to help.