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Few people are likely to be aware that Liechtenstein is by far the most successful nation worldwide in the unofficial statistics of "Olympic medals per capita". For decades, Liechtenstein has also had a strong economic connection to sport and is a good country for sportspersons to reside in – not least of all thanks to its quality of life, geographical location, and internationally compliant and attractive tax law.

On 6 December 2018, the Parliament of the Principality of Liechtenstein submitted a postulate on tax relief for families to the Government. The Government's response of 7 May 2019 (Report and Motion 52/2019) includes three proposals that might take effect as early as the 2019 tax year.

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.