ORGANISATION MONDIALE  
DU COMMERCE  S/DCS/W/LIE 
24 janvier 2003 
 (03-0530) 
Commerce des services Original:   anglais 
   
LIECHTENSTEIN 
 
Projet de version convertie de la Liste d'engagements spécifiques
1 
 
  On trouvera ci-joint un projet de version conver tie en format Word de la Liste d'engagements 
spécifiques du Liechtenstein.  Ce document ne remplace pas les engagements juridiquement 
contraignants souscrits par le Li echtenstein dans sa Liste d'engagements spécifiques (GATS/SC/83-
A).   Est joint au projet de liste convertie la  Liste d'exemptions de l'article II (NPF) du 
Liechtenstein (GATS/EL/83-A) en format Word. 
  Les projets de versions converties de la Liste et de la Liste d'exemptions de l'obligation NPF 
ont été établis par le Secrétariat, à la dema nde des Membres, pour faciliter le processus de 
négociation, y compris la présentation des offres initiales. 
______________ 
 
 
 
                                                     
 
1 Le présent document a été établi, en anglais seulement, par le Secrétariat sous sa propre responsabilité et sans 
préjudice des positions des Membres ni de leurs dr oits et obligations dans  le cadre de l'OMC. 
  S/DCS/W/LIE 
Page 2 LIECHTENSTEIN – SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
I. HORIZONTAL COMMITMENTS2 
ALL SECTORS INCLUDED  IN THIS SCHEDULE  
The level of commitments in a particular sector shall not be c onstrued to supersede the level of commitments taken with respect  to any other services sector to which such 
service is an input or to which it is otherwise related.  CPC numbers indicated in square brackets are references to the UN Pro visional Central Product Classification 
(Statistical Papers Series M No. 77, Provisional Central Product Classification, Department of International Economics and Soci al Affairs, Statistical Office of the United 
Nations, New York, 1991). 
 1) None 1) Unbound for subsidies, tax incentives and tax 
credits  
   Once the EEA Agreement has entered into 
force for the Principality of Liechtenstein, 
treatment accorded to s ubsidiaries of third 
country companies formed in accordance with the law of an EEA Member State and having 
registered office, central administration or 
principal place of business within an EEA Member State is not extended to branches or 
agencies established in an EEA Member State 
by a third-country company  
   Treatment less favourable may be accorded to 
subsidiaries of third countries having only their 
registered office in the territory of an EEA Member State unless they show that they 
possess an effective and continuous link with 
the economy of one of the EEA Member States  
 2) None 2) Unbound for subsidies, tax incentives and tax 
credits  
                                                      
2 Liechtenstein makes reference to the specific geographic situat ion of the country, to its limited resources and to the small l abour market.  Therefore, Liechtenstein is in a 
position to bind its services sector only with the reservations mentioned in  Part I and Part II.   S/DCS/W/LIE
 Page 3Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) The establishment of a commercial presence 
by a juridical person (including branches) is subject to the requirement that no objection 
for reasons of national economy (balanced 
proportion of national and foreign capital; balanced ratio of foreigners in comparison 
with the number of resident population; 
balanced ratio of total number of jobs in the economy in comparison with the number of 
the resident population; balanced geographic 
situation; balanced development of the national economy, between and within the 
sectors) exists 3) The establishment of a commercial presence 
by an individual is subject to the requirement of prior residence during a certain period of 
time and of permanent domicile in 
Liechtenstein. He/she must possess sector specific government-recognized professional 
qualifications 
  The establishment of a commercial presence 
by a juridical person (including branches) is 
subject to the following requirements: At least one of the managers has to fulfil the 
requirements of prior residence during a 
certain period of time and of permanent domicile in  
   Liechtenstein. He must possess sector specific 
government-recognized professional 
qualifications. The majority of the administrators (authorized to manage and 
represent the juridical person) must be resident 
in Liechtenstein and have either to be Liechtenstein citizens or have prior residence 
during a certain period of time in 
Liechtenstein. The general and the limited partnership have to fulfil the same conditions 
as corporations with limited liability (juridical 
person). In addition the majority of the associates have to be Liechtenstein citizens or 
to have prior residence during a certain period 
of time in Liechtenstein.  
   The Liechtenstein company law does not 
prohibit joint stock companies from foreseeing in their articles of incorporation the preclusion 
or limitation of the transf er of registered shares   S/DCS/W/LIE 
Page 4 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   Once the EEA Agreement has entered into 
force for the Principality of Liechtenstein, treatment accorded to s ubsidiaries of third- 
country companies formed in accordance with 
the law of an EEA Member State and having registered office, central administration or 
principal place of business within an EEA 
Member State is not extended to branches or agencies established in an EEA Member State 
by a third-country company  
   Treatment less favourable may be accorded to 
subsidiaries of third countries having only their registered office in the territory of an EEA 
Member State unless they show that they 
possess an effective and continuous link with the economy of one of the EEA Member 
States  
   All acquisitions of real estate are subject to 
authorization. Such authorization is granted 
only if an actual and proven requirement for 
living or business purposes is given and a certain period of residence has been 
completed. Non-residents are excluded from 
the acquisition of real estate. 
  
