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In Liechtenstein, divorce can be by mutual consent or contested. For mutual consent, spouses must agree on child custody, support, and property division, then file jointly with the court. For contested divorce, one spouse files based on grounds like irretrievable breakdown. The court reviews evidence, ensures child welfare, and issues a decree. Divorce is finalized upon registration in civil records.

In Liechtenstein, real estate transactions require a written contract, usually drafted by a notary. Foreign buyers need government approval due to strict property ownership rules. After signing, the deed is notarized and submitted to the Land Register for ownership transfer. Taxes and fees, such as property transfer tax and notarial costs, must be paid before registration. Ownership is effective once recorded.

Liechtenstein has no airports or border checks of its own and follows Schengen visa rules. Non-EU citizens from visa-exempt countries (like the US, Canada, Australia) can enter visa-free for up to 90 days. Others must obtain a Schengen visa from Switzerland or another Schengen state before traveling. For stays over 90 days, a residence permit from Liechtenstein is required.

Liechtenstein’s copyright and IP laws align with Swiss law and international treaties like the Berne Convention, WIPO, and TRIPS. Copyright arises automatically upon creation, protecting literary, artistic, and software works. Patents, trademarks, and designs are registered via the Swiss Federal Institute of Intellectual Property. Enforcement is through civil courts, with remedies like injunctions and damages.

In Liechtenstein, activities like accepting deposits, granting loans, managing payment services, issuing electronic money, and offering investment or wealth management services require a banking license under the Banking Act. Licenses are issued by the Financial Market Authority (FMA), which enforces strict capital, governance, and compliance rules to ensure stability and align with EU/EEA financial regulations.

Liechtenstein applies a flat 12.5% corporate income tax on net profits. Companies benefit from participation exemptions on dividends and capital gains, and no withholding tax on dividends. An annual minimum tax of CHF 1,800 applies. The system aligns with EU/EEA and OECD standards, making it attractive for holding and investment structures while maintaining compliance with anti-avoidance rules.

Liechtenstein is not a member of the European Union (EU) but is a full member of the European Economic Area (EEA) and the European Free Trade Association (EFTA). This allows it access to the EU single market and alignment with many EU regulations, while retaining independence in areas like taxation, agriculture, and certain foreign policy matters.

Liechtenstein was once seen as a tax haven due to strict banking secrecy and favorable laws, but today it complies with OECD, EU, and FATF standards on transparency and information exchange. It still offers low corporate tax (12.5%), no capital gains tax, and flexible foundation structures, making it attractive for wealth planning, but it no longer operates as a traditional tax haven.

In Liechtenstein, residence permits are strictly limited. EEA/EFTA citizens may apply under quota systems, while non-EEA nationals need special approval, often for employment, family reunification, or investment. Applicants must show sufficient income, health insurance, and accommodation. Permits are issued by the Migration and Passport Office, with annual quotas making approval highly competitive.