Living in Mauren (Liechtenstein) and working in Switzerland: taxed in your state of residence
Mauren is one of Liechtenstein's 11 municipalities: residents who work in Switzerland as genuine daily commuters are taxed exclusively in their state of residence (art. 15 para 4 CH-LI treaty), provided they don't exceed 45 non-return working days per year. Note: this corridor's dominant flow runs the other way — in 2023, 14'891 people commuted Switzerland → Liechtenstein versus 2'426 in this direction (~6.1:1 (CH->LI is the dominant direction)); this guide covers the minority flow, consistent with this site's audience.
Updated:
- Population
- 4,589
- Data year
- 2023
- Non-return threshold
- 45
- Customs union since
- 1923
No — and this matters: in 2023 the dominant flow was the opposite, Switzerland → Liechtenstein (14'891 people versus 2'426, a ratio of ~6.1:1 (CH->LI is the dominant direction)). This guide covers the minority flow because it matches this site’s audience, not because it is the corridor’s majority pattern.
Source: SR 0.672.951.43 (convenzione di doppia imposizione Svizzera-Liechtenstein), art. 15 cpv. 4; Statistisches Jahrbuch 2025.
Useful reading
The calculator implements the Italy-Switzerland cross-border regime (Ticino withholding tax plus Italian IRPEF with its allowance). It does not reproduce the regime described on this page, so its result does not apply to residents here.
Compared with the nearest towns
Within 13 km of Mauren there are 6 towns with a page on this site: Ruggell, Eschen, Schaan, Vaduz, Triesenberg and Triesen.
Across this group the population runs from 2,523 (Ruggell) to 6,109 (Schaan).
Mauren sits at 4,589: 3 of 7 counting from the lowest.
Of 8 comparable municipalities, this page ranks 6 on population, at 4,589.
Ahead in the ranking, in order: Schaan, Vaduz, Triesen, Balzers and Eschen.
Further down the ranking: Triesenberg and Ruggell.
just ahead is Eschen (4,607)
just behind is Triesenberg (2,671)
Across the group the highest value is 6,109 (Schaan) and the lowest 2,523 (Ruggell).
Of 8 comparable municipalities, this page ranks 7 on municipal area, at 7.491 km².
Ahead in the ranking, in order: Triesenberg, Schaan, Triesen, Balzers, Vaduz and Eschen.
Further down the ranking: Ruggell.
just ahead is Eschen (10.381 km²)
just behind is Ruggell (7.378 km²)
Across the group the highest value is 29.689 km² (Triesenberg) and the lowest 7.378 km² (Ruggell).
Of 8 comparable municipalities, this page ranks 4 on municipal-centre elevation, at 472 m.
Ahead in the ranking, in order: Triesenberg, Triesen and Balzers.
Further down the ranking: Schaan, Vaduz, Eschen and Ruggell.
just ahead is Balzers (477 m)
just behind is Schaan (462 m)
Across the group the highest value is 886 m (Triesenberg) and the lowest 433 m (Ruggell).
Of 8 comparable municipalities, this page ranks 1 on 2020 population density, at 590 people/km².
Further down the ranking: Eschen, Vaduz, Ruggell, Balzers, Schaan, Triesen and Triesenberg.
just behind is Eschen (435 people/km²)
Across the group the highest value is 590 people/km² (Mauren) and the lowest 89 people/km² (Triesenberg).
Mauren is in Unterland; the above-floor municipalities in the same region are also Eschen and Ruggell.
The closest above-floor municipality to Mauren is Ruggell; among those compared, the farthest is Triesen.
Ruggell has a smaller area than Mauren.
Ruggell has lower population density than Mauren.
| Town | Distance from here | Population | Area | Elevation | Density 2020 |
|---|---|---|---|---|---|
| Mauren (here) | — | 4,589 | 7.491 km² | 472 m | 590 people/km² |
| Ruggell | 2.9 km | 2,523 | 7.378 km² | 433 m | 325 people/km² |
| Eschen | 2.9 km | 4,607 | 10.381 km² | 457 m | 435 people/km² |
| Schaan | 6.2 km | 6,109 | 26.920 km² | 462 m | 224 people/km² |
| Vaduz | 8.9 km | 5,826 | 17.315 km² | 460 m | 332 people/km² |
| Triesenberg | 11 km | 2,671 | 29.689 km² | 886 m | 89 people/km² |
| Triesen | 13 km | 5,532 | 26.484 km² | 512 m | 201 people/km² |
Straight-line distances computed from the town-centre coordinates in our dataset. Population, area, elevation and 2020 density from official Liechtenstein municipal data (Amt für Statistik / Amt für Bau und Infrastruktur).
FAQ
The corridor-wide answers are collected on the overview page: Living in Liechtenstein, working in Switzerland
Estimates for guidance only. Always check with a tax adviser or the competent authorities before deciding.