Moving to Liechtenstein as a Foreigner: Who May Settle and How?
EEA and Swiss citizens move under the free-movement act; third-country nationals fall under the Foreigners Act, except the family members of EEA and Swiss citizens. A stay without work of more than three months within six months needs a permit. A person whose stay needs a permit registers the arrival at the municipal residents' registry within eight days. The Migration and Passport Office issues the permit.
Short answer
This page covers who may settle in Liechtenstein, under which act, and what happens after arrival. Vaduz Corporate Solutions (VCS) prepares and coordinates the corporate file of a company in Liechtenstein; reserved acts are performed by a licensed Liechtenstein partner. It sells no visas, permits or relocation services, and it does not act in permit procedures. The page states what the statutes and the authority say, with the article, and it does not tell you which route suits you.

Can anyone move to Liechtenstein?
Liechtenstein runs two permit regimes, split by citizenship. The free-movement act (Personenfreizügigkeitsgesetz, PFZG, LGBl. 2009 Nr. 348) covers citizens of the EEA states and Swiss citizens (Art. 2(1)(a)). Third-country nationals fall under the Foreigners Act (Ausländergesetz, AuG, LGBl. 2008 Nr. 311), except the family members of EEA and Swiss citizens and the other persons listed in PFZG Art. 2(1)(b) to (d), who also fall under the PFZG. A citizen of the United States or the United Kingdom is therefore a third-country national under the AuG.
Both acts start from the same threshold. A stay without work of more than three months within six months needs a permit (PFZG Art. 8(1); AuG Art. 9(1)). Under the AuG the permit-free stay is counted from the date of first entry and may not exceed three months within six months from that date (Art. 9(2)). Under both acts any gainful work needs a permit, whatever the duration (PFZG Art. 8(1)(a); AuG Art. 10(1), with the cross-border service exception of Art. 12). Cross-border service provision is also covered by PFZG Art. 31, and the commuting of EEA citizens by PFZG Art. 32.
The split matters for every later step. The act that applies decides who receives the application, which conditions are tested and which permanent permit is available after five years. A reader who holds a passport of an EEA state or of Switzerland should read the second section first; a reader with any other passport, who is not a family member of an EEA or Swiss citizen, should go to the fourth.
The government may set maximum numbers of permits. For EEA permits the basis is PFZG Art. 10; for short-stay and residence permits for employed work it is AuG Art. 18(1). This page names no cap: the Acts leave the figure to the government, and the current limits are not covered here. Whether a permit is available in a given year can therefore depend on a limit the government sets, and the Act does not say what that limit is.
The two regimes at a glance
| Group | Act | Permit threshold | Permanent permit | Source |
|---|---|---|---|---|
| EEA and Swiss citizens | PFZG | Stay without work above three months within six; any work, whatever the duration (commuters and cross-border service providers: Art. 31 and 32) | EEA citizens: permanent residence permit (D) after five years of uninterrupted stay, if no ground for revocation or expulsion exists. Swiss citizens and their family members: settlement permit (C) after five years with a residence permit | PFZG Art. 2(1)(a), 8(1), 24(1) and (2), 27(1), 31, 32, 45(2) |
| Third-country nationals | AuG | Stay without work above three months within six, counted from first entry; any work, whatever the duration | Settlement permit (C) if, among other conditions, a residence permit was held without interruption for the last five years | AuG Art. 9, 10(1), 27(3)(a) |
Source: PFZG and AuG, articles as listed in the table.
How do EEA and Swiss citizens move to Liechtenstein?
An EEA citizen who wants to work needs a permit from the first day, whatever the length of the stay (PFZG Art. 8(1)(a)); commuters and cross-border service providers are covered by Art. 31 and 32. An EEA residence permit entitles to a stay of up to five years where the planned stay is longer than one year (Art. 19(1)).
An EEA citizen who does not work can be given a residence permit only if two things are shown: the means for living, so that no social assistance is needed (Art. 22(1)(b)), and health cover for all risks in Liechtenstein (Art. 22(1)(c)). These are necessary conditions; the maximum numbers of Art. 10 and the draw of Art. 37 apply as well. Art. 22(1)(a) is repealed, so no special-interest test applies to EEA citizens without work.