 4) Unbound, except for measures concerning the 
entry and temporary stay of natural persons (hereafter persons) falling within the 
categories, as defined in paragraph I below, 
and subject to the following limitations and 
conditions and to the limitations and 
conditions on national treatment set out under the national treatment column: Entry and stay 
of foreign services suppliers in Liechtenstein 
is subject to authorization (requirement of residency permit and work permit).  4) Unbound except for measures concerning the 
categories of natural persons referred to in the market access column and subject to the 
following limitations and conditions: working 
conditions prevailing in the branch and the 
place of activity provi ded by law and/or 
collective agreement (with respect to 
remuneration, working hours, etc.), measures 
limiting professional mobility, regulations 
related to statutory systems of social security and public retirement plans (with respect to.    S/DCS/W/LIE
 Page 5Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Authorization is granted subject to measures fixing 
overall numbers of work permits allocated. For essential personnel as define d in paragraph I below, 
the period of stay is limited to a period of three 
years. Persons staying in or entering Liechtenstein with an open-ended or prolongable residence permit 
based on an employment contract not limited in 
time for Liechtenstein are not considered as persons residing in or entering Liechtenstein for the purpose 
of temporary stay or temporary employment in 
Liechtenstein. qualifying period, residency requirement, etc.) and 
all other provisions of the legislation relating to immigration, entry, stay and work. The enterprise 
employing such persons shall cooperate, upon 
request, with the authorities in charge of the enforcement of these measures  
 I. Essential persons transferred to 
Liechtenstein within a specific business or 
company (intra-corporate transferees ) 
 
 Are considered as essential those persons - 
defined in detail below - who are employees 
of a business or company (hereafter enterprise) providing services in Liechtenstein 
through a branch or subsidiary established in 
Liechtenstein and who have been beforehand employees of their enterprise outside 
Liechtenstein for a period of not less than one 
year immediately preceding their application for admission:   
  a) Executives and senior managers : persons 
who primarily direct the enterprise or one of its departments and who receive only 
general supervision or direction from 
high-level executives, the board of 
directors or the stockholders of the 
enterprise   
   Executives and senior managers would not 
directly perform tasks related to the 
actual provision of services of the enterprise    S/DCS/W/LIE 
Page 6 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  b)  Specialists : highly qualified persons who, 
within an enterprise, are essential for the provision of a specific service by reason 
of their knowledge at an advanced level 
of expertise in the field of services, research equipment, techniques or 
management of the enterprise   
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES 
 
A. Professional Services  
 
a) Legal Service 
 - Consultancy on home 
country law and 
international law (except for consulting on 
Liechtenstein law)  
 (part of CPC 861)  
 
  
 
 1) None 
 
2) None  
3) Unbound 
 
4) Unbound except as indicated in Part I  
 
  
 
