Provision of services (GDL)

According to Art. 4 of the Free Movement of Persons Act (PFZG, LGBl. 2009 No. 348), cross-border service providers are companies or persons domiciled or resident in the EEA or Switzerland who carry out temporary self-employed work in Liechtenstein and their duly employed workers. The provision of services by persons domiciled or resident in a third country is regulated in Art. 12 of the Foreign Nationals Act (AuG, LGBl. 2008 No. 311). The legal basis depends on the domicile or residence of the service provider.

Pursuant to Art. 4 para. 2e of the Posted Workers Act, employers who post employees to Liechtenstein owe the joint organizations contributions to the implementation costs.

Companies based in the EU/EEA

Companies domiciled in Switzerland

Companies based outside the EU/EEA or Switzerland

GDL collective report

Information sheets Office of Economic Affairs / ZPK SAVE

ZPK SAVE fact sheet for posting companies and their clients

AVW Fact Sheet on the Electronic Reporting System (EMS) for the Provision of Services and for Postings to Liechtenstein