EU and EEA citizens who want to work in Liechtenstein or who are employed by a Liechtenstein company must live in a neighboring country and commute across the boarder each day. However, if a person wants to commute for work purpose, they will still need a cross – boarder commuter permit. Swiss citizens are allowed to work in Liechtenstein without having to register for any type of permit, but they must remain resident in Switzerland.

Non – EU citizens can obtain work or residence permits in Liechtenstein only if they are hired as managers, specialists or qualified workers..

Workers that are EU or EEA citizens have the possibility to work in Liechtenstein only if they live in one of the neighboring countries, mainly Austria or Germany, as Switzerland requires residence permits for EU nationals.

Non – EU and non – EEA citizens must also apply for a cross- boarder commuter permit before starting to work in Liechtenstein. This permit is valid for one year if certain conditions are met. One of the conditions stipulates that a non – EEA citizen is allowed to work in Liechtenstein if the employer was not able to find a person suitable for the job that doesn’t require a cross – boarder work permit. The application for the permit is submitted to the Migration and Passport Office at least 14 days before the first day of work. Applicants can only start work in Liechtenstein once they have been granted a cross – boarder commuter permit.

SIGTAX AG offers consultation, advice, and services related to obtaining cross – border commuter permits for persons who wish to work in Liechtenstein or for employers of Liechtenstein resident companies.