 1) None 
 
2) None  
3) Unbound 
 
4) Unbound except as indicated in Part I 
    S/DCS/W/LIE
 Page 7Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
b) Accounting, auditing and 
bookkeeping services 
 
- Accounting and auditing 
services 
 (CPC 8621)  
  
1) None 
 2) None 
 
3) Foreign equity ceiling of 49 per cent.  Foreign 
voting rights may not exceed 49 per cent.  At 
least one member of the administration body 
authorized to manage and represent must be a Liechtenstein citizen domiciled in 
Liechtenstein, be in possession of the 
professional licence to act as an auditor and must work full-time for the juridical person.  
The majority of the members of the 
administrative body must be in possession of the professional licence to act as an auditor. 
 
4) Unbound except as indicated in Part I  
  
1) None 
 2) None 
 
3) Unbound  
 
  
 
  
 
  
 
4) Unbound except as indicated in Part I  
- Bookkeeping services, 
except tax returns  
 (CPC 8622) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 8 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
c) Taxation services 
 (CPC 863) 1) None 
 2) None 
 
3) Foreign equity ceiling of 49 per cent. Foreign 
voting rights may not exceed 49 per cent. At 
least one member of the administrative body 
authorized to manage and represent must be a Liechtenstein citizen domiciled in 
Liechtenstein, be in possession of the 
professional licence to act as an auditor or trustee and must work full-time for the 
juridical person. 
 4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) Unbound  
 
  
 
  
 
 4) Unbound except as indicated in Part I  
d) Architectural services 
 (CPC 8671) 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 
 
  
e) Engineering services  
 (CPC 8672) 1) None 
 
  
 
 
2) None 
  1) Liechtenstein national ity necessary for survey 
activities for official public purposes (however, 
foreign surveyors can work under the responsibility of a licensed Liechtenstein 
surveyor) 
 
2) None 
     S/DCS/W/LIE
 Page 9Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) None 3) Liechtenstein nationality necessary for survey 
activities for official public purposes (however, foreign surveyors can work under the 
responsibility of a licensed Liechtenstein 
surveyor)  
 4) Unbound except as indicated in Part I 4) Unbound except as indicated in Part I;  
Liechtenstein nationality necessary for survey activities for official public purposes (however, 
foreign surveyors can work under the 
responsibility of a licensed Liechtenstein 
surveyor)  
f) Integrated engineering 
services  
 (CPC 8673) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
g) Urban planning and 
landscape architectural 
services  
 (CPC 8674) 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 
  
B. Computer and Related 
Services   
 (CPC 841 - CPC 845, CPC 
8491) 1) None 
 
2) None 
 
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None 
 4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 10 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
C. Research and 
Development Services  
 
- R&D services on natural 
sciences, excluding projects financed in whole 
or in part by public funds 
 (part of CPC 851)  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
- R&D services on social 
sciences, excluding projects financed in whole 
or in part by public funds  
 (part of CPC 852) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
- Interdisciplinary R&D 
sciences, excluding 
projects financed in whole 
or in part by public funds 
 (part of CPC 853) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
E. Rental/Leasing Services 
without Operators  
 c) Relating to other transport 
equipment 
 (CPC 83101 +  CPC 83102 
+ CPC 83105)   
 
 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 
 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I    S/DCS/W/LIE
 Page 11Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
d) Relating to other 
machinery and equipment 
 (CPC 83106 - CPC 83109) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 
  
F. Other Business Services  
 
a) Advertising services 
 - Advertising services 
(including direct mail 
advertising), excluding outdoor advertising and 
excluding advertising for 
goods subject to import authorization and 
excluding pharmaceutical 
products, alcohol, tobacco, toxics, explosives, 
weapons and ammunition 
 (part of CPC 8711 + part 
of CPC 8712) 
  
 
 
 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I  
 
 
 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I  
b) Market research and public 
opinion polling services 
 (CPC 864) 1) None 
 
