Liechtenstein
Liechtenstein does not tax capital gains for individuals. Pioneering Blockchain Act provides full crypto regulation.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
Crypto Tax Guidelines
No specific guidance published
CARF Reporting
Committed
Liechtenstein has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No specific holding period benefit
Regulation & Residency
Regulatory Body
Financial Market Authority (FMA)
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Residency via CHF 200K+ deposit; citizenship after 30 years
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →0% capital gains tax for individuals
- →Blockchain Act (TVTG) — pioneering token economy legislation since 2020
- →Wealth tax: 0.4-0.8% on net assets (crypto included at market value)
- →Income tax: 1.2-8% (communal + state)
- →Corporate tax: 12.5% flat
- →EEA member — access to EU single market without full EU membership
- →Citizenship requires 30 years of residence
- →1BR rent in Vaduz ~CHF 1,500-2,000/month
Living & Lifestyle
Cost of Living
Very High
Banking Access
Very Good
Quality of Life
Very High
Lifestyle Scores