Not tax or legal advice. This page sorts public sources, as of 1 Nov 2026. Whether and how any of it applies to you is a question for your tax adviser.
In short
- With Budget 2027 of 6 Oct 2026, Ireland cuts capital gains tax (CGT) from 33% to 31% for disposals from 7 Oct 2026. Development land stays at 33%.
- Capital Acquisitions Tax thresholds (gifts and inheritances) rise from 7 Oct 2026, for example to €420,000 for children. The rate stays at 33%.
- The Finance (No. 2) Bill 2026 was published on 19 Oct 2026 and is before parliament. It also contains a new Investment Account from 1 Jul 2027.
- Ireland has no general exit tax for individuals. A return rule applies to Irish-domiciled individuals who are away for up to 5 years.
Status check 1 Nov 2026
What's changing in Ireland?
Sorted, with sources. According to Revenue the rates apply from 7 Oct 2026; the bill is still before parliament.
IEin parliament
Budget 2027: CGT and CAT
- CGT 31% for disposals from 7 Oct 2026, development land still 33% (Revenue eBrief 142/2026).
- CAT thresholds from 7 Oct 2026: Group A (children) €420,000, Group B €44,000, Group C €22,000, rate 33% (Revenue).
- Finance (No. 2) Bill 2026, published on 19 Oct 2026 (Department of Finance). Tax measures at a glance: Budget 2027.
IEin parliament
Funds and Investment Account
- The exit tax rate on funds and life policies is to fall from 38% to 35%. This is a tax on fund returns, not on moving away.
- New Investment Account proposed from 1 Jul 2027.
IElaw
Returning after a short absence (s. 29A TCA)
- No general exit tax. If you are Irish-domiciled, are outside the Irish tax net for 5 years or less and sell shares during that time that you already held when you left, you are taxed on your return (Revenue).
- This covers holdings of 5% or more or worth more than €500,000.
As of 1 Nov 2026. Before parliament. We will update this page once the bill becomes law.
What it honestly means
Ireland is cutting capital gains tax slightly. For founders, two things matter:
- Substance, not a mailbox. An address alone is neither a residence nor a company seat. If you build something in Liechtenstein, you need a real presence: a registered company with its seat and desks on the ground, a team, and decisions made here. More: Substance in Liechtenstein.
- Moving doesn't erase your home country's rules. Even without an exit tax, there are rules for returners and for assets in Ireland. Double taxation questions come on top: Double taxation and Liechtenstein.
Why we still like talking about Liechtenstein: the environment is predictable. Founders plan in years, not in headline cycles.
Exit taxes in Europe compared
Almost everywhere, what grew in the old country is taxed. A short comparison as of 1 Nov 2026. Every country including wealth and data taxes: Tax news Europe.
| Country | Status 1 Nov 2026 | Source |
|---|---|---|
| Italy | Government bill, not law. 26% on unrealised gains from €800,000 in financial assets, resident 6 of 10 years, planned from 1 Jan 2027. | Il Sole 24 Ore |
| Germany | Law in force. From a 1% stake in a corporation and 7 of 12 years fully taxable: the gain in the shares is taxed on moving away. Instalments over seven years on application. | § 6 AStG (German) |
| France | Law in force, change at first reading. From €800,000 in securities, resident 6 of 10 years. Today the tax lapses after 2 or 5 years; on 30 Oct 2026 the Assemblée nationale adopted 15 years at first reading. | Amendment I-462 (French) |
| Norway | Law in force. Moves since 20 Mar 2024: unrealised gains above NOK 3m, payable within 12 years. | Skatteetaten |
| Belgium | Law in force since 2026. Exit tax as part of the 10% capital gains tax. Automatic deferral for EU and EEA states among others; not owed without a sale within 2 years. For Liechtenstein, check case by case. | SPF Finances (French) |
| Netherlands | Law in force for box 2. Leaving with a stake of 5% or more triggers a protective assessment (conserverende aanslag). Box 3 is being rebuilt; that is still in parliament. | Belastingdienst (Dutch) |
