Liechtenstein tax residency: a home or more than six months
You’re fully liable to tax in Liechtenstein, on all your wealth and income, if you have your domicile or habitual abode there. A connected stay of more than six months is always a habitual abode, from its first day; brief interruptions don’t break it. Stays to study, in a care or medical institution, or for a cure or holiday of up to twelve months don’t count.
Liechtenstein tax residency: a domicile or a habitual abode
Under article 6 of Liechtenstein’s Tax Act (SteG), you’re fully liable to tax on all your wealth and income if you have your domicile or habitual abode in Liechtenstein. Liechtenstein diplomats abroad are too.
- Domicile (Wohnsitz) — the place where you stay intending to remain for good. Days don’t matter.
- Habitual abode (gewöhnlicher Aufenthalt) — where you stay not only temporarily. A connected stay of more than six months always counts as one, from its first day, and brief interruptions aren’t counted against it (article 2).
| At a glance | Liechtenstein |
|---|---|
| The test | a domicile, or a stay of more than six months |
| Resident from | the first day of the stay |
| Not counted | study, care, medical stays; cures and holidays up to 12 months |
| A day count? | no — the law looks at the stay |
Stays that don’t count
A stay to attend a school, a stay in an educational, care or medical institution, and a cure or holiday of up to twelve months create neither a habitual abode nor a domicile.
Without residence
Without a domicile or habitual abode, you’re liable only on property and permanent establishments in Liechtenstein, and on the Liechtenstein income the Act lists.
Switzerland, next door, counts a stay of 30 days working or 90 not: see Switzerland tax residency. Germany has the same six months: see Germany tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Liechtenstein tracker, and there’s no calculator here: the law counts a connected stay of more than six months, brief interruptions aside, without saying how long a break may be. FlySee’s Log records every day you’re in Liechtenstein and when you left, and its export lists them — the record of how long you stayed.