Deciding to cease your tax residency in Liechtenstein is a significant step that involves several legal and administrative procedures. This guide provides a comprehensive, step-by-step approach to ensure you complete the process correctly and in compliance with local regulations.
Step 1: Notification of Departure
Notify the Office of Migration and Passport (Ausländer- und Passamt) about your intention to leave Liechtenstein. This notification should be done in advance and include details about your departure date and new residence address.
Step 2: Deregistration from Municipal Register
Visit your local municipality office (Gemeinde) to deregister from the municipal register. You will need to provide your identification documents and complete a deregistration form.
Step 3: Settlement of Outstanding Taxes
Ensure all your tax obligations are settled before you leave. This includes filing a final tax return and paying any outstanding taxes. Contact the Liechtenstein Tax Administration (Steuerverwaltung) for guidance on the final tax assessment.
Step 4: Closure of Bank Accounts and Financial Matters
Close any local bank accounts and settle any financial matters in Liechtenstein. Inform your bank about your departure and ensure all transactions are finalized.
Step 5: Termination of Employment and Social Security
If you are employed, inform your employer about your departure and settle any employment-related matters. Additionally, notify the social security authorities (AHV-IV-FAK) to terminate your social security contributions.
Step 6: Transfer of Insurance Policies
Review and transfer any insurance policies you have in Liechtenstein. Contact your insurance providers to update your details and ensure your policies are transferred or terminated as required.
Step 7: Address Change Notification
Notify relevant authorities and service providers about your new address. This includes updating your address with postal services, utility providers, and any other relevant institutions.
Legal References
- Liechtenstein Tax Act (Steuergesetz)
- Liechtenstein Persons and Companies Act (Personen- und Gesellschaftsrecht)
- Liechtenstein Social Insurance Act (Sozialversicherungsgesetz)
Useful Links