| Spain | Law in force. From €4m in shares and holdings, or more than 25% of a company worth more than €1m, resident 10 of 15 years. For moves to an EU or EEA state with exchange of information, by election only due on a sale within 10 years. For Liechtenstein, check case by case. | Art. 95 bis LIRPF (Spanish) |
| Austria | Law in force. Moving away counts as a disposal of capital assets, special rate 27.5%. For moves to an EU/EEA state, on application assessed only on an actual sale. For Liechtenstein, check case by case. | § 27(6) EStG (German) |
| Denmark | Law in force. From DKK 100,000 in shares and usually after 7 years of tax liability, gains count as realised on departure. Interest-free deferral; security required outside the EU and the Nordic countries. For Liechtenstein, check case by case. | Skattestyrelsen (Danish) |
| United Kingdom | No general exit tax. If you return within 5 years, gains made while abroad can be taxed (temporary non-residence). | gov.uk HS278 |
| Ireland | No general exit tax. Return rule for domiciled individuals after no more than 5 years away (holdings of 5% or more, or over €500,000). | Revenue s. 29A |
| Switzerland | No general exit tax for individuals. According to the Federal Department of Finance, the Federal Council considers one ruled out under the constitution. | Federal Department of Finance (German) |
The basics: Exit tax.
Liechtenstein in numbers
| Item | Status | Source |
|---|---|---|
| Corporate income tax | 12.5%, since 2011 (Tax Act in force since 1 Jan 2011) | llv.li, gesetze.li SteG |
| Minimum corporate income tax | CHF 1,800 a year | llv.li |
| EEA | Member since 1995 | gesetze.li |
| Currency | Swiss franc (CHF) | – |
| Blockchain Act (TVTG) | in force since 2020 | gesetze.li |
| GmbH (LLC) | from CHF 10,000 share capital | GmbH fact sheet, llv.li |
| EU list of non-cooperative tax jurisdictions | Liechtenstein is not on it (update 9 Oct 2026) | Council of the EU |
It's not a hack. It's boringly predictable, and that's the point. How incorporation works: GmbH formation in Liechtenstein.
digihub · In der Specki 3, Schaan
Substance means a real place to work
If you're looking at Liechtenstein seriously, you need more than an address: an office, people on the ground, decisions made here. At digihub in Schaan you get real desks, not a mailbox: coworking with a Flex Desk from CHF 169, a Full Desk from CHF 299 or a Private Office from CHF 549 a month, plus meeting room and community. A business address is available by agreement (Registered office & business address).
Come by for a coffee, and we'll see together whether Liechtenstein even makes sense for you.
Read next
- Tax news Europe: all countries at a glance
- Italy exit tax: what the draft says
- France exit tax: 15 years at first reading
- Norway exit tax: the 12-year rule
- Belgium: 10% capital gains tax and exit tax
- Netherlands: box 3 in parliament
- UK: Founders' Relief and non-dom
- Spain: solidarity tax and exit tax
- Switzerland: JUSO initiative rejected, what applies now
- Austria: inheritance tax called for, exit tax applies
- Denmark: no wealth tax, inheritance duty proposed
- Exit tax: the basics
- What does substance mean in Liechtenstein?
- GmbH formation in Liechtenstein
Sources
- Revenue: eBrief No. 142/2026
- Revenue: CAT thresholds
- Department of Finance: Finance (No. 2) Bill 2026 (19 Oct 2026)
- Department of Finance: Budget 2027 taxation measures
- Revenue: Tax and Duty Manual, temporary non-residence (s. 29A)
- llv.li: corporate income tax (German)
- Council of the EU: EU list of non-cooperative jurisdictions, update 9 Oct 2026
- llv.li: GmbH fact sheet (German)
Not tax or legal advice. Orientation based on public sources, as of 1 Nov 2026. Legislation can change quickly. Please check your own case with a tax adviser or lawyer in Ireland and Liechtenstein.
Content from digihub.li · reviewed 1 November 2026.