How is crypto taxed in Liechtenstein?

Liechtenstein taxes wealth rather than gains. The small Alpine country does not charge capital gains tax on private movable assets, and under its Token and Trusted Technology Service Provider Act, known as the TVTG or Blockchain Act, digital assets count as movable assets, according to Chambers and Partners' 2026 private wealth guide. That does not make crypto tax-free in practice, because its value feeds into the wealth tax.

Do you pay capital gains tax on crypto in Liechtenstein?

Chambers states that capital gains are tax free in Liechtenstein, with some exceptions, such as gains on domestic real estate, which have their own tax, and certain holdings in foreign entities. The guide treats digital assets as movable assets under the TVTG and digital securities as securities. It does not separately spell out crypto gains, so how a given case is treated, especially for frequent or professional trading, is a question for the tax administration. Neighboring Switzerland uses a similar idea for private investors, described in how crypto is taxed in Switzerland.

How does Liechtenstein's wealth tax apply to crypto?

Liechtenstein charges wealth tax by treating a notional yield of 4% of the fair market value of a resident's total movable and immovable assets as income, which is then taxed along with other income. The government reviews the rate every four years. Publicly quoted securities are valued at their quoted price. Because digital assets are movable assets, their value forms part of total wealth for this calculation.

What are Liechtenstein's income tax rates?

For a single person, the first CHF 15,855 of income is exempt. The national rate then rises in steps from 1% to 8% at incomes above CHF 211,401, and municipalities add a surcharge set each year at between 150% and 250% of the national tax. Some foreign nationals can instead be taxed on a lump sum based on spending. Income from crypto activity, such as payment for work, is part of ordinary income.

Does Liechtenstein report crypto to other countries?

Yes. Liechtenstein's CARF Act took effect on January 1, 2026, Chambers reports. Crypto-asset service providers with a Liechtenstein connection must identify users and report their transactions, with 2026 the first reportable year and the first exchange with other countries in 2027. That timeline matches the first wave of exchanges described in what CARF is. Countries with low or no crypto tax are compared in which countries have no crypto tax.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.