Reporting requirements

Principle of mandatory reporting

In principle, each individual posting must be reported.

Reporting data

When reporting, the following data must be disclosed:

• Name and address of the posting employer;
• Name and address of the posted employee;
• Information on the place where the activity is carried out;
• Information on the planned start and end of the posting;
• Information on the type of activity to be carried out in Liechtenstein;
• Name and address of the recipient of the service (in the case of a rental: the assignment company)

Notification procedure

The notification is made through the Migration and Passport Office (APA). A distinction is made between cross-border services (GDL) from  EU/EEA states, from Switzerland and from states outside the EU/EEA or Switzerland. Furthermore, for GDL from EU/EEA states and those from Switzerland, a distinction is made between GDL of less or more than 90 days.

For GDL from EU/EEA states and from Switzerland, the report can be made via the electronic reporting system (EMS). Under certain circumstances, reporting to the EMS can also fulfill obligations under immigration law.

Additional information and access to the reporting platform at the APA

Reporting deadlines

Postings from EU/EEA countries must be reported at the latest immediately before the start of the assignment. Postings from Switzerland or another non-EU/EEA state must be reported eight days before the start of the assignment. The date of receipt by the competent office or the automatic confirmation of receipt by the electronic reporting system is decisive.

Collective notification

In the case of a collective notification, the possible posted employees and the possible places of deployment must be notified in advance. On the other hand, it is possible to refrain from reporting the individual postings in advance, specifying the dates of deployment. The actual postings may have to be declared afterwards. Companies from Switzerland or EU/EEA countries are entitled to make a collective declaration if

a) the service provision is carried out within the framework of a long-term contract with a domestic company or with a domestic institution under public law;

b) at least one of the services to be provided is essential for the maintenance of the country's infrastructure or the operational capability of a domestic enterprise; and

c) there is a national economic interest.

Application Collective Notification (Provision of Services for the Maintenance of Infrastructure/Operational Capability of Domestic Enterprises)

• 1st step: Application for reimbursement of a collective notification
• 2nd step: Collection-report

Special Provisions for Indirect Staff Leasing

If a foreign company hires out an employee to a foreign company and the latter posts the employee to Liechtenstein, this constitutes indirect personnel hiring (piggyback posting). In these cases, the company that is the employee's employer is the employer subject to the notification requirement under Art. 6a of the Posted Workers Act. Indirect personnel leasing from Switzerland is prohibited

Special provisions for Swiss companies

An exception to the reporting requirement exists for posting employers based in Switzerland for the first 8 days per quarter of a calendar year. However, these postings are still subject to the Posting of Workers Act. Accordingly, the provisions on the documents to be carried and the further obligations to cooperate apply in particular, and the terms and conditions of employment must also be complied with.

In addition to these reporting obligations under posting law and independently of them, there may also be reporting obligations under Ausländergesetz. These can usually also be fulfilled via the electronic reporting system.