2) None 
 
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None 
 4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 12 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
c) Management consulting 
services 
 (CPC 865) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
d) Services related to 
management consulting 
 (CPC 866) 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I  
e) Technical testing and 
analysis services 
 (CPC 8676) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
f) Services incidental to 
agriculture, hunting and 
forestry 
 
- Consulting services on 
agriculture, hunting and forestry 
 (part of CPC 881)  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I    S/DCS/W/LIE
 Page 13Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
g) Services incidental to 
fishing 
 
- Consulting services 
relating to fishing 
 (part of CPC 882)  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
h) Services incidental to 
mining 
 
- Services incidental to 
mining, excluding prospection, surveying, 
exploration and 
exploitation (part of CPC 883 + part of CPC 5115)   
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
i) Services incidental to 
manufacturing 
 
- Consulting services 
relating to manufacturing 
(part of CPC 884 + part of 
CPC 885)  
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 
   S/DCS/W/LIE 
Page 14 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
m) Related scientific and 
technical consulting services 
 
- Related scientific and 
technical consulting, 
excluding prospection, 
surveying, exploration and exploitation 
 (part of CPC 8675)   
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
n) Maintenance and repair of 
equipment (not including maritime vessels, aircraft 
or other transport 
equipment) 
 (CPC 633 + 
CPC 8861-CPC 8866) 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633  
o) Building-cleaning services  
 - Building-cleaning services 
 (CPC 874 except 
CPC 87409) 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633  
p) Photographic services 
(CPC 875) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 
    S/DCS/W/LIE
 Page 15Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
q) Packaging services  
 (CPC 876) 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I; 
commercial presence in Liechtenstein required for subsector CPC 633  
r) Printing, publishing (CPC 
88442) 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I  
2. COMMUNICATION 
SERVICES    
A. Enhanced/value-added 
telecommunication 
services     
General condition applicable to all telecommunication sectors:  national monopoly on network infrastructure, services have to b e provided over the public network or over 
leased lines;  wireless networks subject to licensing;  prici ng of leased lines not volume-sensitive, connection with the publi c network possible. 
 Electronic mail  
 (part of CPC 7523) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 
   S/DCS/W/LIE 
Page 16 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Voice mail  
 (part of CPC 7523) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 On-line information and 
data base retrieval 
 (part of CPC 7523) 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 Electronic data interchange 
(EDI)  
 (part of CPC 7523) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
 Enhanced/value-added 
facsimile services 
 (part of CPC 7523) 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I  
 Code and protocol 
conversion 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I    S/DCS/W/LIE
 Page 17Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 On-line information and/or 
data processing  
 (part of CPC 843) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 Videotext 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 Enhanced/value-added 
services based on licensed 
wireless networks 
including enhanced/value-added paging services, 
except for voice 
transmission 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
4. DISTRIBUTION 
SERVICES    
A. Commission agents ' 
services  
 
- Commission agents' 
services, excluding 
services related to goods 
subject to import 
authorization, to 
pharmaceutical products, toxics, explosives, 
weapons and ammunition, 
and precious metals 
 (part of CPC 6211)  
 
 
1) None  
2) None 
 
3) None 
 4) Unbound except as indicated in Part I  
 
 
1) None  
2) None 
 
3) None 
 4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 18 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
B. Wholesale trade services  
 - Wholesale trade services, 
excluding services related 
to goods subject to import authorization, to 
pharmaceutical products, 
toxics, explosives, weapons and ammunition, 
and precious metals 
 (part of CPC 622)  
 1) None 
 
2) None  
3) Restrictions on sales area 
 4) Unbound except as indicated in Part I  
 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I  
C. Retailing services  
 
- Retailing services, 
excluding services related to goods subject to import 
authorization, to 
pharmaceutical products, toxics, explosives, 
weapons and ammunition, 
and precious metals; not covered is retailing 
through mobile sales unit 
(part of CPC 631 + part of CPC 632 + part of CPC 
6111 + part of CPC 6113 + 
part of CPC 6121)  
 
1) None 
 2) None 
 
3) Restrictions on sales area  
4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein required  
 
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein required  
D. Franchising   
 (CPC 8929) 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I 
    S/DCS/W/LIE
 Page 19Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
5. EDUCATIONAL 
SERVICES    
 Private Educational 
Services: 
 
- Compulsory 
 education services 
(primary & secondary I)  
  
 
1) Unbound  
2) Unbound 
 
3) Foreigners may establish commercial 
presence only when orga nized as juridical 
persons according to Liechtenstein law 
 
4) Unbound except as indicated in Part I   
  
 
1) None  
2) None 
 
3) None 
  
 
4) Unbound except as indicated in Part I  
- Non-compulsory 
secondary education 
services  (secondary II) 1) None 
 
2) None  
3) Foreigners may establish commercial 
presence only when orga nized as juridical 
persons according to Liechtenstein law 
 
4) Unbound except as indicated in Part I  1) None 
 
2) None  
3) None 
  
 
4) Unbound except as indicated in Part I  
- Higher education services 
 (CPC 923) 1) None 
 
2) None  
3) Foreigners may establish commercial 
presence only when orga nized as juridical 
persons according to Liechtenstein law 
 4) Unbound except as indicated in Part I  1) None 
 
2) None  
3) None 
 
 
 4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 20 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
- Adult education services 
(CPC 924) 1) None 
 2) None 
 
3) Foreigners may establish commercial 
presence only when orga nized as juridical 
persons according to Liechtenstein law 
 4) Unbound except as indicated in Part I  1) None 
 2) None 
 
3) None  
 
 4) Unbound except as indicated in Part I  
6. ENVIRONMENTAL 
SERVICES3 
 A. Sewage services
  
 (CPC 9401)  
 
 1) Unbound due to lack of technical feasibility  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I   
 
 1) Unbound due to lack of technical feasibility  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I   
 
B. Refuse disposal services  
 (CPC 9402)  
1) Unbound due to lack of technical feasibility  
2) None  
3) None;  unbound for garbage dump 
 4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein 
required  
1) Unbound due to lack of technical feasibility  
2) None  
3) None 
 4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein required  
                                                      
3 Nothing in this commitment should be construed to include public  work function whether owned and operated by municipalities or  Liechtenstein government or contracted 
out by them.   S/DCS/W/LIE
 Page 21Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
C. Sanitation and similar 
services  
 (CPC 9403) 1) Unbound due to lack of technical feasibility  
2) None  
3) None 
 4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein 
required 1) Unbound due to lack of technical feasibility  
2) None  
3) None 
 4) Unbound except as indicated in Part I;  
commercial presence in Liechtenstein required  
D. Other environmental 
services  
 (CPC 9404 + CPC 9405 + 
CPC 9406 + part of CPC 9409) 1) Unbound due to lack of technical feasibility  
2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) Unbound due to lack of technical feasibility  
2) None 
 
3) None  
4) Unbound except as indicated in Part I  
7. FINANCIAL SERVICES 
 
Commitments on banking, securities and insu rance services in accordance with the 'Understanding on Comm itments in Financial Ser vices'  
(hereafter 'Understanding') and subject to limitations and conditi ons as contained in Part I (horizontal commitments) and as li sted below. It is 
understood that paragraph B.4 of the 'Unders tanding' does not impose any obligation to allow non-resident financial services su ppliers to solicit business. 
 
