"Taxation of athletes in Liechtenstein"

The Liechtenstein Association for Tax Law discussed the taxation of athletes in comparison between different countries. Liechtenstein has no specific practice for the international taxation of top athletes, which raises questions about taxation. Athletes in Liechtenstein are subject to a worldwide tax liability with an attractive tax rate of around 20 percent. For successful athletes, taxation according to expenditure can be an advantageous alternative. Income earned by foreign athletes in Liechtenstein is not subject to taxation, which makes Liechtenstein particularly attractive for top international athletes and artists.

Topics in the publication

• Wealth and income tax
• Taxation according to expenditure
• Employment versus self-employment
• Avoidance of double taxation
• Taxation of foreign athletes in Liechtenstein