Taxes · 🇱🇮 Liechtenstein
Crypto and tokenized asset taxes in Liechtenstein
Private crypto gains are not taxed. Instead, holdings count as wealth: 4% of your net wealth is added to taxable income as a deemed yield (Sollertrag) and taxed at progressive rates.
Crypto
Gains
0% on private capital gains; holdings taxed via a 4% Sollertrag added to income
Losses
Private capital gains are exempt, so there is no gain to offset. No rule allowing private crypto losses as a deduction was found.
Also
Crypto is converted to CHF and declared under item 3.1 of the return, at its value on 1 January. Wealth is not taxed separately: a deemed yield of 4% of total net wealth is added to taxable income. The national rate rises to 8% at the top bracket, plus a municipal surcharge set by each municipality.
Income and tokenized assets
Staking, lending, yield
Income from assets that are subject to wealth taxation is exempt from income tax, because the 4% Sollertrag already covers it (Art. 15 SteG). There is no specific guidance on staking, lending or mining rewards.
Tokenized stocks, bonds, funds
No specific guidance. Securities are declared at market value under item 3.2; capital gains from selling private movable assets are exempt (Art. 15 SteG).
Tokenized gold
Physical gold and other precious metals are declared at market value under item 3.2 and count toward the Sollertrag. No specific guidance on gold-backed tokens.
Filing
Tax year
Calendar year; return due by the date printed on the form, at the municipal tax office; extensions up to five months on request
Reporting
Declare crypto holdings in the annual return. The CARF Act (LGBl. 2025 Nr. 589) and CARF Ordinance apply since 1 January 2026: crypto providers report customer data to the Steuerverwaltung for exchange with partner states.
Tax authority
Watch out
- Crypto raises your Sollertrag every year, even if you never sell.
- Declare holdings at their CHF value on 1 January.
- CARF reporting by providers started in 2026, so holdings at providers become visible to the Steuerverwaltung.
Sources
- Steuerverwaltung: Wegleitung Steuererklärung 2025 (natural persons) · llv.li
- Steuergesetz (SteG), consolidated · gesetze.li
- CARF-Gesetz, LGBl. 2025 Nr. 589 · gesetze.li
- CARF-Verordnung, LGBl. 2025 Nr. 599 · gesetze.li
Not confirmed
- A Steuerverwaltung statement specifically saying private crypto gains are tax-free (only the general SteG exemption and the Wegleitung were found).
- Treatment of professional crypto trading, staking, lending and mining income.
- Whether private capital losses are explicitly non-deductible.
- Municipal surcharge levels for the current year (set annually by each municipality).
- CARF gazette texts were not re-opened in this pass; relied on the existing verified LI entry.
Researched 2026-11-09 for private individuals resident in Liechtenstein. Information, not tax advice — rules change; check the tax authority before you file.