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.