An enterprise must report the persons who are to come to Liechtenstein to render a cross-border service. This statutory obligation to report foreigners and seconded persons applies to all employees who are to work in Liechtenstein. All persons must have the corresponding registration confirmation during their stay. Information must be provided, inter alia, about the activity that is to be exercised as well as the place and time at or during which the activity is to be exercised. Each assignment must be individually reported.
The Electronic Registration System (Elektronischen Meldesystem – “EMS”) of the Liechtenstein National Administration can be used to fulfil the statutory assignment and reporting obligations and consequently to perform the online declaration to the Central Joint Commission (Zentrale Paritätische Kommission – “ZPK”) centrally. If the activity is covered by the scope of a collective agreement (internal link) that has been declared universally binding, then employees who second employees to Liechtenstein must pay the cost of the execution contributions to the joint organisations. The registration procedure must include information on the work to be carried out and the place and time at which or during which the work is carried out. Each assignment must be reported separately.
If the registration confirmation pursuant to Step 1 has been secured, and the registration has been performed using the EMS, then all reporting obligations for the deployment and the assignment have been fulfilled.
In the case of companies domiciled in Switzerland, assignments of up to 8 days within a period of 90 days are exempted from the reporting obligation. If a reporting obligation exists, however, the work may commence at the earliest 8 days following the registration; in emergencies (accidents, repairs and similar) the work may commence on the actual day of registration. Approvals are issued to service providers from Switzerland only if an economic interest is demonstrated. In the case of service providers headquartered in the Cantons of St. Gallen or Grisons, the economic interest will be examined only from the 121st day onwards. The approval application must be submitted at least four weeks before the end of the 90 day period. In the case of services where it is known in advance that they will last more than 90 days, approval must be requested before these commence.
Companies domiciled in the EEA must report all services before commencing their activity. The reporting obligation applies from the first day. Certain exceptions exist in the case of self-employed service providers and their seconded persons from the EEA who return to their ordinary place of residence on a daily basis. These receive merely a registration confirmation for the duration of the rendering of the service. The approval application must be submitted at least four weeks before the end of the 90 day period. Approval must be obtained in every case for services that are rendered for longer than 90 days.
Enterprises from EEA states must complete a questionnaire concerning registration as a VAT payer for non-domestic enterprises. In the event of any questions, please do not hesitate to contact the Tax Administration (“Steuerverwaltung”).
Other countries / third-party states
Companies domiciled in third-party states (outside the EEA and outside Switzerland) must register all services before commencing their activity. The reporting obligation applies from the first day. The work may be commenced only 8 days following receipt of the registration, and is limited to 8 days per 90 days.
Subject to certain conditions, it is possible for certain enterprises to waive registration of individual assignments in Liechtenstein and to submit a collective registration instead. The collective registration entails a so-called annual permit issued by the Migration and Passport Office to render cross-border services.
Non-domestic companies that render services that are essential for Liechtenstein’s infrastructure or for the operations of a domestic enterprise may use the collective registration procedure. This rendering of services must be based on a long-term contract with a domestic enterprise or with a domestic public-sector institution. This is aimed, in particular, at service or maintenance agreements.
Ordinance of 16 June 1998 concerning Health and Safety of Employees at Work, Collective Agreements that have been Declared Universally Binding (“ArV III” bzw. Verordnung vom 16. Juni 1998 über die Sicherheit und den Gesundheitsschutz der Arbeitnehmer am Arbeitsplatz allgemeinverbindlich erklärte Gesamtarbeitsverträge)
Further sector-specific special acts that contain provisions concerning GDL: