Taxes on Insurance Premiums
The tax on insurance premiums under Liechtenstein tax law applies to the
same insurance lines as those covered by the Swiss Stamp Tax Act.
The tax on insurance premiums under Liechtenstein tax law applies
to the extent that Swiss stamp tax legislation does not apply
(Art. 68 SteG). The tax therefore applies in the following situations.
In the case of premium payments for insurance policies that a foreign policyholder has concluded with a
domestic or foreign insurer for a risk located within the country.
Contact
Steuerverwaltung