Applications go to the Migration and Passport Office (Ausländer- und Passamt, APA). It decides a complete application as a rule within two weeks for a permit in letter form, a short-stay permit or a permanent permit, and within four weeks for all other applications (Art. 34(2)). A person whose stay needs a permit registers with the municipal registry within eight days of entry (Art. 7(1)), and the assurance of the permit is needed before entry (Art. 6(3)) and at registration (Art. 7(2)). Swiss citizens follow the same act, so the threshold, the eight-day registration and the decision periods are the same for them. The settlement permit (C) exists under the PFZG only for Swiss citizens and their family members, after five years with a residence permit (Art. 27(1), 45(2)); EEA citizens receive the permanent residence permit (D) instead.

How does the Liechtenstein residence permit lottery work?
Besides the ordinary procedure, Liechtenstein issues residence permits to EEA citizens by draw (PFZG Art. 37; the draw rules are in Art. 37 to 39). The APA runs the draw, and its two draw pages are the live source of the numbers below. Half of the residence permits to be issued are drawn by lot. Each year 28 permits go to gainfully employed EEA citizens and 8 to EEA citizens who are not gainfully employed. The draw is held twice a year, in spring and fall.
Swiss citizens cannot take part, and both draw pages add that nationals of the United Kingdom cannot either. Participation carries a fee: CHF 100 for the advance draw and CHF 500 for the final draw. These are fees of the authority, not prices of VCS. The two yearly numbers are the whole official picture. A figure such as "roughly 100 permits a year" circulates online; it is not an official figure and this page does not use it. Nothing here predicts the chance of a win.
The residence permit draw: official facts
| Fact | Detail | Source |
|---|---|---|
| Legal basis | Permits are also issued to EEA citizens by draw | PFZG Art. 37 |
| Share drawn | Half of the residence permits to be issued | APA employed-draw page |
| Employed EEA citizens | 28 permits a year | APA employed-draw page |
| Non-employed EEA citizens | 8 permits a year | APA non-employed-draw page |
| Frequency | Twice a year, spring and fall | APA employed-draw page |
| Who cannot take part | Swiss citizens; nationals of the United Kingdom | Both APA draw pages |
| Participation fees (fees of the authority) | CHF 100 advance draw, CHF 500 final draw | Both APA draw pages |
Source: the two draw pages of the Migration and Passport Office; PFZG Art. 37.
The residence permit draw
- 28permits a year for employed EEA citizensPFZG
- 8permits a year for non-employed EEA citizensPFZG
- Halfof the residence permits to be issued are drawnPFZG
- Twice a yearheld in spring and fallPFZG
Can a non-EEA citizen, including an American or British citizen, move there?
Citizens of the United States and the United Kingdom are third-country nationals, so the AuG applies. The draw is closed to British citizens as well. For most third-country nationals the route runs through work. Employment permits go only to managers, specialists and other qualified employees with completed vocational training or long professional experience (AuG Art. 14), and only if the further conditions of Art. 13(1) are met. The worker needs adequate housing (Art. 17), and a domestic employer must apply: the employer's application is a condition of the permit (Art. 13(1)(b)). The application goes to the Migration and Passport Office (Art. 23(1)). A residence permit is as a rule limited to one year and can be renewed (Art. 26(3)); managers and specialists employed abroad by an international group with an establishment in Liechtenstein can receive one of up to three years (Art. 26(4)). Residents with a B or C permit may later work for themselves if the professional-law conditions are met (Art. 30(2)).
The order of events matters. The application is made by the employer before the move, not by the worker on arrival. The worker then waits abroad for the assurance of the permit (Art. 24(2)) and registers only after entry. A person who arrives first and looks for the paperwork later has no assurance to show at the registry, and the Act asks for that assurance or a valid visa at registration (Art. 11(2)(b)).
