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Objection to a tax assessment, in German (Liechtenstein)
Liechtenstein · in German
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The objection (Einsprache) to an assessment of the Liechtenstein Tax Administration (Steuerverwaltung), for taxpayers who make it themselves: requests, reasons and the evidence named, as Art. 116 of the Tax Act (SteG) requires, within 30 days of service. Spouses or registered partners assessed together both sign. Not tax advice: the template gives the form; what you ask for and why is yours to decide. In German, the language the Steuerverwaltung works in; print, sign and send by registered post.
- Made for use in Liechtenstein
- Last updated November 4, 2026
Published byDocMuse
When to use this document
- The tax administration in Liechtenstein has assessed you for more tax than you expected.
- Deductions you claimed in your tax return are missing from the assessment you received.
- You have just received your tax assessment in Liechtenstein and want to challenge it in writing.
- You and your spouse are taxed together and want to object to the assessment as a couple.
What you fill in
The details the document asks for.
- Taxpayer
- Taxpayer's tax address
- Recipient's address
- City
- Date
- Reference as shown on the assessment
- Tax year or period
- Date of the decision
- Date the assessment was served on you
- Spouse or registered partner assessed with you who also signs (if any)
- Your requests: what the Tax Administration should change
- Grounds
- Evidence
Common questions
- By when must the objection reach the Liechtenstein Tax Administration?
- The objection must be made within 30 days of service of the assessment (Art. 116 Abs. 1 SteG). Enter the day you received the assessment. Send the objection by registered post and keep the receipt, or hand it in against a signed receipt, and do not wait for the last day. Once the period has run, a final assessment can be changed only in the special cases of Art. 119 ff. SteG.
- What must an objection to a Liechtenstein tax assessment contain?
- It must be in writing and contain your requests, the reasons for them with the evidence named, and your signature; the evidence is named and enclosed (Art. 116 Abs. 2 SteG); only then does the Steuerverwaltung examine the matter again (Abs. 4). Enclose everything now: evidence withheld during the objection is not accepted later by the Landessteuerkommission (Art. 117 Abs. 3 SteG). Against an assessment made by discretion, for example where no return was filed (Art. 102 Abs. 2 SteG), an objection lies only for obvious error.
- Do I still have to pay the assessed tax on time after objecting?
- Yes. The due date stays as it is even if you object (Art. 113 Abs. 5 SteG). The tax is payable within 30 days of falling due, and default interest is owed on amounts not paid in time (Art. 114 SteG). Where paying on time would be a considerable hardship, the collecting authority (Bezugsbehörde) may, on application, allow deferral, instalments or other payment relief (Art. 131 SteG).
- What happens after the objection, and what does it cost?
- The Steuerverwaltung examines the matter again and may change the assessment in whole or in part; you may conduct the objection in person (Art. 116 Abs. 4 SteG). If it is rejected, you bear the costs of the procedure, in proportion if you partly succeed; costs of a party or representative are never awarded (Art. 116 Abs. 5 and 6 SteG). The decision on the objection can be appealed to the Landessteuerkommission within 30 days of service (Art. 117 SteG), and then to the Administrative Court (Art. 118 SteG).
- We are assessed together as a married couple: who signs the objection?
- Spouses and registered partners assessed together exercise their procedural rights together (Art. 87 Abs. 1 Bst. a and Art. 8 Abs. 1a SteG). Enter the second person and the letter gets a second signature line. The objection is in time if one of you acts within the period (Art. 87 Abs. 1 Bst. c SteG). This template is not tax advice, which as a business falls under Liechtenstein's Treuhänder Act (Art. 2 Bst. d TrHG).
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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