 Insurance and insurance 
related services  1) Establishment of a commercial presence is 
required for the provision of insurance services in Liechtenstein. Residents may not 
purchase insurance services  in the territory of 
another Party. 1) Establishment of a commercial presence is 
required for the provision of insurance services in Liechtenstein. Residents may not purchase 
insurance services in the territory of another 
Party.  
 2) Establishment of a commercial presence is 
required for the provision of insurance services in Liechtenstein. Residents may not 
purchase insurance services  in the territory of 
another Party. 
 2) Establishment of a commercial presence is 
required for the provision of insurance services in Liechtenstein. Residents may not purchase 
insurance services in the territory of another 
Party.   S/DCS/W/LIE 
Page 22 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) Permit for establishment of insurance 
companies from countries other than Liechtenstein is granted only to companies 
which are supervised by the Swiss insurance 
supervision authority; 
 To be recognized for participation in the basic 
health insurance sche me, health insurance 
suppliers must be organized in the form of mutual associations (Genossenschaft, Verein: 
Versicherungsverein au f Gegenseitigkeit or 
Hilfskasse) or foundations (Stiftung);  
 Duty of security fo r insurance services; 
 Economic need test for accident insurance 
services; 
 Commercial presence does not cover the 
setting up of representative offices 3) Domestic legal entities and the branch or 
agency establishment of foreign legal entities whose managing or representing bodies, such 
as the board of directors and the 
administration, are comprised in the main of foreigners or foreign firms, shall appoint in 
Liechtenstein a Liechtenstein citizen who is 
permanently resident here either to represent the legal entity towards the authorities as a 
legal representative or, empowered as an 
authorized signatory (procu rist), to exercise the 
representation, without the cooperation of 
others. Before setting up a commercial 
presence to provide specific classes of insurance services, a foreign insurer must have 
been authorised to operate in the same classes 
of insurance in its country of origin for at least three years  
 4) Unbound except as indicated in Part I 4) Unbound except as indicated in Part I 
  
 Banking and other 
financial services  
(excluding insurance) 14) Participation in settlement and clearing 
networks is subject to a commercial presence 
in Liechtenstein 1) Subvention for house building is only granted 
to Liechtenstein citizen, which have to take out 
the loan for the house building at a domestic 
bank  
  According to the pr actice in Liechtenstein, 
mutual funds (collective investments) have to 
be marketed through banks having a commercial presence in Liechtenstein   
  Swiss franc denominated issues can be lead 
managed only by a bank having a commercial 
presence (registered office or branch office) in 
Liechtenstein   
                                                      
4 Are covered not only transactions indicated in paragraph B.3 of the 'Understanding' but the whole range of banking and other f inancial services transactions 
 (excluding insurance).   S/DCS/W/LIE
 Page 23Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 2) Swiss franc denominated issues can be lead 
managed only by a bank having a commercial presence (registered office or branch office) in 
Liechtenstein 2) Subvention for house building is only granted 
to Liechtenstein citizen, which have to take out the loan for the house building at a domestic 
bank  
 3) Licence granted to banks and financial 
companies according to Liechtenstein 
Banking and Financial Companies Act has to be approved by the Liechtenstein parliament 3) One member of the board of directors and the 
administrators must have domicile in 
Liechtenstein. They must be duly authorized to 
fully represent their company.  
  Banks and financial companies must be 
organized in the form of a limited company   
  Financial institutions  other than banks and 
financial companies according to the Liechtenstein Banking and Companies Act are 
subject to the following licensing 
requirements: foreign equity ceiling of 49 per cent; foreign voting rights may not exceed 49 
per cent; at least one member of the 
administrative body authorized to manage and represent must be a Liechtenstein citizen 
domiciled in Liechtenstein, be in possession 
of the professional licence  to act as an auditor 
or trustee and must work full-time for the 
juridical person   
  Commercial presence of foreign financial 
institutions is subject to licensing 
requirements relating to the name of firm, 
duties toward the Swiss national bank and regulations on financial institutions in the 
country of origin   
 4) Unbound except as indicated in Part I 
 4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 24 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
9. TOURISM AND 
TRAVEL RELATED SERVICES 
 
A. Hotels and restaurants
 
(incl. catering) 
 (CPC 641-CPC 643)  
  
 
1) Unbound due to lack of technical feasibility, 
except unbound for catering (CPC 6423) 
 
2) None  
3) Licence only granted if need for restaurants 
exists (assessment of economic needs is based on criteria such as population, degree of 
built-up area, type of neighbourhood, 
touristical interests, number of existing restaurants) 
 
