Expense management module › Global expense management › Liechtenstein
Last updated : 11.05.2026
Expense rules in Liechtenstein.
Liechtenstein applies VAT at 8.1% (same as Switzerland, customs union). Rhine Valley financial center, favorable tax regime.
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1Expense rules & reclaimable VAT
VAT 8.1% identical to Switzerland (customs union since 1924). 3.8% lodging, 2.6% essentials.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 8,1% | Deductible | Invoice + UID |
| Lodging | 3,8% | Deductible | Lodging rate |
| Alcohol | 8,1% | Limited | Excluded |
| Fuel | 8,1% | Deductible | Invoice |
| Transport | 8,1% | Deductible | Taxi/airfare |
| Gifts | 8,1% | Non-deductible | Cap |
Receipt
VAT invoice
UID/IDE mandatory
SourcesLiechtenstein Tax Authority
2Mileage allowance
Similar to Switzerland: CHF 0.70/km.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | CHF 0,70 | Swiss scale | Per convention |
| Company car | – | Fuel card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesLiechtenstein Tax Authority
3Per diem and travel allowances
Company policy. High cost (close to Zurich).
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Vaduz | CHF 50 | CHF 200 | CHF 350 |
| Schaan | CHF 45 | CHF 180 | CHF 320 |
| Balzers | CHF 40 | CHF 170 | CHF 300 |
| Other | CHF 38 | CHF 150 | CHF 270 |
Currency
CHF
Same as Switzerland
SourcesLiechtenstein Tax Authority
4Foreign VAT recovery
VAT recovery possible under conditions (similar to Switzerland).
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| LI companies | Credit | Monthly/quarterly | Return |
| Reciprocal non-residents | Reciprocity | June 30 (year N+1) | Conditions |
| Other non-residents | None | – | Final cost |
Limitations
5 years
Keep
SourcesLiechtenstein Tax Authority
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