A third-country national who does not work can be given a permit only if all the conditions of AuG Art. 20(1) hold. The Act allows a deviation for severe personal hardship or important public interests, for short-stay and residence permits only (Art. 21(1) and (2)). The conditions are:
- special interest for the country (a);
- adequate housing (b);
- the statutory health cover for all risks in Liechtenstein, proven (c);
- sufficient means, shown by a guarantee of a bank based in Liechtenstein (d);
- no conviction for a crime or offence (e).
Art. 20 is a special-interest test. The Act leaves the details to a government ordinance (Art. 20(2)), and the ordinance on the admission and residence of foreigners (Verordnung über die Zulassung und den Aufenthalt von Ausländern, ZAV, LGBl. 2008 Nr. 350) names foreigners of significant cultural, scientific or economic standing (ZAV Art. 14). The authority decides at its discretion within the statutory rules (ZAV Art. 17(1)). The Act names no investment route and no amount, so a figure sold online as the price of residence has no basis in the Act.
From our practice. We prepare the corporate and tax file through a licensed Liechtenstein partner. We do not give immigration advice, file permit applications or represent anyone in a permit procedure. Professional legal counselling is the exclusive authority of lawyers (RAG Art. 8(1)(a)), without prejudice to the powers of legal agents, trustees and patent attorneys (Art. 8(3)).
Where do you register when you arrive, and how fast?
A person whose stay needs a permit registers the arrival within eight days at the municipal residents' registry (Einwohnerkontrolle), not at the Migration and Passport Office; cross-border service providers and commuters are exempt (PFZG Art. 7(1); AuG Art. 11(5)). The Office issues permits. The six steps below follow a third-country national with an employer; each ends with the person who performs it.
The employer company files the permit application
with the Migration and Passport Office. For an employment permit the domestic employer's application is a condition of the permit (AuG Art. 13(1)(b), 23(1)); see employing a foreign national in Liechtenstein. Done by the employer.
Wait abroad for the assurance of the permit
(Art. 24(2)). Done by you.
Register in person
at the Einwohnerkontrolle of your place of residence within eight days of arrival, showing the assurance of the permit or a valid visa (Art. 11(1) and (2)). Biometric data may be ordered (Art. 70a(1)). Done by you and the registry.
The permit is issued
once the documents are complete and the in-person registration has taken place (Art. 23(6)). Done by the Migration and Passport Office.
Take out health insurance
with a fund of your choice (KVG Art. 9(2)). Full tax liability starts on the day you take up residence (SteG Art. 7(1)(a)). Done by you.
Use a lawyer if you want representation
Professional representation of a party is the exclusive authority of lawyers (RAG Art. 8(1)(b), subject to Art. 8(3)); VCS does not file, apply or represent. Done by a lawyer, if you choose representation.

EEA and Swiss citizens follow the PFZG: the application goes to the same office (Art. 34(1)); the assurance of the permit is also needed before entry and at registration (Art. 6(3), 7(2)); and a person whose stay needs a permit registers within eight days (Art. 7(1)).
From application to registration
Employer files the application
Who acts: Employer
Wait abroad for the assurance
Who acts: You
Register in person within 8 days of arrival
Where a permit is needed
Who acts: You, registry
Permit is issued
Who acts: Migration and Passport Office
Health insurance and tax liability
Who acts: You, health fund
Representation if wanted
Who acts: Lawyer
What does residence do to your tax position?
Moving changes your tax position. Individual tax questions go to a licensed Liechtenstein trustee; we prepare the file and coordinate.
Do you need health insurance, and can you choose the fund?
Health insurance is compulsory for persons domiciled in Liechtenstein or working there (KVG Art. 7(1)(a)). The health insurance act is the KVG, LGBl. 1971 Nr. 50. For a permit without work, the statutory cover for all risks in Liechtenstein must be proven (AuG Art. 20(1)(c)).
The Act sets three rules for the funds:
- Open admission: funds admit applicants regardless of age, health or pregnancy (Art. 9(1)).
- Free choice of fund, subject to employment-law arrangements (Art. 9(2)).
- Cover from the first day of membership (Art. 9(3)).
