Cómo declarar criptomonedas en Liechtenstein
Liechtenstein does not tax private crypto capital gains. Instead, cryptocurrencies are part of an individual's wealth and are taxed based on an assumed income included in their overall income.
Quick Tax Summary
- Tax type
- Wealth tax with assumed income
- Tipo aplicable
- No private capital gains tax; wealth is taxed based on assumed income
- Tax-exempt minimum
- Private capital gains are exempt
- Crypto-to-crypto
- Not taxable for private investors
- Staking y recompensas
- May be taxed as income
- Losses
- Not deductible in private asset management
- Filing deadline
- According to the administration's annual notification
- Formularios
- Annual declaration (wealth and income)
- Sanciones
- Surcharges and interest
- Autoridad fiscal
- Steuerverwaltung Liechtenstein
Wealth instead of capital gains
You declare the value of your cryptocurrencies as of December 31st as part of your wealth. A theoretical return is calculated on this value and added to your taxable income. Professional trading has different rules.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.