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Liechtenstein tax & financial deadlines

Steuerverwaltung and AHV obligations: VAT, corporate income tax and AHV contributions.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • VAT return and payment (MWST)

    File & pay

    Within 60 days after the end of each settlement period (quarter or half-year).

    VAT returns are filed in the eMWST portal and the VAT paid within 60 days after the end of each settlement period.

    Applies to: Businesses registered for Liechtenstein VAT

    Filing extensions announced by the government do not extend the payment date unless stated.

    Authority: Steuerverwaltung Liechtensteingesetze.li — Mehrwertsteuergesetz (MWSTG, LGBl. 2009 Nr. 330), Art. 58 and 76Last checked Wednesday 7 October 2026

  • AHV/IV/FAK employer contributions

    Pay

    Within 10 days after the end of each payment period (month, quarter or year, by payroll size).

    Contributions for each payment period are due within 10 days after it ends (AHVV Art. 30).

    Applies to: Employers; monthly above CHF 200,000 annual payroll, quarterly from CHF 12,000, otherwise yearly

    Authority: Liechtensteinische AHV-IV-FAK-AnstaltenAHV-IV-FAK Liechtenstein — Beitragsverfahren, PraxisLast checked Wednesday 7 October 2026

  • Corporate income tax return and payment (Ertragssteuer)

    File & pay

    By the general due date set each year by the Steuerverwaltung; a six-month extension can be requested within 30 days of it, after paying the provisional invoice.

    Corporate income tax falls due on the general due date set by the tax administration (SteG Art. 113(3)); the electronic return is filed by that date.

    Applies to: Legal entities subject to Liechtenstein corporate income tax (12.5%, minimum CHF 1,800)

    Authority: Steuerverwaltung Liechtensteingesetze.li — Steuergesetz (SteG, LGBl. 2010 Nr. 340), Art. 113; Steuerverordnung Art. 42Last checked Wednesday 7 October 2026