Capital
Vaduz
Currency
Swiss franc
Languages
German (official)
Population size
0.04M
Average Monthly Salary
€3500
EU
Not a Member
Region
Western-Europe
Gift Giving Norms
High-end gifts reflect status
Major Corporate Gift Days
Christmas, National Day
Customs Complexity
Low
VAT - Standard Rate
7.70%
Duty Free Threshold
€300
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Liechtenstein law, non-cash benefits provided to employees may be deemed taxable if they serve no clear work-related purpose. The fiscal frameworks largely mirror Swiss practices, with local adaptations overseen by the Liechtenstein Tax Administration (Steuerverwaltung).
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Mandatory Tools
Branded apparel or gear required for employees’ roles (e.g., protective equipment, official uniforms) is not usually considered taxable.
Branded Accessories
Items such as T-shirts, mugs, or pens bearing a noticeable company logo, distributed uniformly, may be treated as workplace identifiers rather than personal perks.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Electronics, luxury clothing, or other items with limited connection to daily job functions might be reclassified as part of salary, triggering income tax and potential social security obligations.
Frequent Gifting
Multiple gifts in a tax year could indicate disguised wages. Seek guidance if planning repeated merchandise distributions to employees.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Corporate gifts supporting legitimate commercial objectives (e.g., promotion, building relationships) are often tax-deductible. Excessively lavish gifts with no clear business rationale may attract scrutiny.
Compliance & Anti-Corruption
Liechtenstein maintains strict anti-corruption standards, particularly regarding public officials or banking/financial services. Maintain documentation for high-value gifts or frequent gifting scenarios.
1.3 Marketing Merch
Items distributed at fairs, product launches, or conferences (like T-shirts, tote bags, or gadgets) generally fall under marketing expenses, provided you retain proof of their promotional role.
2. Shipping, Customs & Duties
Liechtenstein shares a customs union with Switzerland, meaning goods entering Liechtenstein typically follow Swiss customs regulations.
2.1 Shipping
2.2 Importing
Import Duties: Rates may vary based on item category. Some merchandise may be duty-free under certain thresholds or treaties.
Swiss VAT (MwSt): Liechtenstein applies Swiss VAT rates (currently 7.7% standard, with reduced rates for some goods). You’ll pay VAT on (value + duties + shipping).
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers import costs (duties and VAT), creating a seamless experience for the Liechtenstein recipient.
Delivered At Place (DAP)
The recipient is charged upon arrival, potentially causing delays if they are unaware or lack the necessary paperwork.
2.4 With Monday Merch
We ship from Rotterdam and can prepare documentation for Swiss/Liechtenstein customs. If any preferential agreements apply, such as proof of EEA origin, we’ll help secure them to keep your process tax compliant.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Are employee uniforms taxed?
No, if absolutely needed for the job; personal items could be taxed as salary.
What about giving gifts to clients?
Deductible if used for genuine business promotion or goodwill, but keep records of bigger gifts.
Cultural insight?
Liechtenstein values discretion and quality—avoid flamboyant gestures.
