Living in Vaduz (Liechtenstein) and working in Switzerland: taxed in your state of residence
Vaduz 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
- 5,826
- 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 8.9 km of Vaduz there are 6 towns with a page on this site: Triesenberg, Schaan, Triesen, Eschen, Balzers and Mauren.
Across this group the population runs from 2,671 (Triesenberg) to 6,109 (Schaan).
Vaduz sits at 5,826: 6 of 7 counting from the lowest.
Of 8 comparable municipalities, this page ranks 2 on population, at 5,826.
Ahead in the ranking, in order: Schaan.
Further down the ranking: Triesen, Balzers, Eschen, Mauren, Triesenberg and Ruggell.
just ahead is Schaan (6,109)
just behind is Triesen (5,532)
Across the group the highest value is 6,109 (Schaan) and the lowest 2,523 (Ruggell).
Of 8 comparable municipalities, this page ranks 5 on municipal area, at 17.315 km².
Ahead in the ranking, in order: Triesenberg, Schaan, Triesen and Balzers.
Further down the ranking: Eschen, Mauren and Ruggell.
just ahead is Balzers (19.731 km²)
just behind is Eschen (10.381 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 6 on municipal-centre elevation, at 460 m.
Ahead in the ranking, in order: Triesenberg, Triesen, Balzers, Mauren and Schaan.
Further down the ranking: Eschen and Ruggell.
just ahead is Schaan (462 m)
just behind is Eschen (457 m)
Across the group the highest value is 886 m (Triesenberg) and the lowest 433 m (Ruggell).
Of 8 comparable municipalities, this page ranks 3 on 2020 population density, at 332 people/km².
Ahead in the ranking, in order: Mauren and Eschen.
Further down the ranking: Ruggell, Balzers, Schaan, Triesen and Triesenberg.
just ahead is Eschen (435 people/km²)
just behind is Ruggell (325 people/km²)
Across the group the highest value is 590 people/km² (Mauren) and the lowest 89 people/km² (Triesenberg).
Vaduz is in Oberland; the above-floor municipalities in the same region are also Schaan, Triesen, Balzers and Triesenberg.
The closest above-floor municipality to Vaduz is Triesenberg; among those compared, the farthest is Mauren.
Triesenberg has a larger area than Vaduz.
Triesenberg has lower population density than Vaduz.
| Town | Distance from here | Population | Area | Elevation | Density 2020 |
|---|---|---|---|---|---|
| Vaduz (here) | — | 5,826 | 17.315 km² | 460 m | 332 people/km² |
| Triesenberg | 2.8 km | 2,671 | 29.689 km² | 886 m | 89 people/km² |
| Schaan | 2.9 km | 6,109 | 26.920 km² | 462 m | 224 people/km² |
| Triesen | 4.5 km | 5,532 | 26.484 km² | 512 m | 201 people/km² |
| Eschen | 6.6 km | 4,607 | 10.381 km² | 457 m | 435 people/km² |
| Balzers | 8.4 km | 4,747 | 19.731 km² | 477 m | 238 people/km² |
| Mauren | 8.9 km | 4,589 | 7.491 km² | 472 m | 590 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.