Insurers.global

LI · Country / territory

Reinsurance tax in Liechtenstein

Partial tax coverage

Evidence reviewed · recorded

Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.

Premium/stamp tax

Reinsurance exempt

Partial tax coverage

Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Partial tax coverage

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.

Observation: li-20261023-01

Premium/stamp tax: Reinsurance exempt — Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.
Effective from: unknown; until: not established.