The Act also names a fixed annual amount for cost sharing (Art. 23(2)); this page prints no figure for it.

When do you become a Liechtenstein tax resident?
A person with residence or habitual abode in Liechtenstein is fully liable to tax on all wealth and income (Steuergesetz, SteG, Art. 6(1)). A person with neither is liable only on domestic wealth and domestic income (Art. 6(2)). Full liability starts on the day the person takes up residence or habitual abode (Art. 7(1)(a)). A person who plans a move therefore dates the tax position by that day, and the permit period of a third-country national (AuG Art. 26(3)) is a separate matter.
Wealth is taxed through a standardised return (Sollertrag) of 4 percent, fixed in the Act itself (Art. 5(1)). The income tax scale has its own page: the income tax a resident pays in Liechtenstein. This page prints no scale and no individual result.
Individual tax questions go to a licensed Liechtenstein trustee. Tax advice for third parties, given by way of business, is a trustee activity (TrHG Art. 2(d)), and exercising it by way of business without authorisation is an offence (Art. 80(1)).
VCS does not compute a personal tax result and does not recommend a regime. It prepares and coordinates the file for the licensed trustee.
Is lump-sum taxation available to a new resident?
Lump-sum taxation, a tax by expenditure, exists on application and replaces the wealth tax and the income tax (SteG Art. 30(1)), except for domestic real property, which stays under the wealth tax (Art. 30(3)). The Tax Administration (Steuerverwaltung) examines the application and decides (Art. 31). It is an option decided by the authority, not a right to a low rate. The conditions of Art. 30(1) are:
- You take up residence or habitual abode for the first time, or after at least ten years abroad.
- You do not hold Liechtenstein nationality.
- You do not work in Liechtenstein.
- You live on income from your assets or on receipts from abroad.
- You apply, and the Tax Administration agrees.
The base is your total expenditure (Art. 32), and the tax is 25 percent of the assessed expenditure (Art. 33). What a given person pays is an individual matter, and this page computes no amount. Assets can also sit in a legal structure such as a foundation. VCS prepares and coordinates a Liechtenstein foundation setup; formation for third parties is a trustee activity (TrHG Art. 2(a)), so the licensed Liechtenstein trustee forms and files it.
Residence and tax: the statutory position
| Situation | Tax position | Source |
|---|---|---|
| Resident | Full liability on all wealth and income | SteG Art. 6(1) |
| Non-resident | Liability on domestic wealth and domestic income only | SteG Art. 6(2) |
| Start | The day residence or habitual abode is taken up | SteG Art. 7(1)(a) |
| Wealth | Standardised return of 4 percent (Sollertrag) | SteG Art. 5(1) |
| Lump sum, on application | 25 percent of the assessed expenditure; the Tax Administration decides; domestic real property stays under the wealth tax | SteG Art. 30(1), 30(3), 31, 33 |
Source: SteG, articles as listed in the table.
Can you live abroad and work in Liechtenstein?
Moving and commuting are different things. The commuting of an EEA citizen is subject to notification, and for employed work the employer makes it within ten days of the start of the employment (PFZG Art. 32, 33(1)). The cross-border permit (G) is the route of the third-country national under the AuG. A third-country national may be granted a cross-border permit (G) for employed work if the person holds a permanent right of residence in an EEA state or Switzerland (AuG Art. 22(a)), returns daily to a home abroad (Art. 22(b)) and meets the further conditions of Art. 22(c). Those conditions are Art. 13(1)(a), (b) and (d), which include the employer's application, and Art. 15 and 16 (local wage and working conditions, priority of the resident labour market).
A person who lives abroad and works in Liechtenstein does not become a Liechtenstein resident for tax. Non-residents are liable only on domestic wealth and domestic income (SteG Art. 6(2)). The employer's side of the procedure is covered in employing a foreign national in Liechtenstein.
After how many years can you get permanent residence?
