Real estate capital gains tax
If real estate is sold or if a change of ownership of real estate on a commercial basis is made in Liechtenstein, the profit generated from such a transaction is subject to taxation. The seller is liable to pay the tax. This concerns not only private individuals but also businesses which are obliged to pay the real estate capital gains taxes which arise.
The tax amount varies depending on the amount of the sale proceeds. No taxes are levied up to proceeds of CHF 15,000.00.
For further information, please contact the National Administration.