Stamp duties (issue tax, turnover tax)

The territory of the Principality of Liechtenstein is regarded as domestic in terms of stamp duty legislation on the basis of the Customs Union Treaty of March 29, 1923. Unless otherwise stipulated and in the implementing provisions concerning the implementation of the federal legislation on stamp duties, the Swiss provisions concerning stamp duties shall apply in Liechtenstein.

Questions in connection with stamp duties should be addressed directly to the Swiss Federal Fiscal Authority.

For more information on stamp duties, visit the Federal Fiscal Authority's website.