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Crypto Tax in Liechtenstein

A structured summary of how individual crypto taxation works in Liechtenstein — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Liechtenstein

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Current Asset
Tax Year
Calendar Year (M12)
Functional Currency
CHF
FX Source (Reporting)
SNB
FX Source (Tax)
FTA_LI
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Exempt
No CGT for individuals. Wealth tax on year-end value (~0.4-0.8%).
Tax Rate
0% (exempt)
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
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
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Is crypto taxed for individuals in Liechtenstein?

Liechtenstein applies a Exempt treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Liechtenstein use?

See the cost-basis section above for the default method and the alternatives Liechtenstein permits for individuals.

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