Tax residency in Liechtenstein: what its law actually says
Low confidenceReviewed in September 2026
Our approximation, not the law
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Liechtenstein has neither a 183-day rule nor the Swiss 30/90 split: it measures a single continuous stay of more than six months, short interruptions disregarded, and then you are taxed from day one. This counter is an approximation that warns you earlier. Stays for study, for placement in a care or medical institution, or for a cure or holiday of up to twelve months create no residence.
The count does not decide on its own: a domicile there with the intention to stay is enough without days.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›