Liechtenstein Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Financial Market Authority

Primary Legislation

TVTG / Blockchain Act, FMA mandate derives from FMA Act (LGBl 2004.231) and TVTG §§ 30, Regulation (EU, TVTG Art. 55; FMA Act Art. 31, Tax Act LGBl 1961.15 Art. 49, Tax Act Art. 16; Tax Authority Circular 2021/5, Stamp Duty Act LGBl 1976.45, Token and Trustworthy Technology Service Providers Act / Blockchain Act, FMA Act (Finanzmarktaufsichtsgesetz), LGBl 2004 No. 231 Legislation and official, Due Diligence Act (Sorgfaltspflichtgesetz / DTA), LGBl 2008 No. 265 Legislation, MiCA Regulation (EU) 2023/1114 Legislation and official policy documents - Euryd, Tax Act (Steuergesetz), LGBl 1961 No. 15 (as amended) Legislation and official p, Law on Organisation of National Administration, LGBl 2012.348 Legislation and of, Ordinance on Organisation of National Administration, LGBl 2013.163 [Legislation

Travel Rule

Not adopted

Tax Reporting

For Individuals (Private Wealth): This is a key advantage of Liechtenstein.. No Capital Gains Tax: In Liechtenstein, private individuals generally do not pay capital gains tax on the sale of assets (including cryptocurrencies, stocks, real estate, etc.) that are held as private wealth. This means if you buy and sell crypto as a private investor, the profits are typically tax-free.. Conditions: This exemption applies as long as the crypto assets are held as private assets and not as part of a business operation or professional trading activity. The distinction between "private" and "professional" trading can be complex and depends on factors like trading frequency, volume, use of professional tools, and holding period.. If cryptocurrency is held as part of a business's assets or traded professionally, any gains realized from its sale are treated as regular business income and are subject to the corporate income tax rate.. Professional Mining/Staking: If mining, staking, or other crypto-related activities are carried out professionally or on a scale that constitutes a business, the income generated is subject to individual income tax.

Key Facts

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