GUIDES · GEO
Exit tax
and movement
Exit tax is a tax of the country you leave — not automatically a Liechtenstein question. A seat in Schaan or Vaduz does not replace a review in Switzerland, Germany or Austria. Liechtenstein can be part of a compliant structure. We do not claim “avoidance by moving to the Rhine valley”.
Not tax advice. Exit tax depends on the departure country — a Liechtenstein seat does not automatically avoid it. Foundations are not a tax-avoidance story. Binding figures: Liechtenstein tax authority (LLV) and a tax adviser.
What it is, roughly
Many states tax unrealised gains or certain holdings when a natural person moves residence or “takes” substantial participations. Names and mechanics differ. The logic is: the leaving country does not want to lose its tax claim in silence.
Whether and how it applies lives in the leaving country’s law — plus facts (residence, days, holdings, treaties). Not in a blog sentence and not in this preview.
What LI can do — and cannot
| Claim | Honest position |
|---|---|
| “LI seat = no exit tax” | False. An LI seat does not answer the leaving country’s question. |
| “Freedom means just leave” | Movement yes, compliance stays. KYC and registration stay. |
| “Digihub will compute the rate” | No. No rates, no case review, no tax advice. |
| “LI can be part of the structure” | Yes — as the seat of a company, with its own tax registration in LI. |
Short
Is this the same in CH, DE and AT?
No. Each leaving country has its own rules. We do not list them here because a shortened list would be cited as complete.
Does a foundation defeat exit tax?
Not as an automatic. Foundations do not switch off the leaving country. See /en/guides/stiftung-liechtenstein.
Who to ask?
A tax adviser in the leaving country and, for LI, the LLV. Digihub starts the LVC. It does not advise on tax.
Leaving country first, LI seat second
Whether and how exit tax applies lives in the law of the state you leave — plus facts (residence, days, holdings, treaties). A seat in Schaan or Vaduz does not answer that alone.
Digihub helps start an LI LVC. We do not compute exit tax or advise “emigrate as optimisation”. Stay compliant: register, take advice, meet deadlines.
Related: compliant-taxes, freedom-to-incorporate, exit cluster pages in the guide index.
Deeper FAQ
LI seat = no exit tax?
False as a blanket claim.
Does Digihub compute the tax?
No.
Foundation as a lever?
No avoidance promise. Foundation guide.
Next step formation?
/en/found — in parallel a tax adviser in the leaving country.
Let’s get concrete.
Talk to usContent from digihub.li · reviewed 9 October 2026.