Living in Ruggell (Liechtenstein) and working in Switzerland: taxed in your state of residence
Ruggell 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
- 2,523
- 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 16 km of Ruggell there are 6 towns with a page on this site: Mauren, Eschen, Schaan, Vaduz, Triesenberg and Triesen.
Across this group the population runs from 2,523 (Ruggell) to 6,109 (Schaan).
Ruggell sits at 2,523: 1 of 7 counting from the lowest.
| Town | Distance from here | Population |
|---|---|---|
| Ruggell (here) | — | 2,523 |
| Mauren | 2.9 km | 4,589 |
| Eschen | 5.2 km | 4,607 |
| Schaan | 8.8 km | 6,109 |
| Vaduz | 12 km | 5,826 |
| Triesenberg | 14 km | 2,671 |
| Triesen | 16 km | 5,532 |
Straight-line distances computed from the town-centre coordinates in our dataset. Population from the Liechtenstein municipal dataset (Amt für Statistik).
FAQ
How is a Liechtenstein resident working in Switzerland taxed?
Under the CH-LI double-taxation treaty (SR 0.672.951.43, art. 15 para 4), genuine daily commuters are taxed exclusively in their state of residence — structurally different from the arrangements with Italy, France or Germany.
What happens if I do not return home every day?
The treaty’s protocol (point 4 lit. c) sets a 45-working-day/year non-return threshold beyond which frontaliere status is lost. The source consulted does not specify what changes fiscally after that status is lost — do not assume an analogy with Germany’s 60-day rule.
Do I need to clear customs every day to get to work?
No: Liechtenstein and Switzerland have formed a customs union since 1923 (SR 0.631.112.514), share a monetary treaty (1980/1981, SR 0.951.951.4) and the same VAT territory — no customs formalities, no currency change, no VAT-rate difference.
Where are AVS/AI (old-age and disability) social-security contributions paid?
The place-of-work principle applies (1989 bilateral agreement, art. 5, with exceptions under art. 6): contributions are normally paid where you work, i.e. in Switzerland.
Is the Liechtenstein → Switzerland flow the most common on this corridor?
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.
Estimates for guidance only. Always check with a tax adviser or the competent authorities before deciding.