Liechtenstein: tax on a gain from selling land

The search is Grundstücksgewinnsteuer

On 2 November 2026, the Tax Administration page Grundstücksgewinnsteuer was fetched. Its last update on the page is 3 September 2026. It says the land-gains tax is payable on the gain from a disposal, and from an economic change of hands, of land situated in the country. It says the rules are in article 35 and the following articles of the Tax Act.

The administration leaflet fetched the same day, dated Vaduz, January 2025, says those rules are articles 35 to 43 of the Act of 23 September 2010 on national and municipal taxes, LGBl. 2010 No. 340. It says the tax arises when a civil-law or economic change of hands of domestic land, or of part of it, produces a gain, citing article 35(1). A civil-law change of hands is the passage of ownership from one legal holder to another. The taxpayer is the person who disposes of the land, citing article 35(2). The gain is the proceeds, including every further performance, minus the acquisition costs the administration accepts, citing article 37(1). If the price is out of proportion to the usual market value, that market value is the proceeds, unless the disposer is related to the acquirer in the direct line, or collaterally up to the third degree, or is the acquirer’s spouse. On an exchange, the leaflet says only the part of the gain realised in cash is taxable, citing article 37(2).

The leaflet prints a formula, not one rate

The leaflet says the calculation valid from 1 June 2013 first applies a tariff to the taxable gain and then reduces the result by a tariff-step deduction. It prints a basic allowance: up to 15,855 francs, the tariff is zero. Above 211,401 francs, the printed step is 0.08 times the gain minus 6,448 francs. Article 43, as the leaflet states it, then adds a surcharge of 200 percent on the amount calculated under that tariff. The leaflet’s own example takes a taxable gain of 120,000 francs, multiplies by 0.06, subtracts 2,801 francs, and adds the 200 percent surcharge, for a total of 13,197 francs. That example is the leaflet’s. It is not a result for another gain. On request, tax is deferred on the disposal of a permanently and exclusively self-used home, a single-family house or a condominium, so far as the proceeds are used within two years to acquire or build a similarly used replacement property in the country. A change of ownership by death, an advance on an inheritance, or a gift is deferred by the Act itself.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are that page and that leaflet. They are not the land-register guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not the taxable gain. This page does not set out a return.