"Taxation of athletes in Liechtenstein"

Liechtenstein is the world leader in the statistics of Olympic medals per capita and offers athletes attractive living conditions and tax regulations. Athletes domiciled in Liechtenstein are liable to tax worldwide and are subject to a maximum marginal tax rate of 24 percent. For top international athletes, taxation according to expenditure or through a sports company can be attractive. This is subject to an income tax of 12.5 percent. Liechtenstein does not levy taxes on the income of foreign sportsmen and sportswomen who perform in the country. Athletes can choose between self-employment and employment, whereby all income is taxable. Athletes should document business-related expenses in order to claim them for tax purposes. Liechtenstein does not offer double taxation through agreements with other countries and does not levy gift or legacy tax. Social benefits and VAT obligations are also relevant for athletes.

Topics in the publication

• Taxation of athletes in Liechtenstein
• Types of income for sportspeople
• Business-related expenses
• Double taxation
• Gifts and legacies
• Social benefits and insurance
• Value added tax
• Career planning and tax optimization
• Obtaining a residence permit in Liechtenstein