In general, employees resident in Liechtenstein do not need a permit to take up employment in Liechtenstein.

Exceptions are professions that may only be exercised with a state permit, such as in the health and education sectors, in the commercial sector (if self-employment is intended) and in selected professions (lawyer, trustee, auditor, patent attorney). This applies regardless of nationality. Apprenticeships for trainees are also reserved. These may only be offered by employers who have a corresponding training permit.

Swiss nationals residing in Switzerland are free to take up employment in Liechtenstein. They do not need a permit from the immigration police before taking up a job and the employer does not have to observe any obligation to register. The only exceptions are professions that can only be practised with a state permit.

Swiss employees continue to pay income tax at their place of residence. The exception is employees in the public sector.

If an European Economic Area (EEA) national takes up employment as an employee or self-employed person, no permit is required, but the commencement of employment must be reported.

The employer is obliged to notify the Foreigners and Passport Office (APA) of the employment within ten days of the start of the job at the latest.The employee is then issued a so-called Cross-border Commuter Registration Confirmation (GMB).This confirmation is limited in time and must be reissued after 5 or 10 years. In addition, EEA nationals who work in Liechtenstein have income tax deducted from their salary.

EEA cross-border commuters must be domiciled in the EEA area and return daily to their EEA domicile outside Liechtenstein. Persons who work as carers or in the hospitality industry under an employment contract with room hours may be exempted from the obligation to return to their place of residence. These persons must return to their place of residence in the EEA at least once a week.

Special regulation for cross-border commuters from Austria
For cross-border commuters from Austria, the above-mentioned obligation to register also applies, but Austrian cross-border commuters can be exempted from the obligation to take out compulsory health insurance in Liechtenstein upon application, as long as they reside in Austria and can prove that they are entitled to statutory or equivalent health insurance there. This also applies to their non-employed family members. 

Swiss and EEA nationals who pursue gainful employment in Liechtenstein and do not reside in the immediate border area and thus cannot return to their place of residence on a daily basis require a Residence Permit (L or B).

This permit must be requested in the form of a letter (BiB) and can only be issued to managers, specialists and other qualified employees who have completed an apprenticeship or have many years of professional experience. The completed application must be submitted to the Foreigners and Passport Office at least 14 days before the planned start of the job. The job can only be taken up after the permit has been issued. As a rule, decisions on complete applications are made within three months of receipt.

- The Short-term Residence Permit L entitles the holder to take up residence in FL for less than 12 months and can be extended once for a maximum of 6 months upon proof of an extraordinary need. The prerequisite is an employment contract of a maximum of one year at an appropriate level of employment. In addition, the professional and economic requirements for the intended self-employed activity must be met.

- The Residence Permit B entitles the holder to reside in FL for more than 12 months, up to a maximum of 5 years. The granting of B permits is very restrictive. In the case of a positive decision, the costs amount to CHF 1,060; in the case of a negative decision, the basic flat rate of CHF 80. The corresponding payment receipt for the basic lump sum must be enclosed with the application documents.

As a rule, decisions on complete applications from Swiss and EEA nationals are made within four weeks of receipt.

For gainful employment: Decisions on complete applications from EEA or Swiss nationals are generally made within four weeks of receipt.

For non-Swiss or non-EEA nationals, nationals of a third country, different conditions apply depending on their place of residence.

Nationals of third countries residing in the EEA or Switzerland require a so-called Cross-border Commuter Permit (G) before taking up employment. This permit, which is limited to one year, is only issued by the Immigration and Passport Office if special conditions are met. For example, it is necessary to prove that no suitable employee can be found on the labour market that does not require a permit. The completed application must be submitted to the Immigration and Passport Office at least 14 days before the planned start of the job. The job can only be taken up after the permit has been issued. Income tax is deducted from the salary of third-country nationals working in Liechtenstein.

Nationals of third countries residing outside the border area or outside Switzerland or the EEA require a Residence Permit (L or B) before taking up employment. This permit must be requested in the form of a letter (BiB) and can only be issued to managers, specialists and other qualified employees who have completed an apprenticeship or have many years of professional experience (national economic interest). Applicants must also have no previous convictions, must have sufficient financial means and appropriate language skills, and the will to adapt and integrate into the working world and society can be expected. The completed application must be submitted to the Foreigners and Passport Office at least 14 days before the planned start of the job. The job can only be taken up after the permit has been issued. As a rule, decisions on complete applications are made within three months of receipt.
- The short-term Residence Permit L entitles the holder to take up residence in Liechtenstein for less than 12 months and may be extended once for a maximum of 6 months upon proof of exceptional need.
- The Residence Permit B entitles the holder to reside in Liechtenstein for more than 12 months and may be extended provided that the integration agreement to be concluded is complied with and there are no grounds for revocation or expulsion. Managers and specialists may be granted a residence permit of up to 3 years if they are employed in an internationally active company with a business establishment in Liechtenstein. The granting of B permits is very restrictive.

Employees who work as carers or in the hospitality industry under an employment contract with room hours may be exempted from the obligation to return to their place of residence. These persons must return to their place of residence in the EEA or Switzerland at least once a week.

In principle, all nationals are entitled to take up an au pair position in Liechtenstein. However, the following conditions apply:

On the part of the au pair
- Basic knowledge of the German language (for other nationals).
- A German language course is obligatory. The host family bears the costs.
- Minimum age 18 years, maximum age 25 years.

On the part of the host family
- The language of communication in the family is German and the mother tongue of at least one family member is German.
- At least one underage child must live in the household. Grandchildren, nephews or nieces are not considered.
- The au pair must be insured against illness and accident with a Liechtenstein insurance company. The host family bears the costs for this.
- Au-pairs are to be looked after by one parent for at least half of their working hours. With two adults in the household, a maximum of 150% employment is allowed.
- The au pair must be provided with accommodation (single room) and meals.

Exclusion criteria
- There is a family relationship between the au pair and the host family.
- The same mother tongue is spoken
- Employment as a nurse, geriatric nurse, animal caretaker, domestic worker or agricultural worker.

Further conditions
- The stay as an au pair must last at least 6, but no longer than 12 months.
- The minimum gross salary is CHF 1,835.00 for a 30-hour week according to the government decree of 5 September 2006. In the case of a shorter working week, the gross wage is calculated on a pro rata basis of CHF 1,835. The net wage must not be less than CHF 700.
- The complete application must be submitted to the Foreigners and Passport Office at least 14 days before the planned start as an au pair. For persons who are subject to visa requirements, we recommend submitting the application four weeks before the start of the job so that the planned entry date can be met.