An EEA citizen who has stayed in Liechtenstein without interruption for five years, and for whom no ground for revocation or expulsion exists, has a right to permanent residence (PFZG Art. 24(1)(a) and (b)). On application, the person receives the permanent residence permit (D) (Art. 24(2)). The settlement permit (C) under the PFZG is for Swiss citizens and their family members only, after five years with a residence permit and if no ground for revocation or expulsion exists (Art. 27(1), 45(2)).
A third-country national can be granted the settlement permit (C) under the AuG if, among other conditions, a residence permit was held without interruption for the last five years (Art. 27(3)(a)). The further conditions are:
- a passed civics test and written and spoken German (b);
- secure employment or sufficient means, so that no social assistance is needed (c);
- no conviction in the last five years and no pending criminal case (d);
- no social assistance in the last two years (e);
- no ground for revocation or expulsion (f).
The next step is explained in how a resident qualifies for permanent residence in Liechtenstein.
Two points follow from the text of the Acts. First, under the AuG the five years are counted on the residence permit held without interruption (Art. 27(3)(a)), so a gap in the permit is a gap in the count; under the PFZG they are counted on uninterrupted stay (Art. 24(1)(a)). Second, the EEA and the third-country routes lead to different permits: permit D under the PFZG, permit C under the AuG. Under the PFZG an EEA citizen who meets Art. 24(1) has a right to permanent residence and receives permit D on application; under the AuG the authority decides at its discretion (ZAV Art. 17(1)).
What about buying a house and the cost of living?
Buying or renting a home does not influence the authority's discretion in the permit procedure (ZAV Art. 17(2)). Other rules on acquiring property are not covered here. The question goes to a lawyer, because professional legal counselling is the exclusive authority of lawyers (RAG Art. 8(1)(a)), without prejudice to the powers of legal agents, trustees and patent attorneys (Art. 8(3)).
The page gives no rent, price or budget either. The statutory items covered above, health insurance and tax, are the only costs it describes. The two items are not small print: health cover is a condition of the permit for a person without work (AuG Art. 20(1)(c); PFZG Art. 22(1)(c)), and full tax liability starts on the day residence is taken up (SteG Art. 7(1)(a)). A reader who needs a monthly budget must ask a source this page does not use, and no figure from an online forum belongs in a plan for a permit application. If you want the permit types in more detail, read the residence permit guide.
Sources
The statute text was read in October 2026. The draw numbers come from the two draw pages of the Migration and Passport Office.
- PFZG, Art. 2, 6, 7, 8, 10, 19, 22, 24, 27, 31 to 34, 37, 45
- AuG, Art. 9, 10, 11, 13, 14, 17, 18, 20 to 24, 26, 27, 30, 70a
- ZAV, Art. 14 and 17
- SteG, Art. 5, 6, 7, 30 to 33
- KVG, Art. 7, 9, 23
- RAG, Art. 8
- TrHG, Art. 2 and 80
- employed-draw page of the Migration and Passport Office
- non-employed-draw page of the Migration and Passport Office
Frequently asked questions about moving to Liechtenstein
Can anyone move to Liechtenstein?
No, not freely. EEA and Swiss citizens and their family members fall under the free-movement act (PFZG Art. 2(1)), other third-country nationals under the Foreigners Act. A stay without work of more than three months within six months needs a permit (PFZG Art. 8(1); AuG Art. 9(1)). No outcome is promised; a lawyer may represent you (RAG Art. 8(1)(b)).
Do I need a job to get a residence permit?
An EEA citizen without work can be given a residence permit only if means and health cover are shown (PFZG Art. 22(1)(b) and (c)); maximum numbers and the draw apply too. A third-country national without work must meet all conditions of AuG Art. 20(1), including special interest and a bank guarantee. Employed work needs the employer's application (Art. 13(1)(b)).
Can an EEA citizen move to Liechtenstein freely?
Not without conditions. A permit is needed for a stay without work above three months within six, and for any work (PFZG Art. 8(1)). A residence permit entitles to a stay of up to five years where the planned stay exceeds one year (Art. 19(1)). Complete applications are decided as a rule within two or four weeks (Art. 34(2)).
Can a Swiss citizen move to Liechtenstein?
