Cross-border services from abroad
General
A cross-border service provision (GDL) is a service provided by a foreign company in Liechtenstein. The GDL is of a temporary and occasional nature. If the foreign company's market presence in Liechtenstein goes beyond the temporary and occasional provision of services, the company must establish a registered office or a branch office in Liechtenstein, which is capable of obtaining any necessary permits.
The GDL may take place
a. independently by the foreign service provider itself and/or
b. by employees working on behalf of the foreign service provider in Liechtenstein.
In both cases (a and b), the service provider requires authorization to operate in the Liechtenstein market. The conditions vary depending on the industry: In certain industries, a license or a confirmation of registration is required, while in other industries a mere registration is sufficient. In some cases, proof of professional qualifications is required.
In case (b) the service provider provides the GDL by posting employees to Liechtenstein, the posting law is additionally applicable and a notification of the individual posting is usually required.
Also, regardless of whether employees are posted or not, the obligations under Ausländergesetz, in particular the notification and permit obligations, must be observed (Migration and Passport Office).
VAT
Companies located abroad must complete a questionnaire to register as a VAT taxpayer for foreign companies. This does not apply to companies based in Switzerland. If you have any questions about this, the Tax Administration is available to help.
Other documents
Special provisions for companies from Switzerland
Within the scope of application and in accordance with the Framework Agreement between the Principality of Liechtenstein and the Swiss Confederation (LGBl. 2009 No. 217) the reporting obligations regarding GDL provision, secondment and foreign nationals law are waived. Swiss companies are exempt from the reporting requirements for GDL with a duration of 8 days per calendar quarter.