4) Unbound except as indicated in Part I   
  
 
1) Unbound due to lack of technical feasibility, 
except unbound for catering 
 (CPC 6423) 
 2) None 
 
3) Passing an examination may be required  
 
  
 
 4) Unbound except as indicated in Part I  
 
B. Travel agencies and tour 
operators services  
 (CPC 7471)  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 
  
C. Tourist guides services  
(CPC 7472) 1) Unbound due to lack of technical feasibility 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I  1) Unbound due to lack of technical feasibility 
 
2) None 
 
3) None  
4) Unbound except as indicated in Part I     S/DCS/W/LIE
 Page 25Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
10. RECREATIONAL, 
CULTURAL AND SPORTING SERVICES 
 (other than audiovisual 
services) 
 
B. News agency services
 
(CPC 962)  
  
 
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
  
 
  
1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 
  
D. Sporting and other 
recreational services  
 
- Sporting services  (CPC 9641)  
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
11. TRANSPORT SERVICES 
 
F. Road transport services  
 
a) Passenger transportation  
 
- regular, 'closed-door' tours 
only  
 (part of CPC 7121)  
 
  
 
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
 
  
 
 
 
1) None  
2) None 
 3) None 
 
4) Unbound except as indicated in Part I   S/DCS/W/LIE 
Page 26 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
- occasional, excluding 
empty entrance, cabotage and taxi services  
 (part of CPC 7122) 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
 
c) Rental of commercial 
vehicles with operator 
(CPC 7124)  
1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I  
d) Maintenance and repair of 
road transport equipment  
 (CPC 6112 + CPC 8867) 1) Unbound due to lack of technical feasibility 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 1) Unbound due to lack of technical feasibility 
 
2) None  
3) None 
 4) Unbound except as indicated in Part I 
  
H. Services auxiliary to all 
modes of transport  
 
a) Cargo-handling services 
(CPC 741)  
 
 
1) Unbound due to lack of technical feasibility  
2) None 
 
3) None 
 4) Unbound except as indicated in Part I 
  
 
 
1) Unbound due to lack of technical feasibility  
2) None 
 
3) None 
 4) Unbound except as indicated in Part I 
    S/DCS/W/LIE
 Page 27Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
b) Storage and warehouse 
services  
 (CPC 742) 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I 
 1) Unbound due to lack of technical feasibility 
 2) None 
 
3) None  
4) Unbound except as indicated in Part I  
c), d) Freight transport agency 
services, including other 
auxiliary transport 
services, excluding local pick up and delivery  
 (CPC 748 + part of 
CPC 749) 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Part I   
 
 
 
_______________ 
 
  S/DCS/W/LIE 
Page 28 LIECHTENSTEIN - FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
Sector or subsector  Description of measure indicating its 
inconsistency with Article II  Countries to which the 
measure applies  Intended duration  Conditions creating the need for 
the exemption 
 
Distribution services To grant work permits, without certain 
limitations, to employees of establishments 
of enterprises of member countries of the Convention establishing the European Free 
Trade Association (EFTA), the 
establishment's activity being commerce in 
goods Members of EFTA Indefinite Flanking measure to the provision on 
free trade in goods under the EFTA 
Agreement 
Audiovisual services To confer national treatment to audiovisual 
works covered by bi- or plurilateral 
agreements on co-production in the filed of audiovisual works, in particular in relation 
to access to funding and to distribution All countries with whom 
cultural co-operation may be 
desirable Indefinite Promotion of common cultural 
objectives 
 Measures granting the benefit of support 
programmes, such as MEDIA and 
EURIMAGES, and measures relating to the 
allocation of screentime which implement 
arrangements such as the Council of Europe 
Convention on Transfrontier Television and confer national treatment, to audiovisual 
works and/or to suppliers of audiovisual 
services meeting speci fic European origin 
criteria 
 European countries Indefinite Promotion of cultural objectives 
based on long standing cultural links 
 Concessions for the operation of radio or 
television broadcast stations may be granted 
to persons of countries other than 
Liechtenstein All countries with whom 
cultural co-operation may be 
desirable Indefinite Promotion of common cultural 
objectives, and to regulate access to a 
market limited in scale in order to 
preserve diversity of supply 
Construction and 
related Engineering The right of commercial presence and the 
right of presence of natural persons is 
dependent on reciprocity for service providers from Liechtenstein 
 