Swiss citizens are covered by the PFZG (Art. 2(1)(a)) and need a permit under the same threshold. They cannot take part in the lottery. After five years with a residence permit, and if no ground for revocation or expulsion exists, a Swiss citizen can be granted the settlement permit (C) on application (Art. 27(1)).
Can an American or British citizen move to Liechtenstein?
Both are third-country nationals under the AuG. The draw excludes British citizens as well as Swiss citizens. The work route applies, with the employer's application (AuG Art. 13(1)(b)), or the Art. 20(1) conditions for a person without work. The Act names no investment route and no amount. See the residence permit guide.
How does the Liechtenstein residence permit lottery work?
Permits are also issued to EEA citizens by draw (PFZG Art. 37). Half of the residence permits to be issued are drawn by lot, in a draw held twice a year, in spring and fall. Participation costs CHF 100 for the advance draw and CHF 500 for the final draw. These are fees of the authority.
How many permits are drawn each year?
Each year 28 permits are drawn for gainfully employed EEA citizens and 8 for EEA citizens who are not gainfully employed, according to the Migration and Passport Office. The figure "roughly 100 a year" is not an official figure, and this page does not use it. The draw is held twice a year.
Where do I register when I arrive, and how fast?
A person whose stay needs a permit registers at the municipal residents' registry (Einwohnerkontrolle) within eight days of entry (PFZG Art. 7(1); AuG Art. 11(1)); cross-border service providers and commuters are exempt. Third-country nationals register in person. The Migration and Passport Office issues the permit; the registry does not. Biometric data may be ordered (AuG Art. 70a(1)).
Do I need health insurance, and can I choose the fund?
Yes. Insurance is compulsory for persons domiciled in Liechtenstein or working there (KVG Art. 7(1)(a)). Funds admit applicants regardless of age, health or pregnancy, the choice of fund is free subject to employment-law arrangements, and cover starts on the first day of membership (Art. 9). This page gives no cost-sharing figure.
When do I become a Liechtenstein tax resident?
On the day you take up residence or habitual abode (SteG Art. 7(1)(a)). From then you are liable to tax on all wealth and income (Art. 6(1)). Wealth is taxed through a standardised return of 4 percent (Art. 5(1)). Individual outcomes are a matter for a licensed Liechtenstein trustee.
Is lump-sum taxation available?
On application, if the conditions of SteG Art. 30(1) hold: first residence or return after at least ten years abroad, no Liechtenstein nationality, no domestic work, and living on assets or foreign receipts. The Tax Administration decides (Art. 31). The tax is 25 percent of the assessed expenditure (Art. 33).
Can I live in Switzerland or Austria and work in Liechtenstein?
The employer notifies an EEA commuter's start within ten days (PFZG Art. 32, 33(1)). A third-country national may get a cross-border permit (G) if living abroad with a permanent right of residence and returning daily, among other conditions (AuG Art. 22). Non-residents pay tax on domestic wealth and income only (SteG Art. 6(2)). See employing a foreign national in Liechtenstein.
After how many years can I get permanent residence?
An EEA citizen has a right to permanent residence after five years of uninterrupted stay, absent grounds for revocation or expulsion, and receives permit D on application (PFZG Art. 24). A third-country national needs five years with a residence permit for permit C, plus further conditions (AuG Art. 27(3)). See how a resident qualifies for permanent residence in Liechtenstein.
Can a foreigner buy a house in Liechtenstein?
Buying or renting a home does not influence the authority's discretion in the permit procedure (ZAV Art. 17(2)). Other rules on acquiring property are not covered here. The question is for a lawyer, because professional legal counselling is the exclusive authority of lawyers (RAG Art. 8(1)(a)). VCS does not answer it.
Is Liechtenstein an expensive country to live in?
This page gives no cost-of-living figure. It covers only the statutory items: health insurance, which is compulsory for residents (KVG Art. 7(1)(a)), and tax, with full liability from the day residence or habitual abode is taken up (SteG Art. 6(1) and 7(1)(a)). A monthly budget needs a source that publishes current prices.