Gainful activity in Liechtenstein
If the taxpayer is allowed to reside in Switzerland on condition of pursuing no gainful activity, he is not permitted to work in Switzerland. However, he is permitted to exercise an occupation in the Principality of Liechtenstein (the taxpayer is registered in Liechtenstein as a transfrontier commuter).
A company domiciled in the Principality of Liechtenstein benefits from the domicile privilege. Dividend payments to Switzerland are not subject to tax at the residence (i.e., domicile) in the case of flat-rate taxation.