 All countries Indefinite To ensure adequate market access to 
services providers from 
Liechtenstein   S/DCS/W/LIE
 Page 29Sector or subsector  Description of measure indicating its 
inconsistency with Article II  Countries to which the 
measure applies  Intended duration  Conditions creating the need for 
the exemption 
 
Insurance services To grant permit for establishment to 
insurance companies from countries other than Liechtenstein onl y to companies which 
are supervised by the Swiss insurance 
supervision authority 
 All countries Indefinite Measure to ensure supervision of 
foreign insurance companies 
Banking and other 
financial services 
(excluding insurance) To allow persons established in 
Switzerland, without requiring a 
commercial presence in Liechtenstein, to 
participate in settlement and clearing 
networks and to lead-manage Swiss franc 
denominated issues 
 Switzerland Indefinite Measures ensuing from the monetary 
union between Liechtenstein and 
Switzerland 
CRS and sales and marketing of air transport services Measures based on Article 7 of the revised 
Code of Conduct of the  European Civil Aviation Conference (ECAC), whereby the 
obligations of CRS system vendors or 
parent and participating air carriers shall not 
apply where equivalent treatment to that 
applied under the revised Code of Conduct is not accorded in the country of origin of 
the parent carrier of the system vendor 
 All countries where a CRS 
system vendor or a parent air carrier is located Indefinite The need fo r the exemption results 
from the insufficient development of multilaterally agreed rules for the 
operation of CRS 
Road transport services (passenger 
and freight) To allow, on the basis of mutual access to 
the market, transport services by vehicles 
registered in countries other than Liechtenstein to undertake transportation of 
goods and/or passengers in, into, out of, or 
in transit through Liechtenstein territory, normally based on bilateral agreements 
 All countries with whom 
bilateral agreements on road 
transport or other arrangements relating to road 
transport exist or may be 
desirable (at present approx. 30 countries) Exemption needed until 
multilateral liberalization of 
road transport services, taking into account regional 
specificity and environmental 
effects of road transport, will have been agreed upon To take into account regional 
specificity of the provision of road 
transport services and to protect the integrity of road infrastructure and 
environment  S/DCS/W/LIE 
Page 30 Sector or subsector  Description of measure indicating its 
inconsistency with Article II  Countries to which the 
measure applies  Intended duration  Conditions creating the need for 
the exemption 
 
All sectors To mutually grant permits of temporary stay 
and permanent residency in the territory of the parties, without certain limitations, to 
citizens of the parties of the agreements on 
temporary stay and permanent residency between Liechtenstein and Switzerland Switzerland Indefinite Flanking measure to customs, 
monetary- and postal union between the Principality of Liechtenstein and 
Switzerland 
 Preferential treatmen t accorded to nationals 
of countries other than Liechtenstein, 
belonging to traditional recruiting areas according to Liechtenstein legislation on 
immigration, when granting permits for 
entry, stay and work in Liechtenstein (year round resident, short time resident, 
seasonal worker) to natural persons 
providing services other than essential persons as defined in the Liechtenstein 
schedule of specific commitments on trade 
in services (Part I:  horizontal 
commitments) EC and EFTA countries Indefinite To regulate immigration into 
Liechtenstein by measures based on 
long standing links with traditional recruiting areas 
 According to the Liechtenstein legislation 
the right of presence of natural persons in 
all sectors is dependent on reciprocity for 
services providers from Liechtenstein 
 All countries Indefinite To ensure adequate market access to 
services providers from 
Liechtenstein 
 
 
__________