Living in Liechtenstein
Liechtenstein has no inheritance tax, uses the Swiss franc and caps the effective income tax at around 24%. The hard part is getting the right to live there: permits are capped and drawn by lot for EEA nationals.
The essentials · live · July 2026
For comparing where to live: personal tax, cities, drawbacks.
6.3/10
Liberty
Equal weights, higher is better
≈3–24%
Income tax
0%
Inheritance
Restricted
Homeschool
Tax and rules
- Income tax : ≈3–24%
- Inheritance : 0%
- Homeschool : Restricted. Possible under conditions / approval.
The real drawbacks
- Non-EEA nationals without an exceptional profile
- Budgets set on an average European cost of living
- Anyone seeking 0% territorial taxation
Who it fits
- EEA nationals ready to enter the permit lottery
- Employees of a local employer with a sought-after profile
- Anyone wanting stability, the Swiss franc and wealth without inheritance tax
Cost of living and cities
The country has around 40,000 inhabitants spread along the Rhine valley, between Vaduz, Schaan and a few neighbouring municipalities. Everything is close, clean and well equipped; our grid scores infrastructure 7/10. There is no airport: Zurich is the reference airport, about an hour’s drive away.
The Swiss franc is the currency, and the customs union with Switzerland aligns part of the prices. Rents, restaurants and services are at Swiss levels. A large share of the country’s workforce lives in Switzerland or Austria and crosses the border daily, for lack of a permit or housing.
German is the official language, with an Alemannic dialect in daily life. The pace is calm, oriented towards the mountains and work. Our grid scores property 3.5/10: property purchases by foreigners require approval, and few properties come up for sale.
Personal tax and residence
Liechtenstein residents are taxed on worldwide income and on wealth. Wealth is taxed indirectly: a notional 4% yield is added to taxable income. Our grid summarises the effective scale at about 3–24%, depending on the municipality and income level.
There has been no inheritance or gift tax since the 2011 reform. Gifts and inheritances above CHF 10,000 must still be declared. For significant wealth, this weighs as much as the marginal rate.
Foreign income is therefore taxed locally. People come to pass on wealth without inheritance tax, under rules that rarely change. Have tax treaties and your home country’s rules modelled with an adviser.
Family, school and healthcare
Public schools teach in German; international options inside the country are thin, and some families look at international schools on the Swiss side of the Rhine valley. Homeschooling is restricted in our grid: possible under conditions and with approval.
Health insurance is mandatory for residents. The country has a national hospital in Vaduz, and part of specialist care takes place in Switzerland or Austria.
Visa, pace and daily life
Residence permits are capped. For EEA nationals, a lottery runs twice a year for a few dozen permits, split between employment and persons without gainful activity. Swiss and UK nationals do not take part in this draw.
Outside the EEA, a permit is a discretionary grant, in practice reserved for exceptional profiles such as a key role in a local company. An employment contract in Liechtenstein does not automatically give the right to live there: many employees live across the border.
In practice, most realistic plans go through a local job with residence in Switzerland or Austria, or repeated entries into the lottery. In the latter case, keep a plan B in a neighbouring country.
Liechtenstein is a realistic plan for an EEA national who lands a job there or wins the lottery. For everyone else, neighbouring Switzerland or Austria is the usual landing spot.
Common mistakes: confusing a Liechtenstein company with a right of residence; assuming 0% on foreign income; forgetting the wealth tax via the notional yield; building a plan with no plan B if the lottery fails.
Living here
Main cities
No city cards for this hub in Ranking yet.
Liberty scores
Overall score (equal weights) : 6.3/10
See the numbers
| Criterion | Liechtenstein |
|---|---|
| Tax | 5.0 |
| Money | 6.0 |
| Economy | 8.5 |
| Property | 3.5 |
| Self | 6.0 |
| Space | 8.0 |
| Infra | 7.0 |
Ranking Liberty-mode scores 0–10. Higher is more favourable for that criterion.
Personal taxation
| Income tax | ≈3–24% |
| Inheritance | 0% |
Indicative Ranking labels: verify local law.
Homeschooling
Restricted
Possible under conditions / approval.
Indicative status (self axis): verify local law.
Compare in Liberty mode Living-here page
FAQ
Can you simply move to Liechtenstein?
Rarely. Permits are capped: a lottery twice a year for EEA nationals, discretionary grants for others.
Is there inheritance tax in Liechtenstein?
No, since the 2011 reform. Gifts and inheritances above CHF 10,000 must be declared.
Is my foreign income taxed?
Yes. Residents are taxed on worldwide income and on wealth, through a notional 4% yield added to income.
Is homeschooling possible in Liechtenstein?
Restricted in our grid: possible under conditions and with approval. Check with school authorities before any plan.