Salt tax

According to Art. 16 of the EEA Agreement, the contracting parties are obliged to transform their state monopolies of trade in such a way as to exclude any discrimination in the conditions of supply and sale between nationals of the contracting states.

Liechtenstein has amended its June 26, 1990, agreement with Vereinigte Rheinsalinen AG (now "Schweizer Salinen AG") to allow Liechtenstein-based importers from the EEA market to also purchase salt without a license. However, Liechtenstein remains, together with the Swiss cantons, a shareholder of Schweizer Salinen AG.

The fiscal burden for salt imported from the EEA is identical to that of Switzerland, but is levied as a Liechtenstein salt tax in accordance with the "Law on the Purchase of Salt in the EEA Contracting States" (LR 691) and associated "Ordinance on the Trade in Salt in the EEA" (LR 691.1). The assessment of this salt tax is the responsibility of the Office of National Economy and is made on the basis of import declarations.

Direct import from the EEA

If Liechtenstein companies import salt directly into Liechtenstein from an EEA member country, the shipment can be cleared for import at all Swiss customs offices responsible for commercial goods clearances without authorization from Swiss Salinen AG. The Office of National Economy receives an import notification and, based on this notification, issues the order for the levying of the Liechtenstein salt tax.

Merkblatt betreffend Salzimporte