As is the case in other countries, owners employed in their own company in Liechtenstein have the privilege of setting their salaries autonomously. As a rule, they tend to set the lowest possible salary and the highest possible dividend, since no social insurance contributions such as Old Age and Survivors' Insurance, Disability Insurance, and Family Compensation (AHV-IV-FAK) are owed on capital income such as dividends. But the Fiscal Authority does set limits in this regard.