Reporting framework, corporate tax and individual tax treatment for digital assets in Liechtenstein, from CryptaCount's jurisdiction database covering 72 countries.
Liechtenstein: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS, LI_GAAP
IFRS Mandatory For
Listed entities may use IFRS
Tax Year
Calendar Year (end M12)
Functional Currency
CHF
FX Source (Reporting)
SNB
FX Source (Tax)
FTA_LI
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — LI_GAAP
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Current Asset
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Permitted Cost Methods
FIFO, WAVG, LIFO
Prohibited Cost Methods
—
Impairment Required
✓ Yes
Impairment Type
Prudence Principle
Reversal Allowed
✓ Yes
NRV Write-down
✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy
—
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
12.5%
Crypto Classification
Ordinary Income
Notes
Corporate income
Corporate Tax — Cost Basis
Measurement Basis
Historical Cost
Default Cost Method
FIFO
Permitted Methods
FIFO, WAVG
Taxpayer Can Elect
✓ Yes
Country Override
Standard
Override Notes
—
LIFO Conformity Req.
✗ No
Differs from Reporting
✗ No
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Exempt
Regime Notes
No CGT for individuals. Wealth tax on year-end value (~0.4-0.8%).
Tax Rate
0% (exempt)
Rate Notes
0% CGT. Wealth tax applies.
Individual Tax — Cost Basis
Measurement Basis
FAIR VALUE YEAREND
Cost Method
N/A
Method Electable
✗ No
Permitted Methods
—
Country Override
WEALTH TAX
Individual Tax — Exemptions
CGT Exempt
✓ Yes
Exempt Conditions
No individual CGT. Wealth tax applies.
Holding Period
—
HP Benefit
—
Annual Exemption
—
Threshold Exemption
—
Individual Tax — Anti-Avoidance
Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✓ Yes
Notes
Individuals: no CGT, wealth tax only. Corps: 12.5%.
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